P237 ORACLE 237 Wed25 Jul ITV 2305:26   A£COUNTANTS TO MERGE  Two big firms of accounranrs, Touche Ross and Mann Judd, are to merge. They will creatf an organisarion wirh 148 partners and 2,400 staff in tde UK. Mann Judd, whose clients include Lonrho and rhe Nationwide Building Society, will drop its name. A statfment said the firms had got togerher to obtain more strengrh in depth6 dhe new group will be one of rhe top sex accountancy firms in Britain, witd the rest a long way behind.