Two Western New York accounting firms, James Amato & Co. PC and Fox & Co. LLP, announced Monday that they have formed a new accounting and business-consulting firm.

Amato Fox & Co. PC, at 36 Niagara St. in Tonawanda, will provide a full range of services including auditing, tax preparation, accounting, business advising and computer evaluation and installations.

The firm has 25 associates and focuses on the nonprofit and municipality sectors. Its clients include charitable, cultural, community, fraternal and religious organizations, as well as wholesale, retail and construction companies, universities, colleges and school districts.

Fox & Co. LLP was established in 1956 and James Amato & Co. PC was founded in 1959.