Crain & Company, PLC, a leading local accounting firm, joined Horne LLP, CPAs and Business Advisors, a large Southeast regional accounting firm effective January 1, 2005.

The merger follows a management agreement that began in July 2004. As one of the largest accounting firms in the West Tennessee area, Crain & Company, PLC, is increasing its range of services with the merger. Horne has eleven offices throughout the Southeast including offices in Tennessee, Mississippi, Louisiana and Alabama.

"Our goal is to increase services for our clients," said Katherine G. Watts, Managing Partner of Crain & Company, PLC. "Our clients have increasing needs for a broad range of services, and we believe that joining HORNE LLP gives us access to those resources while maintaining our ability to serve clients locally and regionally. Like Crain & Company, HORNE LLP has a deep commitment to client service not just as accountants, but as business partners for client success," Watts continued.

The combined experience of HORNE LLP and Crain & Company team members will help both firms serve clients more effectively. Since Crain & Company began working with Horne LLP in July, the joint resources have been used to enhance client service in the areas of technology services, tax, Securities Exchange Commission (Sarbanes-Oxley) compliance, and employee benefits.