It is the Order of the Board, that the dates listed on the certificate of completions submitted by the licensee be considered to be the dates of attendance and/or completion of the CPE as required by board rule and law.

Mr. Ashland’s CPE hours will be reported based on the dates shown on the certificates of completion. In accordance with board policy, Mr. Ashland’s hours will be adjusted to meet the minimum requirements of the year 2019 to 2021 renewal periods. Due to the violations of law, as listed in the Conclusions of Law, Mr. Ashland is Ordered to attend an additional 20 hours of CPE within the next 90 days; four (4) hours of the 20 CPE hours must be on the topic of Ethics and the Professional Code of Conduct. These 20 hours of CPE are in addition to any requirements for the current and upcoming years and should not be reported on the annual renewal form.

The Board will conduct audits of Mr. Ashland’s CPE credits for the next three (3) years. No extensions will be given to Mr. Ashland for completing his annual CPE for the next three (3) years. The Board has further Ordered an administrative fine of $1,000.00 to Mr. Ashland as well as requiring payment of administrative costs of the contested hearing, as allowed by law.

The Board of Accountancy entered an order on May 5, 2021. In that order among, other things, Ashland was ordered to pay $1,000 plus costs associated with the hearing. At that time no due date was set. It is now therefore ORDERED that the previously ordered $1000 administrative fine and payment of costs for the administrative hearing shall be due no later than June 30, 2021. It is further ORDERED that Ashland’s non-compliance with this order shall result in the immediate suspension of his license, with the suspension remaining in effect until the order has been complied with.

Bell will have 0.5 hours of CPE rolled back from the period ending June 30, 2018, into the period ending June 30, 2017 to satisfy the 120 CPE hour requirement for the three-year renewal period ending June 30, 2017. A CPE extension will be placed on his filed for period ending June 30, 2017;

Bell will have 0.5 hours of CPE rolled back from the period ending June 30, 2019, into the period ending June 30, 2018 to satisfy the 120 CPE hour requirement for the three-year renewal period ending June 30, 2018. A CPE extension will be placed on his filed for period ending June 30, 2018;

Bell shall submit proof of completion for all claimed CPE courses taken for the next three renewal periods;

Bell will not be eligible for an extension to complete CPE for the next three renewal periods;

Bell shall pay an administrative fee in the amount of $250. The administrative fee must be paid within 30 days of the agreement being signed by the Chair.

1. Licensee agrees, in lieu of further contesting this matter, that their license shall be suspended for 90 days which shall be held in abeyance pending his compliance with the following conditions:
1. Licensee shall have 6.5 CPE hours rolled back from period ending June 30, 2023, to period ending June 30, 2022, effective the date of this Consent Agreement. Licensee shall only receive credit for these hours toward the period ending June 30, 2022. This shall serve as an extension of the CPE period ending June 30, 2022.
2. Licensee shall complete and provide proof of completions to the Board office of 4.1 CPE Hours within 90 days of the effective date of this Consent Agreement. Licensee shall only receive credit for these hours toward the period ending June 30, 2023. This shall fulfill his obligation for the audit period as determined by Board policy under Board rules. This includes the Board staff rolling back hours to the prior periods. This shall serve as an extension of CPE periods ending June 30, 2023.
3. Licensee shall pay a fine of $300 to the Board office within 30 days of the effective date of this Consent Agreement.
4. Licensee shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.
2. Licensee shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2024, 2025, and 2026. The Board office may deny any requests for extensions based solely on this Consent Agreement.
3. If Licensee fails to comply with any of the terms of this Consent Agreement, Licensee agrees that any such violation would constitute new grounds for further discipline and/or imposition of the suspension held in abeyance.

The Board shall grant Berzina an extension to complete 1 hour of CPE for period ending June 30, 2018. The hour must be completed within 90 days of the agreement being signed by the Chair;

Berzina shall submit proof of completion for all claimed CPE courses taken through the extension timeframe and for the next three renewal periods;

Berzina will not be eligible for an extension to complete CPE for the next three renewal periods; and

Berzina shall pay an administrative fee in the amount of $200. The administrative fee must be paid within 30 days of the agreement being signed by the Chair.

