CIS Consulting Group has sold its 24-year-old practice to a variety of interests, including a software company it once represented.

Clifton Gunderson has expanded its presence in New Mexico, acquiring Albuquerque-based Meyners + Co., for an undisclosed sum.

Rosen Seymour Shapss Martin & Company LLP, CPAs and Profitability Consultants, has merged Kahn, Hoffman & Hochman, LLP, CPAs, into its practice, effective January 1.

Gilman Ciocia has acquired Hoffman, Levy, Bengio & Co., PL, an accounting firm formerly located in Hollywood, Fla.

Mauldin & Jenkins, a CPA and business advisory firm headquartered in Atlanta has merged in two Southern-based accounting firms: CPA Associates in Bradenton, Fla. and Evers & Fox in Atlanta.

CPA and advisory firm Howard, Wershbale & Co. has merged in the firm of Cummins Krasik & Hohl, effective January 1.

Regional CPA and business advisory firm Wiss & Co. has merged with Flemington, N.J.-based Cust, Dori & Benick, effective immediately.

Jaynes, Reitmeier, Boyd & Therrell, P.C. has merged in the accounting practice of another Texas firm, Dan L. Popejoy & Associates, P.C., effective Jan. 1.

Managerial Design, a management process consulting firm based in Oakville, Ontario, merged with Deloitte on Monday.

Tax and business advisory firm WTP Advisors, headquartered in White Plains, N.Y., has acquired New York-based hedge fund consultancy Sala Associates.

CHINA

It would be hard to envision a more active climate for mergers and acquisitions among CPA firms than 2010, a year highlighted by such marquee unions as RSM-Caturano, Eisner-Amper, Marcum-Stonefield Josephson and LarsonAllen-LeMaster Daniels.

Pugh & Company, P.C. , one of the Knoxville region’s largest CPA firms, has acquired the Knoxville and Oak Ridge practices of Bacon Howard & Company, CPAs, another local area accounting firm.

- Hayashi and Wayland Accounting and Consulting, a regional CPA and business advisory firm, has announced a merger with Carmel-based Cater & Stiles, CPAs, effective Jan. 1.

Regional CPA firm Gallina LLP is expanding to Las Vegas by merging in Zanoni & Company LLP.

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Regional CPA and business advisory firm Cherry Bekaert & Holland is adding 14 partners and 100 associates from Berenfeld Spritzer

Epicor Software Corp., a provider of retail, manufacturing and hospitality software applications, has acquired Denver-based Spectrum Human Resource Systems Corp. for $16 million.

CONNECTICUT

Marcum LLP plans to merge its China practice with Bernstein & Pinchuk LLP, one of the largest middle-market PCAOB-reviewed auditors in China, to create Marcum Bernstein and Pinchuk LLP.