People: Aaron Gilcreast was appointed U.S. valuation services leader in the assurance practice at PwC US and will work out of the Atlanta office … Gonzalo Hordeñana, founding partner of Baker Tilly Uruguay, was appointed Latin American regional chairman for Baker Tilly International … Robert Moritz was named as chairman of PwC’s international network starting July and will succeed Dennis Nally, who in June will retire after a 42-year career with the organization … Matt Nadeau, supervising senior focusing on fraud investigations, litigation support services, construction, manufacturing, and M&A at the New Hampshire firm Nathan Wechsler & Co. was elected treasurer of the Associated Builders and Contractors Young Professional Group.

Firms: Deloitte has acquired the San Francisco advertising agency Heat with plans that this new acquisition will operate as a full-service advertising agency within Deloitte Digital. Heat, pegged last year by Adweek as the “Breakthrough Agency of the Year,” will work across traditional, digital and social media … The Wichita, Kans., firm Regier Carr & Monroe RCM merged with the Tulsa, Okla., firm Cross and Robinson, CPAs and plans to keep the Oklahoma office.