Harden, Cummins, Moss and Miller, L.L.C., Certified Public Accountants, was founded in the fall of 1947 by Ted J. Frick. Mr. Frick came from Kansas City to begin the one-man operation called Ted J. Frick, C.P.A., in the firms present location on the southeast corner of the square in the Citizens Bank & Trust building, Chillicothe, Missouri.

When Frick opened his office, he hired William G. Cummins to manage another office in Maryville, Missouri. Cummins was later admitted as a partner and the name was changed to Ted J. Frick and Company.

In the early 1950s, Kenneth E. Harden, a Kansas City CPA and attorney, purchased an interest in the firm. During this time, Walter T. Miller and Bob R. Moss joined the firm as employees and were admitted to the partnership after obtaining their CPA licenses.

In the mid-fifties, Frick left the firm. The name was subsequently changed to Harden, Cummins, Moss and Miller, L.L.C.

The firm has grown in the seventy plus years from a one-man office to nine members and twenty-four employees in three offices which are located in Chillicothe, Kirksville and Maryville, Missouri. The current members are Michael F. Turner, Glenda L. Noble (member of the Intuit Professional Advisor's Program), Judy J. Martin, Daryl R. Weidner (November, 1985, Silver Medalist, CPA Exam in the State of Missouri; winner of the national Elijah Watt Sells Award, American Institute of Certified Public Accountants), Susan L. Reed, Linette M. Page, Jennifer A. Lovell, Clint B. Williams and Loren D. Billington.