Smart Devine, a regional CPA firm in Philadelphia, is joining Top 100 firm Marcum LLP, based in New York.

Chicago-area accounting firm Porte Brown LLC has merged in Alliant Advisors, effective Nov. 1, 2015.

Accounting and consulting firm MarksNelson has acquired Overland Park, Kan.-based Marsh & Company.

Dent K. Burk Associates, P.C. and Hodges, Jones & Mabry, P.C. have joined the accounting firm of Brown, Edwards & Company, L.L.P., effective Nov. 1, 2015.

Anton Collins Mitchell LLP, based in Denver, is expanding to Laramie, Wyo., by merging in Mader Tschacher Peterson and Co., LLC, effective Jan. 1, 2016.

Indiana accounting firms Katz, Sapper & Miller and Krouse, Kern & Co., are joining forces.

Schafer & Associates P.C., an accounting firm based in Billings, Mont., will become part of Eide Bailly LLP, a regional CPA and business advisory firm, on Dec. 14.

BDO USA LLP has expanded the firm’s San Diego-area practice by adding CEA LLP in Carlsbad, Calif.

Regional accounting firm Rogoff & Company has merged in the CPA practice of Ira Rubin in New York City, effective Nov. 1, 2015.

Southern California accounting and consulting Squar Milner LLP is expanding its presence in the Encino neighborhood of Los Angeles by merging in Solomon, Winnett and Rosenfield, effective Jan. 1, 2016.