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Bishop Fleming has acquired Whyatt Pakeman, the Bristol-based accountancy with 13 staff.
Bishop Fleming is looking to relocate its recently-acquired Target accountancy business and up to 47 staff to a more suitable office in Bath.
Bishop Fleming is to merge with Worcester-based Rabjohns to create a combined accountancy group called Bishop Fleming Rabjohns with 230 staff.
Bishop Fleming is to relocate its Exeter-based accountancy and 200 staff to the Exeter Business Park early next year.