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.

The firm is adding the accounting practice of Arnold H. Zippel; the legal practice will remain separate.

The firm saw year-over-year growth of 10.1 percent, up from 8.3 percent growth in 2018.

RSM US LLP, a Top 5 Firm based in Chicago, is adding Tate & Tryon, P.C., a Washington, D.C.-based accounting firm that focuses on providing nonprofit organizations with audit, tax, accounting outsourcing and advisory services, and its wholly owned subsidiary, T3 Information Systems, LLC, effective Jan. 1, 2020.

Friedman adds Markowitz, Fenelon & Bank; UHY Advisors unites with Becker & Rosen; Blue & Co. merges in Clarus Partners; Barone, Howard & Co. joins Dermody, Burke & Brown.

The mega-deal unites two Top 100 Firms and expands Marcum's presence in the Midwest and Florida.

It’s the factor behind most failed mergers, but firms aren't paying enough attention to it.