1. BLACK agrees, in lieu of further contesting this matter, that her license shall be suspended for a period of 90 days which shall be held in abeyance pending her compliance with the following conditions:
1. BLACK shall complete and provide proof of completion to the Board office of 120 CPE hours within 90 days of the effective date of this Consent Agreement. BLACK shall only receive credit for these hours toward the period ending June 30, 2023. This shall fulfill her obligation for the audit period as determined by Board policy under Board rules. This includes the Board staff rolling back hours to the prior periods. This shall serve as an extension of CPE periods ending June 30, 2021, June 30, 2022, and June 30, 2023.
2. BLACK shall pay a fine of $1000 to the Board office within 30 days of the effective date of this Consent Agreement.
3. BLACK shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1st of each of the following years: 2024, 2025, and 2026.
4. BLACK shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.
2. BLACK shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2024, 2025, and 2026. The Board office may deny any requests for extensions based solely on this Consent Agreement.

3. Any violation of this Consent Agreement by BLACK constitutes grounds for further discipline and/or imposition of the suspension held in abeyance.

Boal shall submit proof of completion for all claimed CPE courses taken for the next three renewal periods;

Boal will not be eligible for an extension to complete CPE for the next three renewal periods; and

Boal shall pay an administrative fee in the amount of $200. The administrative fee must be paid within 30 days of the agreement being signed by the Chair.

1. BODDEN agrees, in lieu of further contesting this matter, that her license shall be suspended for 90 days which shall be held in abeyance pending her compliance with the following conditions:
1. BODDEN shall have 23 CPE hours rolled back from period ending June 30, 2022, to period ending June 30, 2021, effective the date of this Consent Agreement. BODDEN shall only receive credit for these hours toward the period ending June 30, 2021. This shall serve as an extension of the CPE period ending June 30, 2021.
2. BODDEN shall pay a fine of $300 to the Board office within 30 days of the effective date of this Consent Agreement.
3. BODDEN shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1st of each of the following years: 2024, 2025, and 2026.
4. BODDEN shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.
2. BODDEN shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2024, 2025, and 2026. The Board office may deny any requests for extensions based solely on this Consent Agreement.
3. Any violation of this Consent Agreement by BODDEN constitutes grounds for further discipline and/or imposition of the suspension held in abeyance.

1. BOUCHIE agrees, in lieu of further contesting this matter, that his license shall be relinquished. The board accepts the surrendering of his Certificate No. 1595, effective February 14, 2024.
2. If BOUCHIE applies for licensure within the five years from February 14, 2024, then BOUCHIE shall appear, in person, before the Board prior to the reinstatement or issuance of a certificate.

Bowman will have 18.5 CPE hours rolled back from the period ending June 30, 2013, into the period ending June 30, 2012. Bowman will have 1.5 CPE hours rolled back from the period ending June 30, 2014, into the period ending June 30, 2012.A CPE extension will be placed on his file for period ending June 30, 2012.

Bowman will have 42.5 CPE hours rolled back from the period ending June 30, 2014, into the period ending June 30, 2013.A CPE extension will be placed on his file for period ending June 30, 2013.

Bowman will be granted an extension to complete 54.5 hours of CPE for period ending June 30, 2014. The hours must be completed within 90 days of the signed agreement by the Chair.

Bowman will agree to submit proof of completion for all claimed CPE courses through the extension and for the next three renewal periods.

Bowman will not be eligible for an extension to complete CPE for the next three renewal periods.

Bowman shall pay an administrative fee in the amount of $200. the administrative fee must be paid within 30 days of the signed agreement by the Chair.

Burgess will be granted an extension to complete 3.5 hours of CPE for period ending June 30, 2014. The hours must be completed within 90 days of the signed agreement by the Chair.

Burgess will agree to submit proof of completion for all claimed CPE courses through the extension and for the next three renewal periods.

Burgess will not be eligible for an extension to complete CPE for the next three renewal periods.

Burgess shall pay an administrative fee of $50. The administrative fee must be paid within 30 days of the signed agreement by the Chair.

1. Licensee shall submit proof of completion of all claimed CPE hours taken from July 1, 2020 through June 30, 2023. Licensee shall provide such proof to the Board office within 30 days of the effective date of this Consent Agreement.
2. Licensee shall pay a fine of $250 to the Board office within 30 days of the effective date of this Consent Agreement.

