Sandusky, Ohio Office
422 West Market Street
Sandusky, OH 44870
FAX: 419-625-7120


Norwalk, Ohio Office
257 Benedict Avenue, Building D
Norwalk, OH 44857
FAX: 419-663-3637



Monday–Friday: 8 am – 5 pm
Fridays from May 1 through
Labor Day we close at noon.

Fridays from September 11 through October 31 we close at 3 pm



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CPAs Net

Important announcement to our clients regarding the COVID-19 crisis 

March 23, 2020
Payne, Nickles & Company

As we reach the next stage of the COVID-19 crisis, our main concern is for the health and safety of our staff and their families. As you all know, the Governor has put the State of Ohio in a "stay at home" status. Even though we are considered an "essential" industry, we need to be a part of the social responsibility of avoiding contact with others. With health and safety as our driving force, we have decided to implement the following:

All employees will be required to work from home beginning tomorrow until April 6th (at which point we will reevaluate). Employees will have access to email and voice mail. Please leave messages and a number to return your call. We will be working and returning calls and emails on a regular basis.
Both offices will be closed to the outside public, so we are encouraging clients to get us information electronically (must use share file) or use the drop box outside of both offices.
There will be an administrative staff on site in both offices, Monday through Friday, for phone calls and to handle additional information you may need to drop off.
Deliveries will be done electronically or by mail. If you need to make other arrangements, please call the office.
We recognize that this is an extremely stressful time for everyone and businesses need to reach their professional advisors more than ever. We welcome your calls and questions. Additional contact information for the owners is as follows:
Michael Miller - 419-656-0015
Dennis Camp – 419-681-0113
David Brink – 419-366-6804
Jeffrey Rosengarten – 419-307-3323
Kevin Kieffer – 419-357-2687
Thank you for your patience in this extremely difficult time!
Stay healthy and safe!.

419-625-4942             419-668-2552
Sandusky                             Norwalk