Mergers and Acquisitions (M&A) refer to strategic business transactions where companies combine (merger) or one takes over another (acquisition) to achieve growth, expand markets, gain technology, or strengthen financial positions. A merger occurs when two companies join to form a single new entity, while an acquisition happens when one company purchases and controls another. For WPA, M&A plays a crucial role in helping businesses scale strategically by offering valuation, deal structuring, regulatory support, and post-merger integration—ensuring smooth execution and long-term value creation for all stakeholders.