1. Licensee agrees, in lieu of further contesting this matter, that their license shall be suspended for 90 days which shall be held in abeyance pending his compliance with the following conditions:
1. Licensee shall complete and provide proof of completions to the Board office of 16.5 CPE Hours within 90 days of the effective date of this Consent Agreement. Licensee shall only receive credit for these hours toward the period ending June 30, 2023. This shall fulfill her obligation for the audit period as determined by Board policy under Board rules. This includes the Board staff rolling back hours to the prior periods. This shall serve as an extension of CPE periods ending June 30, 2022 and June 30, 2023.
2. Licensee shall pay a fine of $350 to the Board office within 30 days of the effective date of this Consent Agreement.
3. Licensee shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1st of each of the following years: 2024, 2025, and 2026.
4. Licensee shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.
2. Licensee shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2024, 2025, and 2026. The Board office may deny any requests for extensions based solely on this Consent Agreement.
3. If Licensee fails to comply with any of the terms of this Consent Agreement, Licensee agrees that any such violation would constitute new grounds for further discipline and/or imposition of the suspension held in abeyance.

License shall be suspended for a period of 90 days from the effective date of this agreement which shall be held in abeyance pending compliance with the following requirements:

1. Licensee shall pay a fine of $250 to the Board office within 30 days of the effective date of this Consent Agreement.
2. Licensee shall not be granted CPE extensions for the next three years following the effective date of this agreement. The Board office shall summarily deny any extension requests received during that time based solely on this agreement.
3. Licensee shall be subject to a CPE audit for the period of July 1, 2021, through June 30, 2023.

Davis’s certificate is being suspended for a period of three months, with the three months being held in abeyance for a period of one year starting Oct. 18, 2021, conditioned on:
Davis shall complete and submit to the Board Office all CPE due at time of renewal by Oct. 31, 2021;

Davis shall pay an administrative fine in the amount of $250.00 to the Board Office by Nov. 17, 2021;

and Davis shall have no additional violations under SDCL chapter 36-20B and ARSD article 20:75 during the period of abeyance;

Davis’s CPE three year rolling period due Sept. 30, 2021, shall be audited;

and Davis is prohibited from requesting any CPE extensions for a period of three years.

1. DENKER agrees, in lieu of further contesting this matter, that her license shall be suspended for 90 days which shall be held in abeyance pending her compliance with the following conditions:
1. DENKER shall complete and provide proof of completion to the Board office of 100 CPE hours within 90 days of the effective date of this Consent Agreement. DENKER shall only receive credit for these hours toward the period ending June 30, 2023. This shall fulfill her obligation for the audit period as determined by Board policy under Board rules. This includes the Board staff rolling back hours to the prior periods. This shall serve as an extension of CPE periods ending June 30, 2021, June 30, 2022, and June 30, 2023.
2. DENKER shall pay a fine of $800 to the Board office within 30 days of the effective date of this Consent Agreement.
3. DENKER shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1, of each of the following years: 2024, 2025, and 2026.
4. DENKER shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.
2. DENKER shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2024, 2025, and 2026. The Board office may deny any requests for extensions based solely on this Consent Agreement.
3. Any violation of this Consent Agreement by DENKER constitutes grounds for further discipline and/or imposition of the suspension held in abeyance.

The Board assesses a $1000 administrative fine pursuant to SDCL 36-20B-40.

Mr. Determan is required to pay the recovery of costs, as set forth in the Affidavit.

The Board issues a public reprimand to Mr. Determan.

The Board continues to limit his scope of practice in accordance with restrictions contained in the January 5, 2009, Order issued by the Board.

Mr. Determan will install a quality control system in which all financial reports including "management purposes only" reports, are to be reviewed and approved by Mr. Determan personally.

The Board places Mr. Determan on probation in accordance with SDCL 36-20B-40. Under the terms of Mr. Determan’s probation, the Board reserves the right to do follow-up inspections of Mr. Determan’s firm within 24 months of this order.

In addition to and not as a subset of Mr. Determan’s required continuing professional education, Mr. Determan is required to complete, within 180 days of this order, 24 hours of CPE in the area of quality control of an accounting practice, to be pre-approved by the Board.

The board shall receive within 30 days of this order, a signed notarized confirmation that all employees of Mr. Determan’s firm received and read the order issued by the Board as a result of the hearing held on August 10, 2009.

Diamond will have 14 hours of CPE rolled back from the period ending June 30, 2010, into the period ending June 30, 2009.  A CPE extension will be placed on her file for period ending June 30, 2009.

