Phoenix Consulting Group and the CPA who ran it for six years have returned to the Amherst accounting firm of Tronconi Segarra & Associates LLP, at 6390 Main St.

Phoenix provided turnaround services and was spun off from Tronconi in 2001 by Darren Graff, a firm associate. Graff changed the company's focus to business valuations, mergers and acquisitions, due diligence, forensic accounting and litigation support services. He operated the business from an office on Grand Island.

The two continued to work closely, often outsourcing work to each other. Graff said a closer, more formal relationship with Tronconi began to make sense as more of his clients often required the diverse services offered by the CPA firm.

The merger, meanwhile, helps Tronconi deepen its in-house menu of specialty services, said Nicholas Fabozzi, partner.

"The combination of these practices creates an extremely strong and somewhat unique service offering within the marketplace," Fabozzi said.

The merger includes the services offered by Ellis Group Inc., a company that provided litigation support in matrimonial disputes. Graff purchased that business in 2005.

He has assumed the title of principal in the accounting and auditing department. Jeff Stewart, Graff's only employee at Phoenix, has joined him at Tronconi.

Tronconi is the ninth-largest accounting firm, tied with Chiampou Travis Besaw and Kershner LLP in the Business First 2007 Book of Lists. About half the firm's staff of 65 are CPAs, Fabozzi said.