OPINION — AG — **** PUBLIC ACCOUNTANCY — REQUIREMENTS — EMPLOYEE — PRINCIPAL **** TITLE 59 Ohio St. 1968 Supp., 15.21 [59-15.21], CONCERNING PUBLIC ACCOUNTANTS IS TO BE READ AS WRITTEN, AND THE DISTINCTION BETWEEN "EMPLOYEE" AND "PRINCIPAL" MADE IN SUBSECTION (3) OF SECTION 16 IS NOT BE READ INTO SUBSECTION (1) REID ROBISON