Top 100 firm Friedman LLP has combined forces with Philadelphia-based accounting firm, Shechtman Marks Devor PC, effective Jan. 1, 2016.

Columbus-based GBQ Partners has acquired Cincinnati-based Ernst & Rabe, effective January 1, according to published reports.

Top 100 Firm Squar Milner LLP announced that it will expand its presence in San Diego by merging with McLean, Rotherham & Co. and its subsidiary, Hosaka, Rotherham & Co., effective Feb. 1, 2016.

Ohio accounting firm Whalen & Co. CPAs has acquired Hilliard-based firm Earman and Wood CPAs.

Cincinnati-based Barnes Dennig has expanded its tri-state footprint by combining with Indianapolis-based Gauthier & Kimmerling, effective Jan. 1, 2016.

Local firms Mellott & Mellott and Thomas Heldman CPA and Associates announced that they will be merging effective Jan. 1, 2016.

Local CPA firms Hurley, Williams & Cook PS and Ball & Treger LLP have merged to create the Hearthstone CPA Group.

EY announced that UMT Consulting Group, an enterprise project portfolio management firm that provides business process and technology consulting services to large corporations and government entities, has joined Ernst & Young in the U.S.

Top 100 Firm Warren Averett LLC announced that it will merge in Panama City-based Jinks & Moody, effective Jan. 1, 2016.

Baldwin CPAs merged in Anderson, Bryant, Lasky & Winslow, PSC, a firm based in Louisville, Ky., effective Jan. 1, 2016, expanding the firm’s presence in Kentucky.