The French firms AMYOT EXCO and FIDULOR have announced they are to merge, thus creating the ninth audit, chartered accounting and advisory firm. Called GRANT THORNTON, the new entity represents a pro forma turnover of EUR 78 million on the basis of the 1999-2000 turnover achieved by the two partners (that is, EUR 45 million for AMYOT EXCO and 33 million for FIDULOR), with a total of 880 employed. The new entity studies possible partnerships with other firms.