Professionals & Consultants

Nicholas R. Odille, CPA, MBA

6603 Summit Drive Canfield, OH 44406
(330) 758-8613 Fax: (330) 758-0357

Nicholas R. Odille, CPA, MBA

Principal | Youngstown, Ohio

Nick is a Principal in the Youngstown, Ohio office of HBK CPAs & Consultants. He is also Director of the firm's Cannabis Solutions Group in the northern tier of the firm's service region. He began his public accounting career in 2004 at HBK.

Nick has much experience working with closely-held companies and their owners. He provides tax and assurance services to clients involved in the Cannabis, transportation, and construction industries. Nick is relentless in promoting HBK and he works hard to help clients make informed decisions. He is a member of the HBK Transportation & Logistic Niche and the HBK Construction Solutions Group.

Nick has been extensively involved in all aspects of HBK’s Cannabis Solutions Group since its inception and has attended various national and regional conferences and seminars on the industry. His clients include cultivators, processors, retailers, supporting and vertically integrated operations, ranging from single to multi-facility operations. In addition to, he has provided assurance, tax, accounting, due diligence and consulting services encompassing the feasibility, structuring, application, startup phases for clients in the US, Canada and European markets.

Among his credits:

  • Understanding of “care-giver” and licensing requirements for the State of Michigan from compliance and administrative standpoints, and engaged in prospect meetings with Michigan-based “care-givers” on the grandfather clause and their responsibilities for future licensing
  • Understanding of the State of New Jersey licensing requirements from compliance and administrative standpoints
  • Structuring agreed-upon procedures engagements for licensing requirements of the State of Michigan, which have been used successfully in the licensing process
  • Structuring of agreed-upon procedures engagements for licensing requirements for Canadian citizens in the State of Michigan, which have been used successfully in the licensing process
  • Review and analysis of corporate structures common in the industry to maximize efficiency and minimize administrative and regulatory issues
  • Review and analysis of licensing and intellectual property agreements for genetics-based cannabis businesses developing and marketing new plant strains
  • Consultation with oil pen cartridge manufacturers to refer supply chain agreements to legal counsel with industry knowledge and review tax implications and application of 280E to businesses indirectly supporting the cannabis industry


  • Masters degree in Business Administration, Youngstown State University
  • B.S. degree in Business Administration, Major: Accounting, Youngstown State University

Professional/Civic Associations

  • The Ohio Society of Certified Public Accountants (OSCPA)
  • The American Institute of Certified Public Accountants (AICPA)
  • Member, Past President, Past Board Member, The Rotary Club of Warren, Ohio
  • Past Board Member, Access Health Mahoning Valley
  • Trustee, Treasurer, The Oakwood Cemetery Association
  • Member, The Builders Association of Eastern Ohio and Western Pennsylvania
  • Member, Youngstown State University Penguin Club
  • Treasurer, Trumbull Country Club
  • Past Board Member, National Packard Museum