Accountancy Bd. of Ohio v. Hattenbach

Brown, Presiding Judge.

{¶ 1} The Accountancy Board of Ohio, appellant, appeals from a judgment of the Franklin County Court of Common Pleas, in which the court reversed the board’s order finding that Edward R. Hattenbach, appellee, had engaged in conduct discreditable to the public accounting profession.

{¶ 2} Appellee has been a certified public accountant (“CPA”) since 1989 and operates his own accounting business. In 1994, he began a business relationship with Stan Sikorski, who is not a CPA. Although appellee maintains that he did not intend for Sikorski to be his employee, Sikorski was…