NEW BUSINESS: NEW ACCOUNTING FIRM

Certified public accountants Melvin H. Schmidt and Susan K. Frey have formed an accounting partnership, Schmidt & Frey LLC, which has opened at 1930 Independence in Cape Girardeau.

Frey, the managing partner, attended Southeast Missouri State University, and is a graduate of Texas A&M University.

She is experienced in the area of tax and auditing, and specializes in estates and trusts.

Schmidt, a graduate of Southeast Missouri State University, has been operated a private accounting business and has more than 30 years experience in public accounting and private industry.

Also in the firm is Lawrence M. Diebold, formerly manager for Schmidt's company. Diebold will continue as manager of the new firm. He has more than 30 years experience in public accounting and private industry.