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Left to right: Mike Dreyer, Susan Dreyer, Jennifer Kursinsky, Brent Shaw and Timothy Franzel. (Courtesy photo) Two accounting firms in Sandusky have announced they will combine services in the new year. Shaw, Franzel & Kursinsky, PLLC (SFK, PLLC) and Dreyer & Dreyer CPAs, LLC will join their services effective Jan. 1 under the management of