The merger agreement sees Norman Baynham retire as partner of Harley Hepburn after more than 40 years with the Fife firm.
That move is said to have prompted a strategic review of how best to look after the interests of the practice’s clients and staff.
Although retiring, Baynham along with Norma Mackenzie have entered into consultancy agreements with Haines Watts Scotland.
Meanwhile, Maureen Girdwood has been appointed a partner to work alongside the existing Harley Hepburn team.
Richard Melville, who has more than 20 years’ experience in audit and corporate services at other practices and a recent period in the construction industry as a finance director, has also joined the team at Haines Watts in Kirkcaldy.
He said: “I relish the opportunity to influence the growth and success of our service offerings.”