Carr, Riggs & Ingram has merged in Crabtree, Rowe & Berger; and EisnerAmper has added Horvath & Giacin.

The last several years have seen a “merger frenzy,” with small and midsize CPA firms (with annual revenues between $10 million and $24 million) getting acquired by larger CPA firms that have a strong brand and a track record of average to above average equity partner profitability.

Built Technologies, a provider of construction finance software, has acquired lienwaivers.io, a developer of lien waiver management and payment technology for commercial and residential construction.

Yount, Hyde and Barbour, a firm in Winchester, Virginia, is acquiring Woodcock & Associates, PC in Fredericksburg, Virginia, bolstering YHB’s construction industry expertise.

UHY Advisors and UHY LLP merged in Pattison, Koskey, Howe and Bucci, CPAs; MBAF expanded its tax and accounting practice by adding Kramer & Associates; and Fiondella, Milone & LaSaracina merged in Viola Chrabascz Reynolds and Formica & Dobkin.

The firm has continued its recent expansion streak in Southern California, snapping up its third firm in the Los Angeles area in recent months.

Windes merges in Smith, Linden & Basso; UHY Advisors acquires Stewart, Beauvais & Whipple; TYS merges with Lefkowitz; and McGuire Sponsel acquires Align Global Consulting.

The Avantax Wealth Management parent views HK Financial as another way of working with CPAs and tax professionals branching into the field.

PKF O’Connor Davies adds DHL&S; LBMC Technology Solutions merges with InterDyn Artis; Finkler joins HW&Co.; Gilliam Coble & Moser merges with Apple, Bell, Johnson & Co.; and Blucora plans acquisition of HK Financial Services.

BDO adds Biegel Waller; Brown Edwards expands in Virginia; Prager Metis combines with Shine & Company; Hoffman Eells merges with Abbott, Frenyea & Russell; and Mariner Wealth Advisors acquires the tax practices of David G. Miller & Associates and G.M. Bremer & Associates.

WithumSmith+Brown combined with KSJG CPA LLP; Wipfli LLP added Stratagem; and McHale, Caruso, Scullion & Knox joined CliftonLarsonAllen LLP.

The Top 100 Firm is merging Keelsra Business Services into its Springfield office.

The deal expands the Top 100 Firm's presence in North Carolina.

The Top 100 Firm is growing its tax group by bringing on Thrasher & Associates.

The Top 100 Firm is acquiring Alexandria, Virginia-based Halt, Buzas & Powell.

The Top 100 Firm is expanding its presence in Houston with the M&A deal.

The Top 25 Firm has merged in Mejia & Kaplan, which specializes in serving entertainers and performing artist clients.

Mergers take numerous forms.

The total amount of goodwill impairment recorded by U.S. public companies reached $78.9 billion in 2018, up a staggering 125 percent from the prior year, according to a new report.

Financial Executives International and its Committee on Corporate Reporting have released a new guide on internal control considerations for business combinations.