People: Senior financial analysts David Harkins, CFA, and Justin Ramirez, ASA, both with Mercer Capital, have earned the credential of Accredited in Business Valuation (ABV) issued by the American Institute of CPAs (AICPA); Harkins is a member of the firm’s Auto Dealership Industry team, and Ramirez has a focus on the oil and gas industry … Tom Gottfried has joined Valuation Research Corp. (VRC) as a managing director; he is a cross-border tax valuation expert.

Firms: Roseville, Minn.-based Olsen & Thielen & Co. Ltd. celebrates 100 years of client service this month … Chicago-based Baker Tilly is adding Charleston, W.Va.-based Arnett Carbis Toothman LLP (ACT), a firm with growing practices in healthcare reimbursement, outsourcing services, and retirement plan consulting … New York City-based PKF O’Connor Davies is expanding its advisory services by adding bankruptcy and restructuring consultancy Clear Thinking Group of Hillsborough, N.J. … San Ramon, Calif.-based Armanino LLP has launched a new environmental, social, and governance (ESG) advisory services practice.

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