Regional CPA and business advisory firm WithumSmith+Brown has merged with Morristown N.J.-based Gershon, Pierce, Lissak & Co. Terms were not disclosed. Founded in 1984, GPL provides financial planning and tax compliance services, estate and trust administration, litigation support, joint defense funds administration, and forensic accounting services. The union adds seven partners and 26 staffers to WithumSmith+Brown and brings the firms partner total to 27. In 2004, WS+B posted revenues of roughly $31 million. The marriage with GPL marks the second merger in as many months for WSB. In January, it merged in another New Jersey firm, Mendlowitz Weitsen, which added three principals and 10 staff members.

Rager, Lehman & Houck, a regional CPA and business advisory firm in Maryland and Pennsylvania, said that it has merged with local practice John T. Cecil, effective Jan. 1. Terms were not disclosed. The combined entity will do business going forward as Rager, Lehman & Houck. Randy Rager will continue as managing partner. Frederick, Md.-based John T. Cecil, which brings principal John Cecil and 14 staff members to the union, specializes in tax and accounting services. Meanwhile, RL&H has six partners and 40 staff members. RH&L has offices in Westminster, Md., as well as Hanover, Gettysburg and York, Pa.

Anchin, Block & Anchin, a regional CPA and management consulting firm based here, has merged with area CPA practice Yohalem Gillman & Co.

Regional CPA and business advisory firms WithumSmith+Brown and Mendlowitz Weitsen have merged their practices, effective Jan. 1.

National firm Crowe Chizek has completed its previously announced merger with Chicago-based CPA firm PTW. Going forward, PTW and its 50 staffers will now operate under the Crowe brand. Crowe merged PTW under its Public Sector Services umbrella and, as a result, the union created the largest single practice group in Illinois offering government-related consulting, attestation and financial services.

Regional powerhouse Horne LLP, a 21-partner firm based here, has bolstered its staff and expanded its Tennessee presence with the merger of Jackson, Tenn.-based Crain & Co. into its fold.

Integrated human resources and benefits services provider RSM McGladrey Employer Services Inc. has acquired SourceWeb, an HR/payroll and self-service product from Minneapolis-based Ceridian Corp.

Regional powerhouse J.H. Cohn has expanded its New York tax practice with the addition of tax consulting firm Becker & Co. LLC.

Holtz Rubenstein Reminick LLP, based here, has expanded its litigation and valuation services group via a merger with Long Island-based Rand Consulting Group Inc., a boutique firm specializing in litigation support, forensic accounting and valuation services.

American Express Co. said that it will spin-off its American Express Financial Advisors unit to shareholders to focus on its credit cards, charge cards and travel services businesses.

East coast-based Reznick Group PC has gained a foothold in the Midwest with the merger of Chicago-based Friduss, Lukee, Schiff & Co. into its fold.

Just as homeowners have felt the impact of factors such as fluctuating interest rates when hanging up a "For Sale" sign, CPA firms in a selling mode have seen a series of seismic shifts alter the buyer-seller market within the accounting profession.

Midwestern accounting and consulting powerhouse Virchow, Krause & Co. kicked off the New Year by flexing its acquisition muscle.

Top-ranked accounting and consulting firm Rothstein Kass, based here, which specializes in serving the alternative investments industry, said that it is selling its interests in RK Consulting, the firm's investment fund administration affiliate, to stave off independence issues.

Regional firm Kahn, Litwin, Renza & Co., based here, is expanding into Newport with the merger of Casten, Victor & Co. into its fold.

Operating under the theory that bigger is better, regional CPA firms Reinsel & Co. LLP and Kuntz Lesher LLP have joined forces to strengthen their presence in Southeastern Pennsylvania.

Accounting firm consolidator Century Business Services Inc. has acquired the San Diego-based CPA and consulting firm Nation Smith Hermes Diamond.

Top-ranked Southeast regional firm Cherry, Bekaert & Holland has expanded its presence in the Tampa Bay market with the addition of Rex Meighen & Co. to its accounting and consulting group.

South Johnson & Co., a two-partner tax and assurance practice in Boise, has merged with regional CPA and management consulting firm LeMaster & Daniels. Financial terms of the merger, which became effective Jan. 1, were not disclosed. The union will add some $2.4 million to the revenues of LeMaster & Daniels. South Johnson co-founder Tom South was elected into ownership of L&M, while the firm's other co-founder, David Johnson, will transition out of public accounting effective July 1, 2005. Until that time, he will become a principal with the Boise, Idaho, office of L&M. LeMaster and Daniels ranked No. 65 on Accounting Today's Top 100 Firms list with revenues of $25.4 million. The firm now has 27 owner/members, 200 employees and 12 offices throughout Washington and Idaho.

Global financial services and business management provider Fiducial acquired Lousiville, Ky.-based AUSA Inc., a regional bookkeeping and write-up services company that operates under the brand Accounting USA. Financial terms were not disclosed. Ken Berryman, the former president of AUSA Inc., has joined Fiducial as the Louisville area's district manager. Going forward, AUSA will operate under the Fiducial brand. The acquisition adds 100-plus small business clients to Fiducial's portfolio.