People: The American Society of Appraisers (ASA) announced that Bruce A. Johnson (Munroe, Park & Johnson Inc.) is a new member of its board of governors with a term that began July 1; he has been an ASA member for 24 years and has held multiple volunteer leadership positions … Carlos Eduardo Cardoso, a managing partner with Quantech Adm. e Part. Ltda. in Brazil, has been appointed to the marketing committee of the International Institute of Business Valuers (iiBV); he’s a former partner with KPMG …At Mercer Capital, Karolina Calhoun has been promoted to vice president and Zachary W. Milam has been promoted to senior financial analyst; Mike Sousoulas joins as a financial analyst.

Firms: New York-based Marcum has added Yarlas Kaplan Santilli Moran Ltd. (YKSM), of Providence, R.I.; the firm adds seven partners and 23 associates … Chicago-based Baker Tilly Virchow Krause and Englewood, Colo.-based RGL Forensics are combining, the firms announced; the merger expands both firms and gives Baker Tilly an international presence … Long Beach, Calif.-based Windes and Allen Haight & Monaghan (AH&M) of Irvine, Calif., have announced they have merged; the combined firms will practice as Windes … Akron, Ohio-based Winer + Bevilacqua has rebranded itself with a new name: W3 Global Accounting; the name change reflects the firm’s expansion after recently buying Schiffman Grow & Co. of Columbus.

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