Beard Miller Company LLP (bmc), a nationally ranked US Top 50 regional accounting and consulting firm, announce mergers with two firms - Fagliarone Group CPAs P.C. (TFG CPAs), and Dennis M. Spinelli CPA LLC, effective January 1, 2007. The combined firm will operate under the name Beard Miller Company (bmc).bmc serves middle market and small business companies throughout the Mid Atlantic region, including New York, Pennsylvania, New Jersey, Maryland, Ohio, Virginia and Delaware.