Diamond will have 20.5 hours of CPE rolled back from the period ending June 30, 2011, into the period ending June 30, 2010.  A CPE extension will be placed on her file for period ending June 30, 2010.

The Board shall grant Diamond an extension to complete the 22.5 hours of CPE for the period ending June 30, 2011. 

A second CPE extension will be placed on her file for period ending June 30, 2011. The 22.5 hours must be completed within 90 days of the signed agreement by the Vice Chair.

Diamond shall submit proof of completion for all claimed CPE courses taken through the extension timeframe and for the next three renewal periods.

Diamond will not be eligible for an extension to complete CPE for the next three renewal periods; Diamond shall file her next three renewals before or on the deadline of August 1; and Diamond shall pay an administrative fee in the amount of $100. 

The administrative fee must be paid within 30 days of the signed agreement by the Vice Chair.

Dockter will have 1.5 hours of CPE rolled back from the period ending June 30, 2012, into the period ending June 30, 2011. A CPE extension will be placed on her file for period ending June 30, 2011.

Dockter will have 16 hours of CPE rolled back from the period ending June 30, 2013, into the period ending June 30, 2012. A CPE extension will be placed on her file for period ending June 30, 2012.

The Board shall grant Dockter an extension to complete 17.5 hours of CPE for the period ending June 30, 2013. The hours must be completed within 90 days of the signed agreement by the Chair.

Dockter shall submit proof of completion for all claimed CPE courses taken through the extension timeframe and for the next three renewal periods.

Dockter will not be eligible for an extension to complete CPE for the next three renewal periods.

Dockter shall pay an administrative fee in the amount of $100. The administrative fee must be paid within 30 days of the signed agreement by the Chair.

The Board shall grant Dubbelde an extension to complete the 5 hours of CPE for the period ending June 30, 2011. The 5 hours must be completed within 90 days of the signed agreement by the Vice Chair.

Dubbelde shall submit proof of completion for all claimed CPE courses taken through the extension timeframe and for the next three renewal periods.

Dubbelde will not be eligible for an extension to complete CPE for the next three renewal periods.

Dubbelde shall file his next three renewals before or on the deadline of August 1st.

Dubbelde shall pay an administrative fee in the amount of $50. The administrative fee must be paid within 30 days of the signed agreement by the Vice Chair.

Dugan’s certificate is being suspended for a period of three months, with the three months being held in abeyance for a period of one year starting October 26, 2017, conditioned on:

Dugan shall complete and submit to the Board Office all CPE due at time of renewal by December 31, 2017;

Dugan shall pay an administrative fine in the amount of $100.00 to the Board Office by November 27, 2017; and

Dugan shall have no additional violations under SDCL chapter 36-20B and ARSD article 20:75 during the period of abeyance;

Dugan’s CPE three year rolling period due on December 31, 2017 shall be audited; and

Dugan is prohibited from requesting any CPE extensions for a period of three years

ELLER agrees, in lieu of further contesting this matter, that his license shall be suspended for a period of one year which shall be stayed for a period of three years upon the following terms and conditions:

  a. ELLER shall complete and provide proof of completion to the Board office of 12 hours of CPE within 90 days of the effective date of this Consent Agreement. ELLER shall only receive credit for these hours toward the period ending June 30, 2022. This shall serve as an extension of the CPE period ending June 30, 2022. The Board office shall credit 20 hours from ELLER' s current total of I 08 for the period ending June 30, 2022 to the period ending June 30, 2021 thus completing that period's requirements. This shall serve as an extension of the period ending June 30, 2021 for the purpose of reallocating the CPE hours.
  b. ELLER shall pay a fine of $550 to the Board office. The fine shall be due in six installments consisting of five payments of $100 per month followed by one payment of $50. The payments shall be due on the following dates in 2023: April 17th, May 15th, June 15111, July l'i1h, August 15th, and September 15th.
  c. ELLER shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1 st of each of the following years: 2023, 2024, and 2025.
  d. ELLER shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2023, 2024, and 2025. The Board office may deny any requests for extensions based solely on this Consent Agreement.
  e. ELLER shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.

