Our Firm
We are committed to treating your business like it is our own.
This commitment has resulted in principles which have become the foundation of our firm.

Business Principles
Personalized Service
We take a hands-on approach to your business and assist your personnel in understanding the services we provide. In many cases some services can be performed internally thereby reducing your costs and providing you with timely information.
Proactive Communication
We bring planning strategies and business ideas to your attention instead of waiting for you to call us.
Maximum Profits
We look behind the numbers for opportunities for you to maximize your profits. Cost savings, operational efficiencies and tax savings are critical elements to your profitability.
Increased Ownership Value
You spend a lifetime creating value in your business. Our hands-on approach to your business will help you keep as much of your wealth as possible.
Relationships & Affiliations
Over the years we have built relationships with attorneys, banks, insurance agencies and investment advisors in order to provide our clients with valuable contacts.
We are licensed to practice by the Accountancy Board of the State of Ohio and, as a result, adhere to professional standards, quality review procedures and continuing education requirements.
In addition we hold active memberships in the following professional organizations:
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Ohio Society of Certified Public Accountants
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American Institute of Certified Public Accountants

History
Payne & Company CPAs, LLC was officially formed on January 1, 1996; however, founder and owner, S. Kevin Payne, has been a practicing Certified Public Accountant as a partner or an owner of accounting firms since 1985.
Originally located on Indianola Avenue, in May of 2007, we moved to our current location on Sawmill Road just south of Bethel Road.


Kevin Payne, CPA
Kevin, owner of the firm, has been licensed as a Certified Public Accountant since 1985, when he began practicing public accounting.
Prior to this, he spent seven years as an accounting supervisor and financial analyst in private industry.
He received a Bachelor of Business Administration with an Accounting major from Bowling Green State University, and currently holds memberships in the Ohio Society of Certified Public Accountants and the American Institute of Certified Public Accountants.
Kevin and his wife, Kathy, live in Hilliard where they raised four children, and now enjoy spending time with their grandchildren.
Kent has been licensed as a Certified Public Accountant since 2008 and joined Payne and Company as a Senior Accountant in September 2009.
Prior to joining our Firm, he spent three years with GBQ Partners as a Senior in the Assurance department. While at GBQ, he worked on audits of companies in various industries, including not for profit, manufacturing and service.
Kent received his Bachelor of Business Administration with a Major in Accounting from Ohio University, and currently holds memberships in the Ohio Society of Certified Public Accountants and the American Institute of Certified Public Accountants.
Kent and his wife, Liz, live in Hilliard, with their two children.
Kent Payne, CPA
Our Staff
Wade Bright
Wade has been an accountant with Payne & Company since September 1998.
Wade received a degree in Finance from The Ohio State University and was employed as an accountant in private industry before joining the firm.
His responsibilities include assisting clients with the closing of their books and preparation of tax returns.
Wade and his wife, Debbie, live in Powell with their son.

Cheri Garapic, CPA
Cheri has been licensed as a Certified Public Accountant since 1990 and has been employed with Payne and Company since January 1988.
Prior to joining Payne & Company Cheri worked in private industry and for a public accounting firm in southern Ohio. She received a Bachelor of Science Degree in Business Administration with a major in Accounting from Fairmont State University in West Virginia.
Cheri is the Accounting and Auditing Manager, and her responsibilities include direct client management and supervision of all accounting and auditing engagements. She is also member of the Ohio Society of Certified Public Accountants and the American Institute of Certified Public Accountants.
Cheri lives in Columbus and enjoys attending the variety of sporting events available in Ohio.

Thomas D. Karn, CPA
Tom has been licensed as a Certified Public Accountant since 2010 and joined Payne and Company as a Senior Accountant in September 2018.
Prior to joining our Firm, he spent over ten years working for both local and regional CPA firms in Columbus, Ohio. Tom is mainly focused on tax compliance and planning for both individuals and businesses. He has experience working on complex individual, various business entity, and not for profit tax returns.
Tom received his Bachelor of Science in Communication from Ohio University and Bachelor of Science in Accounting from Franklin University, and currently holds memberships in the Ohio Society of Certified Public Accountants and the American Institute of Certified Public Accountants.
Tom and his wife, Lora, live in Westerville, and have five children. Outside the office, he and family enjoy recreational and travel ice hockey, live music, and having an overall good time!
