Microsoft Dynamics Master VAR SBS Group has added technology consultant and Dynamics GP, AX, and CRM reseller Enterprise Resources Technology (ERT Group) to its Partner Network.

It looks like U.S. dealmakers may have their hands full with M&A transactions next year.

Seattle-based Top 15 Firm Moss Adams LLP has announced that it will merge with Silicon Valley-based Top 100 Firm Mohler, Nixon & Williams, boosting their combined presence in Northern California. The deal has been approved by partners at both firms, and is due to go into effect on Jan. 1, 2013.

Witt Mares PLC and PBGH LLP have agreed to merge. The deal is expected to take effect on Jan. 1, 2013.

Patrick & Robinson recently acquired the Jacksonville, Fla.-based CPA practice, Petherbridge, Davis & Co. The deal closed in mid-November.

The Los Angeles office of PKF California and the Glendale office of Hutchinson and Bloodgood LLP, have agreed to merge.

Charles “Sandy” Kennedy Jr. joins G.T. Reilly & Co. as vice president and director of tax services.

Top 100 Firm Wipfli LLP and Minnesota-based Eikill & Schilling Ltd., have agreed to pair up.

Doeren Mayhew PC and the Houston-based CPA consulting firm MFR PC agreed to merge. MFR will immediately take on the Doeren Mayhew name.

Payroll and human resource services provider Paychex Inc. has purchased expense report automation product maker ExpenseWire from Rearden Commerce Inc. for an undisclosed sum.

Highlights of firm mergers & acquisitions from the previous month

Accounting firms shouldn't think that there isn't a cost to a merger that doesn't happen

Eide Bailly LLP has acquired the Littleton, Colo.-based boutique tax firm Clark & Srsich LLC. The firm’s newest addition will provide services from the firm’s Golden, Colo., office.

HSMC Orizon LLC has brought Rand Hansen and his associates from G. Randall Hansen, CPA PC on board.

The planned union between major Sage North America partners SWK Technologies and Information Systems Management(ISM) is temporarily on hold as both organizations work to solidify their respective year-end businesses and expect to resume merger conversations in the new year.

Stephen F. Schink CPA and Barone, Howard & Co. CPAs have agreed to merge and will take effect on New Years Day.

BDO USA CEO Wayne Berson talks with Accounting Today editor-in-chief Daniel Hood about the firm's two recent mergers with Argy, Wiltse & Robinson and Asher & Co., and the firm's future plans for expansion.

The Canadian member firm of KPMG has acquired the Abbotsford, British Columbia-based firm, Cochrane & Associates Chartered Accountants. The deal closed on November 1, 2012.

Voller, Lee, Suess & Associates has agreed to join Eide Bailly LLP. The deal is set to close by December 1, 2012.

PwC US has acquired the IT and program management consulting firm, Ray Group International LLC, for an undisclosed sum. The deal closed on Nov. 6, 2012.