1. ENSZ agrees, in lieu of further contesting this matter, that his license shall be suspended for 90 days which shall be held in abeyance pending his compliance with the following conditions:
1. ENSZ shall complete and provide proof of completion to the Board office of 2.5 CPE hours within 90 days of the effective date of this Consent Agreement. ENSZ shall only receive credit for these hours toward the period ending June 30, 2023. This shall serve as an extension of the CPE period ending June 30, 2023.
2. ENSZ shall pay a fine of $250 to the Board office within 30 days of the effective date of this Consent Agreement.
3. ENSZ shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1st of each of the following years: 2024, 2025, and 2026.
4. ENSZ shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.
2. ENSZ shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2024, 2025, and 2026. The Board office may deny any requests for extensions based solely on this Consent Agreement.
3. Any violation of this Consent Agreement by ENSZ constitutes grounds for further discipline and/or imposition of the suspension held in abeyance.

Feiner shall submit proof of completion for all claimed CPE courses for the next three renewal periods;

Feiner will not be eligible for an extension to complete CPE for the next three renewal periods; and

Feiner shall pay an administrative fee in the amount of $200. The administrative fee must be paid within 30 days of the agreement being signed by the Chair.

Formal Reprimand
July 20, 2023

Full Negotiated Consent Agreement
September 21, 2011

Fostvedt will have 1 hour of CPE rolled back from the period ending June 30, 2009, into the period ending June 30, 2008.  A second CPE extension will be placed on her file for period ending June 30, 2008.

Fostvedt will have 16 hours of CPE rolled back from the period ending June 30, 2010, into the period ending June 30, 2009.  A CPE extension will be placed on her file for period ending June 30, 2009.

Fostvedt will be granted an extension to complete the 48 hours of CPE; 2 hours for the period ending June 30, 2009, and 46 hours for the period ending June 30, 2010.  The 48 hours must be completed within 90 days of the signed agreement by the Vice Chair.

Fostvedt will agree to submit proof of completion for all claimed CPE courses taken through the extension timeframe and for the next three renewal periods.

Fostvedt will not be eligible for an extension to complete CPE for the next three renewal periods.

Fostvedt will be required to file her next three renewals before or on the deadline of August 1.

Fostvedt will be assessed an administrative fee in the amount of $300.  The administrative fee must be paid within 30 days of the signed agreement by the Vice Chair.

The Board will issue a public reprimand to Ms. Fostvedt.

Feiner will have 2 hours of CPE rolled back from the period ending June 30, 2017, into the period ending June 30, 2016 to satisfy the 120 CPE hour requirement for the three-year renewal period ending June 30, 2016. A CPE extension will be placed on his file for period ending June 30, 2016;

Feiner shall submit proof of completion for all claimed CPE courses for the next three renewal periods;

Feiner will not be eligible for an extension to complete CPE for the next three renewal periods; and

Feiner shall pay an administrative fee in the amount of $200. The administrative fee must be paid within 30 days of the agreement being signed by the Chair.

1. Licensee agrees, in lieu of further contesting this matter, that their license shall be suspended for 90 days which shall be held in abeyance pending his compliance with the following conditions:
1. Licensee shall complete and provide proof of completions to the Board office of 114 CPE Hours within 90 days of the effective date of this Consent Agreement. Licensee shall only receive credit for these hours toward the period ending June 30, 2023. This shall fulfill his obligation for the audit period as determined by Board policy under Board rules. This includes the Board staff rolling back hours to the prior periods. This shall serve as an extension of CPE periods ending June 30, 2021, June 30, 2022 and June 30, 2023.
2. Licensee shall pay a fine of $500 to the Board office within 30 days of the effective date of this Consent Agreement.
3. Licensee shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1st of each of the following years: 2024, 2025, and 2026.
4. Licensee shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.
2. Licensee shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2024, 2025, and 2026. The Board office may deny any requests for extensions based solely on this Consent Agreement.
3. If Licensee fails to comply with any of the terms of this Consent Agreement, Licensee agrees that any such violation would constitute new grounds for further discipline and/or imposition of the suspension held in abeyance.

That the renewal of Certificate No. 2260 of Stacey Gray be granted, if otherwise eligible.

Guthmiller will not be eligible to perform or offer to perform attest services until the firm is in good standing with the AICPA peer review program. A letter detailing the good standing from the AICPA will need to be received in the board office prior to services being offered;

If the firm offers attest services to the public, the firm will be subject to the peer review requirements of the Board;

The Board will issue a public reprimand to Guthmiller Accounting Ltd; and

Guthmiller shall pay an administrative fee in the amount of $1000. The administrative fee must be paid within 30 days of the agreement being signed by the Chair.

