This has the look of one of those easier-to-buy-than-build deals. Armanino says the combination will create one of the largest Intacct practices in the country. When I interviewed, Chris Moore, the partner in charge of the firm's Dynamics practice, earlier this year, he said that Armanino Consulting had 115 people, 90 of them in the Dynamics practice. Since the unit also handles Sage Fund Raising, Adaptive Planning and QlikView, the latter a fairly substantial business analytical tool, I'm not sure how many that leaves for Intacct. This announcement came in late - the store on the store-and-forward was pretty long on the email system - and there has not been time to talk with Armanino yet. Another news item in this letter notes the hiring of Jim Hart by Sererra after accounting firm SingerLewak dumped its Intacct reselling business. I have a feeling we are at the point that those who signed up and find Intacct isn't for them are dropping out and there will likely be more. This is normal for new channels. Deltek went through the same process with some VARs opting out and some kicked out as organizations found their comfort zones after the initial recruiting and the Intacct effort has been in high gear for only a couple of years. There were also mergers within the Deltek channel while it was still new.