Added to this is the emergence of software producer Harris Walters and reports of more consolidators being unveiled in recent weeks.
It is clear that this movement is continuing to gain momentum and mid-tier firms need to consider their positions.
There are a raft of issues to debate including control, succession, liability and culture. But with more consolidators to choose from there may well soon be a model to suit everyone. And as they get bigger, the whole landscape of the mid-tier will slowly change.
Firms that ignore this issue do so at their peril.
Just one half of UK practices have implemented a pricing structure around auto enrolment implementation and advice - with many suffering increased costs
Deloitte's north-west Europe foray; BDO, Smith & Williamson investment paths; Shelley Stock Hutter; and Wilkins Kennedy discussed by editor Kevin Reed on our Friday Afternoon Live broadcast
Accountants should alter their perspective on auto-enrolment to maximise business opportunities, according to Eric Clapton.
Kevin Reed discusses whether new accountancy group Cogital can rival the Big Four...and its likely direction of travel