1. HALL agrees, in lieu of further contesting this matter, that her license shall be suspended for 90 days which shall be held in abeyance pending her compliance with the following conditions:
1. HALL shall have 3 CPE hours rolled back from period ending June 30, 2023, to period ending June 30, 2022, effective the date of this Consent Agreement. HALL shall only receive credit for these hours toward the period ending June 30, 2022. This shall serve as an extension of the CPE period ending June 30, 2022.
2. HALL shall pay a fine of $300 to the Board office within 30 days of the effective date of this Consent Agreement.
3. HALL shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1st of each of the following years: 2024, 2025, and 2026.
4. HALL shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.
2. HALL shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2024, 2025, and 2026. The Board office may deny any requests for extensions based solely on this Consent Agreement.
3. Any violation of this Consent Agreement by HALL constitutes grounds for further discipline and/or imposition of the suspension held in abeyance.

HALL agrees that this Consent Agreement shall serve as the final resolution of this matter, including any appeal. HALL also agrees, in lieu of further contesting this matter, that his license shall be suspended for a period of three months which shall be stayed for a period of three years upon the following conditions:

  a. HALL shall complete and provide proof of completion to the Board office of 14 hours of CPE within 90 days of the effective date of this Consent Agreement. HALL shall only receive credit for these hours toward the period ending June 30, 2022. This shall serve as an extension of CPE period ending June 30, 2022. The Board office shall credit 13 CPE hours from HALL's current total of 106 for the period ending June 30, 2022 to the period ending June 30, 2021, thus completing that period's requirements. This shall serve as an extension of the period ending June 30, 2021 for the purpose of reallocating the CPE hours.
  b. HALL shall pay a fine of $300 to the Board office within 30 days of the effective date of this Consent Agreement.
  c. HALL shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1st of each of the following years: 2023, 2024, and 2025.
  d. HALL shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2023, 2024, and 2025. The Board office may deny any requests for extensions based solely on this Consent Agreement.
  e. HALL shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.

Hanson’s CPA license shall be SUSPENDED for a period of no less than 90 days effective immediately.

Following his immediate 90-day suspension, HANSON's CPA license shall remain SUSPENDED unless and until he provides proof to the Board office that he has returned to CPE compliance. To return to compliance, HANSON shall complete and provide proof of completion to the Board office of 66.5 hours of CPE. The Board office staff are authorized to allocate hours and grant extensions for CPE credit consistent with Board policy. Upon returning to CPE compliance, HANSON's CPA license shall be immediately reinstated without further Board order which shall be effective upon the Board office serving written notice to HANSON of his reinstatement.

HANSON shall pay a fine of $1,000 to the Board office within 30 days.

HANSON shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1 for each of the three years following reinstatement.

HANSON shall be ineligible for any CPE extensions for the reporting periods ending in each of the three years following reinstatement.

Pursuant to SDCL 1-26-29.1, HANSON shall pay the actual expenses of the Board office in conducting this hearing. The Board office shall serve upon HANSON an affidavit outlining the costs within 14 days of the hearing. After service of the affidavit, HANSON shall pay the costs within 30 days.

This decision shall be effective upon signing by the Board Chair.

Mr. Hanson will pay for all the costs of the administrative hearing held on this matter on May 13, 2011.

Mr Hanson will attain the necessary 120 hours of Continuing Professional Education (CPE) by June 30, 2013.

Failure to do so will result in immediate revocation of Certificate No. 1319.

October 13, 2006-Revocation of certificate.

HEARD agrees that this Consent Agreement shall serve as the final resolution of this matter, including any appeal. HEARD also agrees, in lieu of further contesting this matter, that his license shall be suspended for a period of three months which shall be stayed for a period of three years upon the following conditions:

  a. HEARD shall complete and provide proof of completion to the Board office of 0.8 hours of CPE within 90 days of the effective date of this Consent Agreement. HEARD shall only receive credit for these hours toward the period ending June 30, 2022. This shall serve as an extension of CPE period ending June 30, 2022.
  b. HEARD shall pay a fine of $250 to the Board office within 30 days of the effective date of this Consent Agreement.   c. HEARD shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1 st of each of the following years: 2023, 2024, and 2025.
  d. HEARD shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2023, 2024, and 2025. The Board office may deny any requests for extensions based solely on this Consent Agreement.
  e. HEARD shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.

