It isn’t always the numbers that sink a combination.

The Top 100 Firm is expanding in New York.

The Top 100 Firm is combining with a consultancy in Portland, Maine.

Carr, Riggs & Ingram has expanded in Atlanta by adding AGH LLC, making CRI one of the largest firms in the city.

Ernst & Young said Thursday that Headwaters SC, LP and its Family Enterprise Business Services practice are joining EY.

The Financial Accounting Standards Board has released an accounting standard update aimed at simplifying the accounting for financial instruments that have so-called “down round” features.

Melanson Heath, a New England regional CPA firm, has added LaPointe, Torrisi, Stanley & Co., PC and LTS’s affiliate J.C. Driscoll & Co., CPAs, LLC, effective July 1.

K·Coe Isom LLP, a Top 100 Firm based in Loveland, Colo., has expanded into Missouri by adding Baer & Co.

A merger of firms can be fraught with employee disruption and anxiety.

BerganKDV has acquired Beltz, Kes, Darling & Associates, a firm based in Farmington, Minn., specializing in servicing charter schools.