Habif Arogeti and Wynne LLP (also known as HA&W) is the largest accountancy firm in Georgia and one of the 100 biggest accounting firms in the United States. Isaac Habif and Jimmy Arogeti created the firm in 1952, later joined by Merrill Wynne. The company specializes in asset management, employee benefits, financial staffing, international tax planning, litigation support, and mergers and acquisitions consulting in industries such as health care, insurance, manufacturing, real estate, retail, and technology. In 2012, it posted revenues of $58 million and employed nearly 300 people.