Two accountancy firms, Chapman Flood and Rawlinson Hunter Mazars, are to merge today. This follows approval by the world-wide accountancy partnership, Mazars and Guerard. Chapman Flood Mazars has 10 partners and 100 employees. Chapman Flood was formed in 1981. Its clients include Marlborough International, USIT International and Hibernian Foods. Rawlinson Hunter Mazar was formed in 1980. Its clients include Irish Distillers and UCD.