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Andrews Hooper & Pavlik P.L.C. is a professional services firm providing accounting, auditing, taxation, and consulting services. Formed in 1993 by former Ernst & Young partners and staff, Andrews Hooper & Pavlik P.L.C. has grown from 29 to pre-merger levels of over 70 employees. The firm possesses special expertise in the financial institutions, colleges and universities, insurance, manufacturing, construction, non-profit, privately-owned business, and service industries. Laine, Appold Co., P.C. has been one of the most well-established CPA firms in the Bay City, Michigan area, with roots dating back over 50 years. Laine Appold has been a multi-professional service company providing traditional accounting and tax services as well as numerous consulting and financial services. Combined, the firm continues to offer advisory services to its clients in various areas, including the following: strategic planning, succession planning, estate planning, financial forecasts and projections, information technology planning, litigation support, profit enhancement planning, business valuations, employee benefits administration and consulting, and general consulting. Andrews Hooper & Pavlik P.L.C. also continues its membership in Polaris International, the worldwide organization of mid-sized accounting firms with 129 member companies in 246 cities on six continents. "Polaris gives our clients access to international expertise, if needed. In addition, the firm and its clients benefit from the exceptional training, best practices information and other resources provided by Polaris," said Pavlik. The combination of two regional firms is a departure from an emerging trend in the accounting industry. Recently, the industry has seen the merger of colossal, international firms or, a more prevalent scenario, the purchase of smaller, independent firms by corporate giants like American Express or H & R Block. "Remaining a locally owned and managed firm will help us to be more agile in responding to the changing needs of our clients," said Serafini. "We'll continue to do whatever it takes to service our clients' diverse needs and now we'll have even more resources to do it with," he added.