NEW YORK (AP) _ Peat Marwick International said today it agreed to merge with Klynveld Main Goerdeler to create what would be the world's largest accounting firm.

The principal affiliate of New York-based Peat Marwick is Peat, Marwick, Mitchell & Co., currently the second-biggest U.S. accounting firm.

The U.S. affiliate of Netherlands-based Klynveld Main Goerdeler is KMG Main Hurdman, which ranks ninth in annual revenue among U.S. accounting firms.

The two groups said their combination would create a worldwide accounting firm with 58,000 employees and annual revenue of about $2.7 billion.

That would eclipse Chicago-based Arthur Andersen & Co. as the biggest in U.S. and international revenues, which total about $1.6 billion.

Peak Marwick International has affiliates in 90 countries and Klynveld Main Goerdeler has a presence in 73 countries. Those affiliates generally are partnerships, and their partners must approve the details of the merger agreement in each of the nations where the two worldwide umbrella organizations are represented.

However, the firms said they agreed to call the combined international group Klynveld Peat Marwick Goerdeler.

In addition, their U.S. affiliates have agreed to name their new entity Peat Marwick Main & Co., and the firm's chairman would be Larry D. Horner, who is chairman of Peat Marwick Mitchell. The firm's executive vice chairman would be John A. Thompson, currently chairman of KMG Main Hurdman.

Peat Marwick and Klynveld Main Goerdeler initially held merger talks a year ago, but the negotiations were scuttled because an agreement could not be reached on how to structure the combined firm.

Last month, however, the firms disclosed that they were again holding informal merger talks.