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About Us

Koester, DiSalvo and Fried is a Cleveland-area public accounting firm owned by Kristine C. Koester, CPA ("K.C.") and Charles DiSalvo, CPA ("Charlie") and Joseph Fried, CPA. It is a firm with a commitment to providing effective, efficient, and personalized services in all areas of accounting, auditing and taxation.

Over a period of several years the Firm has serviced clients involved in a variety of industries and endeavors. These clients have included:

  • Professional practices, including physicians, dentists, and attorneys.
  • Not-forprofit organizations, including those exempt under IRC Sections 501(c)(3), 501(c)(4), and 501(c)(5).
  • Retailers, including supermarkets, furniture stores, dry cleaners, gift shops, auto service stations, and restaurants.
  • Manufacturers, builders, and contractors of various sizes and types.
  • Commercial office building owners and managers.      
  • Mortgage companies, including those approved for initiating HUD-guaranteed loans.
  • Executives of Cleveland-area corporations.

Koester, DiSalvo and Fried's services include:

  • Certified audit of financial statements under Auditing Standards Generally Accepted in the United States and Generally Accepted Governmental Auditing Standards.
  • Compilation and review of financial statements.
  • Corporation organization and reorganization planning.- Corporation, partnership, and individual tax strategy and tax preparation.
  • Payroll and sales tax preparation and processing.- Assistance with the implementation of bookkeeping systems, including a variety of computerized systems.

Koester, DiSalvo and Fried is a public accounting firm with the experience and philosophy that its clients need and appreciate. After learning more about Koester, DiSalvo and Fried, it is hoped that you will become one of those satisfied clients.

Our Team


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.


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.


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.