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Harden, Cummins, Moss & Miller, LLC P.O. Box 7508 Kirksville, MO 63501 Phone: 660-665-3747 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.