By Caitlin Cook Local accounting firm Arnett Foster Toothman has merged with Pennsylvania-based Carbis Walker. The new firm, Arnett Carbis Toothman, will have offices in West Virginia, Pennsylvania and Ohio. "There's enormous opportunity with this," said Steve Robey, chief operating office for the new firm. "We have more bright minds to deal with increasing complex business issues." While Robey hails from Arnett Foster Toothman, he said the new company won't have a specific geographic headquarters - just shared responsibilities with an industry focus.