Philadelphia accounting firm Stockton Bates L.L.P. has merged with a Milwaukee rival, Clifton Gunderson L.L.P., Clifton Gunderson said.

As part of the deal, effective Tuesday, Stockton Bates partners John Gallagher, Bruce Lynch and James Smith became Clifton Gunderson partners. In addition, 29 Stockton Bates professionals joined Clifton Gunderson as members of its mid-Atlantic practice.

Stockton Bates had offices in Philadelphia, Haddonfield and Lancaster. Clifton Gunderson employs 1,900 and is the 14th-largest U.S. accounting firm, according to its website.    - Harold Brubaker