Michael S. Frey

P: 717.393.5696

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Lancaster Office
1869 Charter Ln., Ste. 301
Lancaster, PA 17601-5898
P: 717.393.5696
F: 717.393.5699

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Mike is an audit partner in the senior living audit practice and is located in the Lancaster office. He has over 24 years of experience in public accounting and has concentrated in ParenteBeard’s Senior Living Audit and Consulting practice for 20 years.

 Mike serves clients throughout the Mid-Atlantic region primarily in Pennsylvania and Maryland.  He is responsible for the audits of many senior living clients including continuing care retirement communities, skilled nursing and assisted living facilities and affordable housing projects.  He is also involved in additional services including advising clients on internal controls, operational consultation, feasibility studies and forecasts, Medicare and Medicaid cost reports, compliance audits under the Single Audit Act, and OMB Circular A-133.

Mike is a member of the American and Pennsylvania Institutes of Certified Public Accountants, the Maryland Association of CPA’s, LeadingAge (formerly AAHSA),  LeadingAge PA (formerly PANPHA), and the LifeSpan Network.

Mike serves his community through participation in the Mid-Atlantic Lifespan, and his leadership roles with the American Red Cross, Susquehanna Valley Chapter, Highland Presbyterian Church and various other non-profit entities.


  • Certified Public Accountant in Pennsylvania
  • Certified Public Accountant in Maryland
  • BS – Accounting, Millersville University

Professional Affiliations

  • American Institute of Certified Public Accountants
  • Pennsylvania Institute of Certified Public Accountants
  • Maryland Association of Certified Public Accountants
  • Pennsylvania Association of Non-Profit Homes and Services for the Aging
  • American Association of Homes and Services for the Aging
  • Healthcare Financial Management Association