Our Staff Our history is built on a tradition of service, technical expertise, and innovative thinking to meet the needs of a rapidly changing world. The experience and academic credentials of our partners and staff provide you with the expertise of larger firms, while our commitment to superior customer service offers a personal, one-on-one approach. FIRM OWNERS KRISTINE C. KOESTER Since her graduation from the State University of New York at Binghamton (B.S., 1984), K. C. has become a certified public accountant, licensed to practice in both New York and Ohio. Although she has years of experience in all aspects of accounting and tax practice, she has become the Firm's specialist in computer assistance, payroll processing, and audit, compilation and review services. CHARLES DISALVO After accumulating experience in auditing, retirement plans, and income taxes, Charlie has become a corporate, partnership and individual tax specialist. After graduating from Cleveland State University (B.B.S. 1989), Charlie earned his CPA certificate and began working with business owners to help them achieve their goals. JOSEPH N. FRIED After receiving his MBA from Case Western Reserve University in 1979, Joe earned his CPA certificate and served as a Senior Tax Accountant with Ernst & Young (E&Y). In 1983 Joe left E&Y to establish a small business accounting practice - the entity which ultimately became Koester, DiSalvo and Fried in 2000. Joe is authorized by the Ohio Society of CPAs to conduct reviews of the quality control systems of other CPA firms, for the purpose of promoting higher and more uniform accounting practice standards.