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Dennis N. Frank, CPA is a founder & principal in the firm of Frank, Hirsch, Subelsky & Freedman, P.C.  Mr. Frank graduated from Wayne State University in 1962 with a Bachelor of Science in Business Administration with a major in accounting.  He became a Certified Public Accountant in 1965.  His experience includes forty four years as a partner in local CPA firms and three years as a partner in a national CPA firm.

Mr. Frank has extensive experience in accounting, tax and consulting providing audit, review and compilation services to clients based on internal needs, financing agreements and government regulations. His practice is comprised of corporations, LLC’s, partnerships, individuals, trusts, estates, employee benefit plans, private foundations and non-profit organizations.  He serves clients in residential and commercial real estate, wholesale distribution, retail, manufacturing, legal services, health care services and other services.

Mr. Frank has held major leadership positions in numerous community and religious organizations and currently serves on the boards of several organizations.  He is a member of the American Institute of Certified Public Accountants, the Michigan Association of Certified Public Accountants and the Accountant’s Guild.

Daniel Hirsch, CPA is a founder & principal of the firm.  Mr. Hirsch graduated from Michigan State University in 1977 with a Bachelor of Science in Business Administration with a major in marketing.  Mr. Hirsch completed his post graduate studies at Walsh College in 1981. He became a Certified Public Accountant in 1982.

Mr. Hirsch has extensive experience in accounting, tax and advisory matters providing audit, review and compilation services. His practice is comprised of servicing corporations, LLC’s, partnerships, individuals, trusts, estates and employee benefit plans. He serves clients in residential and commercial real estate; wholesale distribution, manufacturing; retail; health care, legal and other professions. 

Mr. Hirsch is a member of the American Institute of Certified Public Accountants, the Michigan Association of Certified Public Accountants and the Accountant’s Guild.

Steven Subelsky, CPA/PFS is a founder & principal of the firm.  Mr. Subelsky graduated from Wayne State University in 1976 with a Bachelor of Science in Business Administration with an accounting major.  He became a Certified Public Accountant in 1979.

Mr. Subelsky has a strong business and tax background.  His practice services businesses, Corporations, LLC’s, partnerships, individuals, non-operating private foundations, trusts and estates. Representative clients include rental real estate; residential and commercial builders; manufacturing; retail; medical, legal and other professions; franchisees and franchisors. 

Mr. Subelsky is a member of the American Institute of Certified Public Accountants and the Michigan Association of Certified Public Accountants.

Jeffrey H. Goodstein, CPA is a shareholder in the firm of Frank, Hirsch, Subelsky & Freedman, P.C. Mr. Goodstein graduated from Wayne State University with a Bachelor of Arts in Business Administration, majoring in accounting.  He spent several years assisting in the growth of a Music & Entertainment business before becoming a Certified Public Accountant in 2002.  His experience includes several years at a Mid-Sized CPA firm and over a decade working as the Chief Financial Officer of an Audio Retailer & Distributor.

Mr. Goodstein has years of experience in accounting, tax, business strategy and management advisory services, providing services to clients in a variety of industries, including retail, wholesale distribution, manufacturing, real estate, and restaurant/bar/entertainment businesses.  His experience also includes multi-state sales and income tax reporting, as well as compilation, review and audit services.

Mr. Goodstein has volunteered and organized task teams with several non-profit organizations throughout the years.  He is a member of the American Institute of Certified Public Accountants and the Michigan Association of Certified Public Accountants.

Mr. Goodstein is also an avid music listener, skier, and runner who has completed several marathons. 

Ryan A. Hirsch, CPA brings a wealth of public accounting experience to the firm. Ryan’s career began in 2004 in Chicago providing audit, tax, and consulting services to a wide variety of business industries. Through practical approaches, Ryan helped his client’s structure and plan in ways that maximize their tax-saving opportunities and contribute to their success.

In 2012, Ryan moved back to his hometown in Southeast Michigan and joined Plante Moran where he spent the next 10 years of his career. During this time, Ryan focused primarily on real estate and construction clients. Additional industries of focus were service, manufacturing, healthcare and private equity. Clients appreciate Ryan’s personal touch balanced with his deep technical knowledge of tax law. Ryan’s experience goes beyond the business, directly to the owners and their families.

Ryan and his wife, Lori, have three beautiful children, Sylvia, Isaac and Sam. Ryan enjoys spending time with his family and traveling. Outside of work, Ryan enjoys traveling, cooking, spinning and is not quite an expert skier. Ryan is a member of the MICPA and received both a B.S. and M.S. in accounting from Eastern Michigan University.

With over 40 years of experience, John Rofel, CPA joined Frank, Hirsch, Subelsky & Freedman, P.C. in 2021. Mr. Rofel graduated from Michigan State University in 1976 with a Bachelor of Science in Personnel. He continued his education at Walsh college and passed the CPA exam in 1982. 

Mr. Rofel has been servicing small and medium size businesses in the Detroit metropolitan and surrounding area communities. He has represented clients with both Federal and State taxing authorities. His practice includes clients in real estate, finance, non-profit, retail, and professional services. Mr. Rofel has extensive experience with the preparation of compilation and review engagements as well as tax preparation for his clients. 

Mr. Rofel is a member of both the American Institute of Certified Public Accounts and Michigan Association of Certified Public Accountants. He is involved in several community organizations, being elected to B’nai B’rith International as their Senior Vice President in 2006 and currently sits on their Board of Governors.

