Rosen, Sapperstein and Friedlander, a Regional Leader based in Towson, Maryland, is buying MBA, a firm based in Cockeysville.

Like other firms, KPMG has been battling a fall in demand for its services caused by the tougher economic climate.

They aren't the only ones making combinations: At least nine other firms announced deals recently.

Eide Bailly is merging in High Plains Technology; and McMillan Consulting acquired Paul Rafanello's CPA practice.

The acquisition of Wilson Lewis takes private-equity-backed platform Ascend over $100 million in revenue.

Accountability Services merged with Boulder Valley CPAs; and Abip CPAs added Matthews & Johnson CPAs and Brehm, Havel & Co.

Accounting firms are increasingly looking to M&A as avenues for expansion and improved service offerings.

The Top 50 Firm is expanding in New York, the Washington, D.C., area and New Jersey.

Nepsis, a Minneapolis-based financial advisory and investment management firm, has acquired Sevenich, Butler, Gerlach, & Brazil, a tax, accounting and consulting firm in Saint Paul, Minnesota.

The two-member combination will be called Forvis Mazars when it's finalized next June.