Albuquerque, N.M.-based Accounting & Consulting Group (ACG) acquired Andrews Smith Lowery & Co. of Roswell, N.M.
ACG will bring the three partners and 11 employees to ACG's Roswell office Nov. 1 after an expansion.
The firm specializes in the areas of agriculture, oil and gas, government and small business support, with 117 employees, including 40 CPAs, the New Mexico Business Weekly reported. This merger was ACG's fourth since July 2010.
Three of the acquisitions were small firms in Roswell. The other was in Clovis, N.M.