Two upstate New York CPA firms are merging, with the Rochester-based firm of Bernardi & Russo joining forces with Buffalo-based Freed, Maxick & Battaglia.

The merged firms will be known as Freed, Maxick & Battaglia CPAs. The merger will put Freed Maxick ahead of schedule on its goal of having 30 employees based in Rochester by the end of 2008. With the merger, the firm will have a total of 230 professional and administrative staff in Rochester, Batavia and Buffalo.

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