About four months ago, Britain’s 13th-largest accountancy group MHA approached Irish mid-sized accountancy and advisory firm Roberts Nathan to see if it was interested in merging. The Irish firm, which employs 70 people and has offices in Dublin and Cork, had been approached before but this deal caught its interest.  “They were keen to expand into Ireland. They have a very strong presence in London and England, and they have recently expanded out into Wales and Scotland. Ireland was the next natural progression,” Vivian Nathan, then managing partner with Roberts Nathan, recalled. “The accountancy market in Ireland is very fluid…

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