Major Sage reseller and technology consultant Net@Work has gone fully nationwide with its acquisition of Seattle-based Forepoint LLC.

Enterprise Business Advisors CPAs has joined Walthall, Drake & Wallace, expanding WD&W’s Lake County presence in Northeast Ohio.

Massachusetts accounting firms Abrams Little-Gill Loberfeld and Gold & Goldberg have merged.

Citrin Cooperman is expanding its presence in Connecticut by combining with the firm of Schwartz & Hofflich.

Economic confidence is rising among CFOs, according to a new survey that found 57 percent of them saying they plan to hire additional employees in the next six months.

BDO USA LLP is expanding to Delaware by adding the partners and staff of McBride Shopa & Co.

Clifton Gunderson has acquired Farrell & Associates, expanding the firm’s footprint in Illinois.

COLORADO

Cohen, Doren, Addeo & Co. has joined Fazio, Mannuzza, Roche, Tankel, LaPilusa LLC, expanding Fazio Mannuzza’s presence in New Jersey to Jersey City.

CALIFORNIA

ADP has acquired MasterTax LLC and MasterTax Services, expanding the payroll giant’s array of payroll tax and compliance services.

SS&G completed a merger Wednesday with Ahlbeck & Co., expanding the Cleveland-based accounting and consulting firm’s presence to Chicago.

Meyers Norris Penny, one of Canada’s largest accounting and business advisory firms, said it would merge with Montreal-based firm WSBG, effective Jan. 1, 2011.

Two Sacramento-area accounting firms, Gallina LLP and Burnett + Company LLP, have agreed to combine, effective Oct. 1.

McGladrey & Pullen and a firm it acquired four years ago have agreed to pay the Commodity Futures Trading Commission a total of $1.7 million for their audits of the bankrupt Sentinel Management Group.

CPA and advisory firm Anton Collins Mitchell has merged with Greeley, Colo.-based Watkins & Schommer, giving ACM a presence in Northern Colorado.

Global CPA and business advisory firm Grant Thornton has acquired the Disputes and Investigations Practice of Huron Consulting.

Marcum LLP has combined with Stonefield Josephson, expanding the firm’s footprint to California and Hong Kong.

Indianapolis accounting firms Murphy, McClary, Stover and Burnett LLC and Horn CPA Group PC have merged to form Meridian CPAs.

CPA and business advisory firm Abrams Little-Gill Loberfeld has acquired the tax practice of Walpole, Mass.-based Lawrence K. Landy, CPA.