Cohen & Co. has merged in Arthur Bell to create one of the largest accounting firms specializing in auditing mutual funds, exchange-traded funds, hedge funds and investment advisers.

Citrin Cooperman & Co., a Top 100 Firm, has merged in Kera & Company, an eight-employee firm that specializes in servicing automobile dealerships.

Top 100 firm Rea & Associates plans to add Walthall CPAs, a Cleveland-based accounting firm, on Nov. 1, 2017.

The Top 100 Firm will merge in Rowbotham International at the end of October.

Mauldin & Jenkins LLP, a Top 100 Firm, is expanding its presence in South Carolina by adding Derrick, Stubbs & Stith, a firm based in Columbia, S.C., effective Oct. 1, 2017.

The U.S. lost $510 billion in business assets that were acquired by foreign companies from 2004 to 2016 in part because its corporate income tax rate exceeds other countries’, according to a study released Tuesday by a group of top U.S. business leaders.

Moss Adams LLP, a Top 100 Firm, has expanded its health care consulting practice by combining with Seattle-based Rona Consulting Group, effective Sept. 1.

Two CPA firms in San Luis Obispo, Calif., Glenn Burdette and Radakovich, Shaw & Blythe LLP, are combining.

The Top 100 Firm is expanding its footprint in Utah with its latest deal.

WithumSmith+Brown expanded its presence in the Washington, D.C., area Tuesday after Bond Beebe, a firm based in Bethesda, Md., joined its practice.