R.A. Mercer & Co

fected and the firm began providing grant auditing services required by federal agencies. By 1986, when the Single Audit Act was enacted, the firm had several years of federal grant auditing experience. This was the impetus for the firm’s development of an expertise in governmental auditing and accounting. The downtown Buffalo office relocated to suburban Orchard Park and after the death of founding partner, Raymond Mercer in 1983, the firm incorporated and R. was formed with Robert Irwin as managing partner. Over the next several years the firm’s southtowns presence increased, adding offices in Sardinia, Springville, and Orchard Park. The Orchard Park office has since relocated to West Seneca.