Our Beginning Hammerman, Graf, Hughes & Co., Inc. was formed in 1977 by Ben Hammerman, Richard Graf and Dennis Hughes.  Today there are five shareholders.  The firm specializes in accounting and auditing services, personal and business tax planning and consulting, and other business and nonprofit sector services.

Richard P. Graf (Dick) Shareholder, CPA Richard P. Graf has thirty-four years of experience specializing in the areas of personal and corporate taxation including tax and estate planning.  Richard also specializes in succession planning, employee benefit planning and other human resource consulting, business valuation, litigation support and business consulting services.  Richard holds a Masters of Business Administration from the University of Dayton.   email:  rgraf@hghcpa.com   Dennis J. Hughes Shareholder, CPA Dennis J. Hughes has thirty-three years of experience specializing in accounting and auditing services and financial reporting.  Dennis also has an extensive practice in personal, partnership and corporate taxation.  Additional areas of expertise include support and valuation services.  Dennis holds a Masters of Business Administration from the University of Dayton. email:  dhughes@hghcpa.com   Thomas J. Mikos (Tom) Shareholder, CPA, CFP Thomas J. Mikos has twenty-six years of experience in the areas of auditing, financial analysis and planning management advisory services, and personal and business taxation.  Thomas is a Certified Financial Planner and holds a Masters in Business Administration from the University of Dayton. email:  tmikos@hghcpa.com   Andrew H. Scholes (Andy) Shareholder, CPA Andrew H. Scholes joined the firm in 2001.  Andrew previously served as a partner with Scholes & Scholes, CPAs.  Andrew provides a variety of tax and accounting services to a wide range of industries including manufacturing, contractors, real estate, retail, medical and individuals.  Andrew holds Bachelor of Arts degrees in both Accounting and Business Administration from Malone College. email:  andrewscholes@hghcpa.com   Donald E. Stewart (Don) Shareholder, CPA, CFP Donald E. Stewart has nineteen years of experience serving a diverse client base.  Areas of emphasis and interest include financial reporting of not-for-profit charities and labor unions, and financial reporting, tax compliance and financial planning services for businesses and individuals.  Donald holds a Bachelor of Arts degree in Accounting and Finance from Wright State University. email:  dstewart@hghcpa.com