People: Ben Smith, CPA, ABV, a senior manager at Clayton & McKervey of Southfield, Mich., has been promoted to a shareholder of the firm; he leads the consulting practice, specializing in buy- and sell-side financial and tax due diligence, quality of earnings, working capital analysis, and data analytics … The National Association of Certified Valuators and Analysts (NACVA) has named its outstanding members for the third quarter of 2021: Glenn Block, CPA, ABV, CVA, a partner in the accounting firm of Block & Aldinger (Allentown, Pa.), a firm with a focus on divorce, business valuation, forensics, and litigation support; Dorothy Haraminac, MAFF, who provides consulting and testimony in criminal and civil litigation, including complex commercial disputes as well as matrimonial disputes; and Josh L. Horn, CPA, ABV, CVA, whose firm, Horn Valuation and Tax, provides business valuations for family law, litigation, and exit planning.

Firms: San Ramon, Calif.-based Armanino LLP is acquiring Brigante Cameron Watters & Strong LLP (BCWS) of Torrance, Calif., effective on November 1; the deal will create Armanino’s sixth office in Southern California … Ridgeland, Miss.-based HORNE LLP has acquired healthcare data analytics company REDi Health … Flemington, N.J.-based BKC CPAs PC is adding Hodakowski & Hodakowski CPAs, also of Flemington … Calgary, Canada-based MNP has acquired Woodstock, Ontario-based MacAlpine and Co., a 35-member firm with a client base that ranges from farmers to machine shops with a special emphasis on a quick service restaurant (QSR) franchise … Indianapolis-based Katz, Sapper & Miller has launched a new state and local government consulting practice that will offer project management, grant and federal funds management, request for proposal management, and other services.

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