Full Negotiated Consent Agreement
March 28, 2012

Hendrickson will have 2.5 hours of CPE rolled back from the period ending June 30, 2011, into the period ending June 30, 2010. A CPE extension will be placed on her file for period ending June 30, 2010.

The Board shall grant Hendrickson an extension to complete 5 hours of CPE for the period ending June 30, 2011. The 5 hours must be completed within 90 days of the signed agreement by the Vice Chair.

Hendrickson shall submit proof of completion for all claimed CPE courses taken through the extension timeframe and for the next three renewal periods.

Hendrickson will not be eligible for an extension to complete CPE for the next three renewal periods.

Hendrickson shall file her next three renewals before or on the deadline of August 1st.

Hendrickson shall pay an administrative fee in the amount of $75. The administrative fee must be paid within 30 days of the signed agreement by the Vice Chair.

The Board shall grant Hepper an extension to complete 2 hours of CPE for period ending June 30, 2018. The hours must be completed within 90 days of the agreement being signed by the Chair;

Hepper shall submit proof of completion for all claimed CPE courses taken through the extension timeframe and for the next three renewal periods;

Hepper will not be eligible for an extension to complete CPE for the next three renewal periods; and

Hepper shall pay an administrative fee in the amount of $200. The administrative fee must be paid within 30 days of the agreement being signed by the Chair.

1. HETTINGER agrees, in lieu of further contesting this matter, that his license shall be suspended for 90 days which shall be held in abeyance pending his compliance with the following conditions:
1. HETTINGER shall complete and provide proof of completion to the Board office of 62 CPE hours within 90 days of the effective date of this Consent Agreement. HETTINGER shall only receive credit for these hours toward the period ending June 30, 2023. This shall fulfill his obligation for the audit period as determined by Board policy under Board rules. This includes the Board staff rolling back hours to the prior periods. This shall serve as an extension of CPE periods ending June 30, 2021, June 30, 2022, and June 30, 2023.
2. HETTINGER shall pay a fine of $1,000 to the Board office within 30 days of the effective date of this Consent Agreement.
3. HETTINGER shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1st of each of the following years: 2024, 2025, and 2026.
4. HETTINGER shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.
2. HETTINGER shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2024, 2025, and 2026. The Board office may deny any requests for extensions based solely on this Consent Agreement.
3. Any violation of this Consent Agreement by HETTINGER constitutes grounds for further discipline and/or imposition of the suspension held in abeyance.

Full Negotiated Consent Agreement
September 21, 2011

Higashino will have 18 CPE hours rolled back from the period ending June 30, 2010, into the period ending June 30, 2008.  A CPE extension will be placed on his file for period ending June 30, 2008.

Higashino will have 20 CPE hours rolled back from the period ending June 30, 2010, into the period ending June 30, 2009.  A CPE extension will be placed on his file for period ending June 30, 2009.

Higashino will be granted an extension to complete the 78 hours of CPE for period ending June 30, 2010.  The 78 hours must be completed within 90 days of the signed agreement by the Vice Chair.

Higashino will agree to submit proof of completion for all claimed CPE courses taken through the extension timeframe and for the next three renewal periods.

Higashino will not be eligible for an extension to complete CPE for the next three renewal periods.

Higashino will be required to file his next three renewals before or on the deadline of August 1.

Higashino will be assessed an administrative fee in the amount of $200. The administrative fee must be paid within 30 days of the signed agreement by the Vice Chair.

Hruby will have 16 CPE hours rolled back from the period ending June 30, 2009, into the period ending June 30, 2008.  A CPE extension will be placed on his file for period ending June 30, 2008.

Hruby will have 12 CPE hours rolled back from the period ending June 30, 2010, into the period ending June 30, 2009.  A CPE extension will be placed on his file for period ending June 30, 2009.

Hruby will be granted an extension to complete the 16 hours of CPE for period ending June 30, 2010.  The 16 hours must be completed within 90 days of the signed agreement by the Vice Chair.

Hruby will agree to submit proof of completion for all claimed CPE courses taken through the extension timeframe and for the next three renewal periods.

Hruby will not be eligible for an extension to complete CPE for the next three renewal periods.

Hruby will be required to file his next three renewals before or on the deadline of August 1.

