<P>Business partners absolutely can be charged with embezzlement. Embezzlement is simply a form of theft, but one perpetrated by someone who had a relationship of trust to the company. A business owner clearly applies as a person "in a relationship of trust." The use of business accounts to pay personal expenses is a common form of embezzlement. Before you fly into a rage (even if deservedly so), consult an attorney who is familiar with this area for help in the proper way to gather evidence. A false accusation can cost you even more money in a lawsuit and possibly incur defamation charges.</P>