Q: If my company's accountant was committing fraud, does that open me up to being charged as well since I'm the owner (even
if I didn't know about it)?
A: It depends on the specific circumstances. Although you are unlikely to be liable for fraud if you did not know the representations/statements were false, you may be liable for negligence if you failed to exercise reasonable care to ascertain the truth of the representations/statements. Simply put, you cannot turn a blind eye to fraud if it is occurring right under your nose. If you know your employee committed fraud, I would recommend addressing the issues immediately and attempting to make it right.
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