Harper & Pearson Co., an auditing and business consulting firm based here, has merged two regional tax-consulting practices under its brand - Cabaniss, Horn & Passmore, and Kathy B. Devine Co.

As part of aggressive expansion plans, Fiducial, a provider of business outsourcing services to small businesses and entrepreneurs, has gained a foothold in the Midwest with the acquisition of Indianapolis-based Frontier CPA Group LLP.

Thomson Tax & Accounting has acquired Gear Up Inc., a Vancouver, Wash. provider of training and continuing professional education for tax and accounting practitioners.

B&C Advisory Group, a diversified consortium offering CPA, financial planning and information technology consulting services, said that it has added regional management consultant Nolan Brown Partners LLC to its portfolio.

Global investment group Investcorp has signed an agreement to purchase Thomson Media for $350 million in cash.

In an effort to strengthen its wealth management practice, Wachovia Corp., the nation's fifth-largest bank, agreed to acquire wealth advisory firm Tanager Financial Services Inc.

Metro New York area accounting software consulting firms Solution Strategists Inc. and Eagle Consulting Group have merged to form Solution Strategists LLC.

Regional audit and tax-consulting firm Holtz Rubenstein & Co. LLP and New York-based Reminick, Aarons & Co. have merged their practices, effective Oct. 1.

Chicago (Sept. 21, 2004) -- KPMG LLP has sold its U.S. Corporate Recovery practice to privately held Mesirow Financial, a financial services firm based here.

New York (Sept. 21, 2004) -- Metro New York area accounting and consulting firms Yohalem Gillman & Co. LLP and Cipolla Sziklay LLC have created a joint venture specializing in providing forensic accounting, valuation and litigation services to middle-market businesses and their attorneys.