As announced on October 29, 1999, the professional services firms of Andrews Hooper & Pavlik P.L.C. and Laine, Appold Co., P.C. merged their firms on January 1, 2000. The resulting firm, called Andrews Hooper & Pavlik P.L.C., has over 100 employees. The new firm locations include Andrews Hooper & Pavlik P.L.C.'s offices in Saginaw and Okemos and Laine, Appold Co., P.C.'s offices in Bay City, Frankenmuth, and Rochester Hills.

Kim Pavlik, partner with Andrews Hooper & Pavlik said, "The combination with Laine Appold further strengthens the ability to serve clients by bringing depth of experience in traditional services like auditing, tax compliance and tax planning. In addition, the combination expands the scope of services by bringing together strong specialty practices like employee benefit consulting, computer technology services and personal financial planning."

"The combined firm of Andrews Hooper & Pavlik brings together tremendous skills in important geographic areas throughout the east side of the State," said Laine Appold managing director, Dennis Serafini. "We saw a great fit of the client service cultures between the two firms and are excited about bringing the increased service capabilities to our mutual clients."

Champion Financial Services, a company affiliated with Andrews Hooper & Pavlik, merged with LACO Financial Services, which has been affiliated with Laine Appold. The combined company will operate as LACO Financial Services and will continue to provide estate and personal financial planning and investment services.

LACO Consulting, an information technology, employee benefits and general consulting firm affiliated with Laine, Appold Co., P.C., is also now a part of the combined firm. LACO Consulting specializes in software selection, implementation and consulting for privately held companies and non-profit entities. Similar activities of Andrews Hooper & Pavlik will now be performed as part of LACO Consulting.

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.

Andrews Hooper & Pavlik expands its presence in Bay City office with the addition of Murl Hoppe staff members: Chris Griffin, as a tax manager, and Paul Sheck, Donna Gerken and Carla Linzner.