Michigan CPA firms Frank & Freedman and Hirsch, Subelsky & Associates have merged to form Frank, Hirsch, Subelsky & Freedman.

The four partners in the two firms, Dennis Frank, Daniel Hirsch, Steven Subelsky and Stanley Freedman, decided to merge to raise the level of service they provide and to meet the changing accounting, tax and consulting needs of their clients. “It’s more of a joining of forces to increase our marketability and get higher-tier clientele,” said Subelsky. All four partners are equity owners in the combined firm, and there is no managing partner.

The combined firm includes nine CPAs and three administrative staff. Everybody will be retained in the firm. Financial details of the transaction were not disclosed.

The combined firm will mainly serve small and midsized businesses and individuals. In addition to accounting, auditing, tax and business consulting services, the firm will also advise clients on fiduciary accounting, business software evaluations, employee benefit plan audits and other consultancy types of services.

The two firms have moved to a new, larger office space in Farmington Hills, Mich. “Both firms were in separate spaces, and both of us had expiring leases,” said Subelsky. “We knew one another, and we decided to combine our practices to market ourselves to clients who might want a slightly larger local firm, so we got a larger space to house the combined practices.”

The firm physically moved into the new offices in mid-December, and the merger legally took effect on January 1. The firm waited until this week to formally announce the merger after the dust settled from the move, the computer technology was completely set up, and all the clients were notified. “Accountants always deal with things after the fact,” said Subelsky.