Angus McCuaig and Graeme Allan By Ian McConnell GLASGOW-based accountancy firm Hardie Caldwell has merged with the much-larger Anderson Anderson & Brown, which declared the deal provided it with a “significant presence” in a key target market and flagged plans for further expansion across central Scotland. Hardie Caldwell has more than 40 employees and annual revenues of around £2 million. AAB, prior to the deal, had annual turnover of around £28m and in excess of 290 staff, with offices in London, Edinburgh and Aberdeen. AAB noted it had worked with Hardie Caldwell for three decades as part of the UK-wide Accelerate association of accounting firms, and said no job losses would result from the deal. The Hardie Caldwell business in Glasgow will be re-branded as AAB.