Christensen, have merged.

The new firm, called Arthur Morris, Christensen and Co., opens for business today and is based at Century House, Richmond Road, Hamilton.

Mr. Arthur Morris and Mr. Craig Christensen are the new company's joint partners.

Mr. Morris said yesterday: "The purpose of the merger was to give a broader base to service both local and offshore clients.

"We're both Bermudian and that makes the merger an ideal move. Our two firms will fit very nicely together. We don't have any conflicts and we're both in the same business.'' Mr. Morris' previous firm brings by the far the largest number of staff -- 18 -- to the new business. Christensen and Davis brings just two accountants, including Mr. Christensen.

Mr. Christensen's previous partner, Mr. Kirk Davis, left 14 months ago to concentrate on other ventures.

Mr. Morris said: "The clients of the two firms will be ideally suited to the new practice. Personal service to our clients will be a hallmark of this new partnership that will be retained, as the growth and expansion of the new firm is experienced.

"In addition the new firm will be involved with a variety of clients in the provision of special consulting services covering such fields as financial projections, insolvency, financial proposals, valuations, insurance and system design, as well as the core professional activity of auditing.

"The firm will also be materially involved in the provision of corporate management and trustee services.''