About Frank

Frank J. Miceli is a partner in the Firm’s Hartford, Connecticut office. He is the leader of assurance for Marcum’s national Healthcare Services Group, the leader of the New England Healthcare Services Group, and a senior member of Marcum’s Nonprofit & Social Sector Group. His clients include hospitals, nursing homes and senior living communities, home health and hospice agencies, community health centers, organizations serving the developmentally disabled, behavioral healthcare organizations, trade associations, foundations, and others within the not-for-profit and healthcare industries.

Frank has devoted his entire career to servicing the healthcare and not-for-profit industries in the northeast and throughout the country. In addition to providing audit and assurance services, his breadth of experience affords him the ability to assist clients in a multitude of operational matters, including budgeting, accounting information systems, financial reimbursement, internal controls, and compliance matters.

He is a frequent speaker and has presented on various accounting and regulatory issues including annual accounting and auditing technical updates and reimbursement matters. Frank volunteers a significant amount of time on a variety of boards of directors and committees serving the healthcare and not-for-profit industries. In addition, he actively maintains his status as a Fellow of the Healthcare Financial Management Association (HFMA) – a recognized marker of leadership and professionalism.

Professional & Civic Affiliations

  • American College of Health Care Administrators
  • American Institute of Certified Public Accountants (AICPA)
  • Association for Long-Term Care Financial Managers, Board of Directors and Member
  • Connecticut Society of Certified Public Accountants (CTCPA)
  • Connecticut Association for Healthcare at Home
  • Healthcare Financial Management Association (HFMA), Connecticut Chapter, Board of Directors, Treasurer, Fellow, Past President and Member
  • LeadingAge
  • Town of Barkhamsted Board of Finance
  • Reimbursement Counsel to CAHCF

Practice Focus

Assurance Services
Employee Benefit Plan Audits
Financial Statements & Reporting
Healthcare Finance
Internal Controls
Audits of Not-for-Profit Organizations
Single Audits and Grant Compliance Third Party Reimbursements

Industry Focus

Nursing Homes
Assisted Living
Home Health and Hospice
Community Health Centers
Behavioral Healthcare Organizations
Substance Abuse Programs
Programs for the Developmentally Disabled
Residential Care Programs
Trade Associations
Educational Institutions
Employee Benefit Plans
Other Not-for Profit Organizations
Employee Benefit Plans


Master of Business Administration,
Central Connecticut State University

Bachelor of Science, Accounting,
Central Connecticut State University