People: Lynn Calhoun, a partner at BDO in Grand Rapids, Mich., is the new CFO of BDO USA LLP, succeeding Howard Allenberg, effective July 1 … Joseph M. Falbo Jr. of Grand Island, N.Y., is the new president of the New York State Society of CPAs … Glenn Gelman, managing director of Glenn M. Gelman & Associates, was awarded the 2014 Associate Achievement Award by the Associated General Contractors (AGC) of California, an organization of responsible construction firms and industry-related companies … Lisa Nix joins Lattimore Black Morgan & Cain PC of Brentwood, Tenn., as a partner to head the transaction advisory services practice … Rebekah Smith of GBQ Consulting of Columbus, Ohio, was named as a “40 Under Forty” honoree by the National Association of Certified Valuators and Analysts (NACVA) and the Consultants’ Training Institute (CTI) … Dennis J. Roberts, chairman of The McLean Group LLC based in Virginia, is the recipient of the 2014 Thomas R. Porter Lifetime Achievement Award from NACVA.

Firms: The oldest accounting firm in greater Cincinnati, J.D. Cloud & Co. LLP, says its merger with Clark Schaefer Hackett will be complete by July 1 … The GetSix Group of Poland and Alfaro y Asociados of Honduras join the global accountancy network of HLB International … Renee Harwell has formed Harwell Valuation Advisors LLC, located in Knoxville, Tenn., to fill the area’s growing need for a completely independent business valuation firm, free from audit, tax, and financial service engagement conflicts. Harwell Valuation Advisors LLC succeeds C&J Valuation Advisors, where Harwell was the director.