It would be hard to envision a more active climate for mergers and acquisitions among CPA firms than 2010, a year highlighted by such marquee unions as RSM-Caturano, Eisner-Amper, Marcum-Stonefield Josephson and LarsonAllen-LeMaster Daniels.

Pugh & Company, P.C. , one of the Knoxville region’s largest CPA firms, has acquired the Knoxville and Oak Ridge practices of Bacon Howard & Company, CPAs, another local area accounting firm.

- Hayashi and Wayland Accounting and Consulting, a regional CPA and business advisory firm, has announced a merger with Carmel-based Cater & Stiles, CPAs, effective Jan. 1.

Regional CPA firm Gallina LLP is expanding to Las Vegas by merging in Zanoni & Company LLP.

bdo, japan, newman, sanyu, toyo, crowe horwath

Regional CPA and business advisory firm Cherry Bekaert & Holland is adding 14 partners and 100 associates from Berenfeld Spritzer

Epicor Software Corp., a provider of retail, manufacturing and hospitality software applications, has acquired Denver-based Spectrum Human Resource Systems Corp. for $16 million.

CONNECTICUT

Marcum LLP plans to merge its China practice with Bernstein & Pinchuk LLP, one of the largest middle-market PCAOB-reviewed auditors in China, to create Marcum Bernstein and Pinchuk LLP.

Payroll and benefits outsourcing provider Paychex Inc. has acquired online payroll processor SurePayroll for an undisclosed amount.

CPA and business advisory firm ParenteBeard has merged in Huntingdon Valley-based Pressman Ciocca Smith effective December 1.

Lange & Associates, P.C., a Fort Worth public accounting and consulting firm, has acquired the practice of M. Dan King, CPA, also of Fort Worth, in a transaction effective November 1.

Cloud-based accounting software provider FinancialForce.com has agreed to acquire the PS Enterprise online professional services automation software owned by Appirio Inc., along with a small team behind it, and market the software to its customers.

Accounting firm Dixon Hughes has merged healthcare strategy consulting firm Charis Healthcare into its healthcare consulting practice.

Wisconsin-based accounting and consulting firm Wipfli LLP has made its fourth acquisition of the year, acquiring Blascoe & Associates of Rockford, Ill., effective December 1.

CPA and business advisory firm Sanford Baumeister & Frazier has agreed to merge in the North Dallas practice of Hugly PC.

CPA and business advisory firm WithumSmith+Brown has merged in Paramus-based forensic accounting firm Morrison & Co., effective December 1. Terms were not disclosed.

CPA and business advisory firm Hill Barth & King has merged in Fort Myers, Fla.-based Gilbert, Wallace, Stewart, Stramel & Sowers, P.A.

Cherry, Bekaert & Holland has expanded to Roanoke, Va., by combining with McLeod & Company.

Lewis & Knopf CPAs has merged in Ann Arbor-based Shayna Accounting CPAs.