Gallina LLP, the largest accounting firm in the Sacramento region, is merging into Minneapolis-based CliftonLarsonAllen LLP. Roseville-based Gallina is the area's largest firm, as ranked by number of local certified public accountants on staff. Its offices will become offices of CliftonLarsonAllen after the merger is effective Jan. 1. Gallina said in a news release that its team of more than 300 employees will continue to serve clients locally and nationally from 12 offices in California, Nevada,...