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The Affiliated Conference of Practicing Accountants and Jeffreys Henry International are merging. The combined organization, which will be called JHI, will have nearly 150 member firms representing more than 130 cities in 55 countries. Member firms in overlapping cities may both remain members of

the organization. "In fact, most have worked side by side without competition from the other before discussion of merger and would continue to do so after a merger. In effect, these firms could provide complementary services to each other as well as participate in training, staff exchange and other cooperative joint ventures," said International Executive Director Peter Quick. A merger transition committee will determine the combined organization's headquarters. ACPA is based in North Andover, Mass. JHI is based in London.

INPACT Americas admitted Cetrulo & Morgan of Wilmington, Del., and Levine Katz Nannis + Solomon of Needham, Mass. C&M has two partners and eight total staff. LKN+S has four partners and 39 total staff.

MSI International admitted McKerley & Noonan of Nashville, Tenn. The global network of accounting and law firms also admitted firms in Zambia, Romania and Bahrain.

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