Ezra L. Cutler, CPA is a 1961 graduate of Walsh Institute. Mr. Cutler is a Certified Public Accountant in the State of Michigan, and has always practiced in the public accounting profession. 

With a heavy emphasis on income taxes, real estate rental property, professional services and retail operations. 

He is a member of the American Institute of Certified Public Accountants, the Michigan Association of Certified Public Accountants, and the Accountants Unit of B’nai B’rith.

Paul M. Nagurka, CPA is a Principal in the firm of Frank, Hirsch, Subelsky & Freedman, P.C.  Mr. Nagurka graduated from Lawrence Institute of Technology in 1975 with a Bachelor of Science in Business Administration with a major in accounting.  He became a Certified Public Accountant in 1978.  His experience includes over thirty years in public accounting including seven years as a manager with Grant Thornton.  In addition, Paul’s experience includes seven years as a Chief Financial Officer in private industry.

Mr. Nagurka has experience in accounting, tax and consulting services.  He provides audit, review and compilation services to clients in manufacturing, wholesale distribution, residential and commercial real estate, retail, legal services, health care services and schools. His practice is comprised of corporations, LLC’s, partnerships, individuals, trusts, estates, employee benefit plans, private foundations and non-profit organizations. 

Mr. Nagurka has held treasury functions in numerous community and religious organizations and currently serves on the board of one non-profit organization.  He is a former adjunct instructor at Oakland Community College.  And he is a member of the American Institute of Certified Public Accountants, the Michigan Association of Certified Public Accountants and the Accountant’s Guild.  Mr. Nagurka also serves on the Michigan CPA Committee for Program Curriculum.

Lori A. Dixon, CPA is a Manager at the firm.  Ms. Dixon graduated from Walsh College in 1993 with a Bachelor of Accountancy degree.  She became a Certified Public Accountant in 1999. 

Ms. Dixon has experience in accounting, tax and payroll matters and is a QuickBooks Pro Advisor providing consulting and training services.  She provides audit, review and compilation services to clients in a variety of industries, including manufacturing, wholesale distribution, retail, health care, legal and other professions.  Her background includes servicing corporations, LLCs, partnerships, individuals and employee benefit plans.  

Ms. Dixon is a member of the American Institute of Certified Public Accountants and the Michigan Association of Certified Public Accountants.

Carol L. Wojcik, CPA is a Manager in the firm of Frank, Hirsch, Subelsky & Freedman, P.C.  Mrs. Wojcik graduated from Lawrence Institute of Technology in 1984 with a Bachelor of Science in Business Administration with a major in accounting and finance.  She became a Certified Public Accountant in 1988.  Her experience includes over twenty- seven years in public accounting. In addition, Carol’s experience includes two years as an accountant in private industry and four years in health care.

Mrs. Wojcik has experience in accounting, tax and consulting services providing audit, review and compilation services to clients in manufacturing, wholesale distribution, residential and commercial real estate, retail, legal services and health care services. Her clients consist of corporations, LLC’s, partnerships, individuals, trusts, estates, employee benefit plans, private foundations and non-profit organizations. 

Mrs. Wojcik has held treasury functions in community and religious organizations.  She is a member of the American Institute of Certified Public Accountants, the Michigan Association of Certified Public Accountants and the Accountant’s Guild.

Mike LaFrance, CPA plays a key role in the firm’s client service operations, contributing to a wide range of engagements with a focus on accuracy, efficiency, and clear communication. His work supports the firm’s tax and financial reporting processes, ensuring clients receive dependable and well‑structured deliverables.

He began his career in private accounting in 2019 within the professional services sector, gaining experience in both healthcare and background screening. Since moving into public accounting in 2022, Mike has worked across tax and audit, steadily expanding his technical expertise and taking on increasing responsibility in client-facing and project-driven work.

Mike graduated from Oakland University with a bachelor’s degree in finance and later earned his master’s degree in accounting from National University. He is an active member of both the MICPA and AICPA. Outside of work, he and his wife, Caroline, enjoy golfing and staying active with their dog.

Peter Crane, CPA is a tax and public accounting professional with over eight years of experience providing tax compliance, planning, and advisory services to individuals and closely held businesses. He brings a thoughtful, detail-oriented approach to helping clients navigate complex tax matters while remaining focused on practical, real-world solutions.

Peter earned his Bachelor’s degree in Finance from Michigan State University and is a Certified Public Accountant (CPA). His background in public accounting has allowed him to work across a range of tax issues, with an emphasis on accuracy, regulatory compliance, and proactive planning.

In addition to his professional responsibilities, Peter is actively involved in the community. He currently serves on the Audit Committee for St. Sarkis Church and volunteers as a youth basketball coach for St. John Armenian Church, reflecting his commitment to service and leadership beyond the workplace.

Outside of the office, Peter enjoys playing golf and basketball, and values teamwork, discipline, and continuous improvement—principles he brings to both his professional and personal life.

Catherine M. Nelson is a Staff Accountant at Frank, Hirsch, Subelsky & Freedman P.C.  Catherine graduated from Walsh College with a Bachelor of Accountancy degree in 2023. She is currently working to obtain her Certified Public Accountant license.

Ms. Nelson has experience with tax return preparation for various types of entities, including partnerships, corporations, limited liability companies, and trusts. She also has experience with individual tax returns. In addition, Catherine assists clients with Michigan Personal Property Tax filings, periodic bookkeeping, and workers compensation audits. She is also familiar with tax and accounting software, including QuickBooks Online.

Catherine is a member of the Michigan Association of Certified Public Accountants. When not working, she enjoys trying new restaurants and attending live music events.