Heard, McElroy & Vestal, LLC, a regional provider of tax planning and preparation, audit and assurance, business valuation, and retirement plan services, announced the firm has acquired substantially all of the assets of Smith Pugh & Seal, LLP subject to the terms and conditions of the transaction executed Sept. 4. The transaction will expand and enhance Heard, McElroy & Vestal’s ability to provide services to businesses and individuals in the area. Smith Pugh & Seal, LLP was originally founded in 1939. The firm offers services to both businesses and individuals, including tax, assurance, and consulting services. In 1982, Dwight L.Pugh joined Smith Pugh & Seal and Darin K. Seal in 1999. Both have joined Heard, McElroy & Vestal as Tax Partners. The staff from both firms equate to many years and diversification of experience providing a network of resources and knowledge and allowing for industry and niche specialization.