BDO plans to restructure its UK regional offices following the merger with PKF.

The newly merged operation has some duplication in certain cities, which means that six former PKF offices will relocate to existing BDO sites. The affected offices are in Glasgow, Manchester, Leeds, Bristol, Birmingham and London.

At the same time, the firm will gain offices in Edinburgh, Liverpool, Sheffield, the Midlands and East Anglia, locations where PKF had a strong presence in its own right.

Simon Michaels, managing partner of BDO, said: 'We are not anticipating any reduction in fee earning roles, but some support roles are under review.' The restructuring of the two firms will take some time to complete.

'Our core market is the mid-market and the merger with PKF has created a business with revenue approaching £400m. It was a strategic merger, not events driven, and it has given us a management consulting mark.

'Consolidation in the market was long overdue in our mind,' added Michaels. 'My suspicion is that there will be other deals at other firms. We have very ambitious plans to grow and we are largely looking at organic growth, but we have an open mind if the right opportunity comes up. Across the mid-tier market there are opportunities to exploit.'