Kelly v. Accountancy Bd. of Ohio

Peggy Bryant, Presiding Judge.

Appellant, Accountancy Board of Ohio (“board”), appeals from a judgment of the Franklin County Court of Common Pleas overturning the board’s administrative order suspending appellee, David A. Kelly, from the practice of accountancy for one year.

Kelly was employed as a certified public accountant by the accounting firm Arthur Young & Co. (“the firm”). 1 In the fall of 1986, Kelly participated in the audit of one of the firm’s clients, and determined during the course of the audit that the client had committed tax fraud.

In 1987, the firm fired Kelly. The firm…