Beard Miller Company LLP (BMC), a nationally ranked U.S. Top 40 regional accounting and consulting firm, and Edwards Sauer & Owens, P.C. (ESO), a Pittsburgh-based CPA firm with offices in Pittsburgh and Altoona, announce the merger of the two firms, effective January 1, 2008. The combined firm will operate under the name Beard Miller Company LLP.BMC serves public and private clients throughout the Mid Atlantic region, including Pennsylvania, New Jersey, New York, Maryland, Delaware, Ohio, and Virginia.