We are a full-service Certified Public Accounting firm licensed in the state of Ohio.
Patrick J. Friel, Founder and Managing Member, CPA
Mr. Friel has been in public accounting since 1965 and established this firm in 1995. He specializes in closely held businesses, personal and estate planning. Mr. Friel leverages tax strategies to promote business and personal tax planning to help his clients achieve their goals. Pat graduated from John Carroll University in 1964 with a degree in Accounting. Mr. Friel is a member of the Ohio Society of Certified Public Accountants, as well as, the American Institute of Certified Public Accountants.
Linda B. Friel, Accountant, Accounting/Manager
Mrs. Friel attended Kent State University and has been in public accounting since 1981. Linda is an accounting manager who has been with the firm since it’s inception in 1995. Mrs. Friel established the firm’s computer consulting services, which is designed to bridge the gap between computer software, accounting needs and client needs. The primary focus of this service is to aide clients in understanding their computer programs and how to produce meaningful reports from their software.
Brian D. Merlini, Accountant, MBA
Mr. Merlini joined Friel & Associates in 2005 and has been practicing accounting since 1986. Brian has an extensive background in healthcare with both for-profit and non-profit organizations. Brian's last position was as CFO for Care Alliance. Mr. Merlini holds a Finance degree from Miami University and an MBA from Lake Erie College. He is a provisional member of the Ohio Society of Certified Public Accountants.
Lauren C. Heniz, Office Manager
Mrs. Heinz has worked for Friel & Associates since 2006. Lauren's expereince includes an extensive background in management and regulatory compliance within the real estate and the banking industry.
Harold V. Abraham, CPA, MBA
Mr. Abraham has worked in the manufacturing sector and public accounting since 1964. He has significant experience in tax compliance, cost and general accounting, financial analysis, budgeting and acquisitions/divestitures. Hal graduated from Ohio State University in 1964 with a degree in Finance. He received his MBA from Indiana University in 1967. Mr. Abraham is a member of the Ohio Society of Certified Public Accountants and the American Institute of Certified Public Accountants.
James M. Ebert, CPA, MBA
Mr. Ebert joined Friel & Associates in May, 2009, after spending seven years in the accounting industry. Jim’s experience includes inventory management and financial reporting in the manufacturing industry and regulatory reporting in the banking industry. Jim graduated summa cum laude with a degree in Finance from Kent State University in 2002 and received his MBA from Case Western Reserve University in 2005. Mr. Ebert is a member of the Ohio Society of Certified Public Accountants, as well as, the American Institute of Certified Public Accountants.
Accounting is our business. Caring about our clients is our practice.
