An short  comment from PWC which appeared  in the Law Society Gazette.  MDPs have "more to offer" than traditional law firms. It resonated with me as a couple of weeks ago I received a paper  from Arden Partners and Hodgart Associates  who published their strategic research on the challenges facing middle market law firms and their accounting profession counterparts. The paper is available on the Arden website., its worth a read. Merging law firms and accountants may well add up...a case of where one plus one may really  add up to more than two!