Top 100 firm Friedman LLP has combined forces with Philadelphia-based accounting firm, Shechtman Marks Devor PC, effective Jan. 1, 2016.

Columbus-based GBQ Partners has acquired Cincinnati-based Ernst & Rabe, effective January 1, according to published reports.

Top 100 Firm Squar Milner LLP announced that it will expand its presence in San Diego by merging with McLean, Rotherham & Co. and its subsidiary, Hosaka, Rotherham & Co., effective Feb. 1, 2016.

Ohio accounting firm Whalen & Co. CPAs has acquired Hilliard-based firm Earman and Wood CPAs.

Cincinnati-based Barnes Dennig has expanded its tri-state footprint by combining with Indianapolis-based Gauthier & Kimmerling, effective Jan. 1, 2016.

Local firms Mellott & Mellott and Thomas Heldman CPA and Associates announced that they will be merging effective Jan. 1, 2016.

Local CPA firms Hurley, Williams & Cook PS and Ball & Treger LLP have merged to create the Hearthstone CPA Group.

EY announced that UMT Consulting Group, an enterprise project portfolio management firm that provides business process and technology consulting services to large corporations and government entities, has joined Ernst & Young in the U.S.

Top 100 Firm Warren Averett LLC announced that it will merge in Panama City-based Jinks & Moody, effective Jan. 1, 2016.

Baldwin CPAs merged in Anderson, Bryant, Lasky & Winslow, PSC, a firm based in Louisville, Ky., effective Jan. 1, 2016, expanding the firm’s presence in Kentucky.

WithumSmith+Brown is joining forces with The Mironov Group, effective Jan. 1, 2016, expanding Withum’s presence in New Jersey and Pennsylvania.

Whalen & Company, CPAs is expanding in Ohio after acquiring Earman and Wood CPAs, based in Hilliard.

Dent Baker merges with Moses Phillips to form Dent Moses; TGM Group merges in Anthony Walter Duncan; McCarthy, Rose & Mills merges in John F. White.

PwC Canada announced the acquisition of Cinovate, a Canadian Salesforce Platinum Consulting Partner with experience in implementations across the Salesforce Customer Success Platforms.

Armanino LLP has expanded its presence in Southern California by merging in LaRue, Corrigan, McCormick & Teasdale.

Bergman, Schraier & Co., P.C. has agreed to merge into Brown Smith Wallace in Creve Coeur, Mo., effective Jan. 1, 2016.

Haskell & White acquires Castle & Co.; Goldstein Schechter Koch merges in Ribotsky, Levine & Starman, CPAs; and Blue & Co. adds Fleming, Brockschmidt & Durkin.

Henry & Horne, LLP has acquired Anderson, Church & Co. PLLC in Arizona, effective December 1.

CohnReznick CEO Frank Longobardi discusses how his firm has grown since the merger between J.H. Cohn and the Reznick Group over three years ago, how the transition went, and his plans for future mergers.

Rager, Lehman & Houck, P.C., a regional accounting firm with offices in Pennsylvania and Maryland, has merged in Dallavalle & Co. P.A., a firm in Frederick, Md., effective Nov. 30, 2015.