Hruby will be assessed an administrative fee in the amount of $150. The administrative fee must be paid within 30 days of the signed agreement by the Vice Chair.

That Mr. Hruby shall be subject to a CPE audit for the time periods ending June 30, 2013, June 30, 2014, and June 30, 2015.

That Mr. Hruby’s license shall be considered renewed as of August 1, 2012.

Jacoby will have 19 hours of CPE rolled back from the period ending June 30, 2009, and 20.5 hours of CPE rolled back from the period ending June 30, 2010, into the period ending June 30, 2008.  A CPE extension will be placed on her file for period ending June 30, 2008.

Jacoby will have 20.5 hours of CPE rolled back from the period ending June 30, 2010, into the period ending June 30, 2009.  A CPE extension will be placed on her file for period ending June 30, 2009.

Jacoby will be granted an extension to complete the 27.5 hours of CPE for the period ending June 30, 2010.  The 27.5 hours must be completed within 90 days of the signed agreement by the Vice Chair.

Jacoby will agree to submit proof of completion for all claimed CPE courses taken through the extension timeframe and for the next three renewal periods.

Jacoby will not be eligible for an extension to complete CPE for the next three renewal periods.

Jacoby will be required to file her next three renewals before or on the deadline of August 1.

Jacoby will be assessed an administrative fee in the amount of $150. The administrative fee must be paid within 30 days of the signed agreement by the Vice Chair.

1. Licensee agrees, in lieu of further contesting this matter, that their license shall be suspended for 90 days which shall be held in abeyance pending her compliance with the following conditions:

  a. Licensee shall have 0.6 CPE hours rolled back from period ending June 30, 2023, to period ending June 30, 2022, effective the date of this Consent Agreement. Licensee shall only receive credit for these hours toward the period ending June 30, 2022. This shall serve as an extension of the CPE period ending June 30, 2022.
  b. Licensee shall pay a fine of $250 to the Board office within 30 days of the effective date of this Consent Agreement.
  c. Licensee shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1st of each of the following years: 2024, 2025, and 2026.
  d. Licensee shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.

2. Licensee shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2024, 2025, and 2026. The Board office may deny any requests for extensions based solely on this Consent Agreement.

3. If Licensee fails to comply with any of the terms of this Consent Agreement, Licensee agrees that any such violation would constitute new grounds for further discipline and/or imposition of the suspension held in abeyance.

Johnson will have 3 hours of CPE rolled back from the period ending June 30, 2013, into the period ending June 30, 2012. A CPE extension will be placed on her file for period ending June 30, 2012.

Johnson shall submit proof of completion for all claimed CPE courses taken for the next three renewal periods.

Johnson will not be eligible for an extension to complete CPE for the next three renewal periods.

Johnson shall pay an administrative fee in the amount of $50. The administrative fee must be paid within 30 days of the signed agreement by the Chair.

Kallsen will have 20 hours of CPE rolled back from the period ending June 30, 2015, into the period ending June 30, 2014 to satisfy the minimum 20 CPE hour requirement for that renewal period. A CPE extension will be placed on his file for period ending June 30, 2014.

Kallsen will have 35 hours of CPE rolled back from the period ending June 30, 2016, into the period ending June 30, 2015 to satisfy the minimum 20 CPE hour requirement for that renewal period and to partially satisfy the 120 CPE hour requirement for the three-year renewal period ending June 30, 2015. A CPE extension will be placed on his file for period ending June 30, 2015.

The Board shall grant Kallsen an extension to complete a total of 63 .5 CPE hours. 30.5 hours of CPE for period ending June 30, 2015 and 33 hours of CPE for period ending June 30, 2016. The hours must be completed within 90 days of the signed agreement by the Chair.

Kallsen shall submit proof of completion for all claimed CPE courses taken through the extension timeframe and for the next three renewal periods.

Kallsen will not be eligible for an extension to complete CPE for the next three renewal periods.

The Board will issue a public reprimand to Kallsen.

Kallsen shall pay an administrative fee in the amount of $350. The administrative fee must be paid within 30 days of the signed agreement by the Chair.

Keckler will have 20 hours of CPE rolled back from the period ending June 30, 2013, into the period ending June 30, 2012. A CPE extension will be placed on his file for period ending June 30, 2012.

Keckler shall submit proof of completion for all claimed CPE courses taken for the next three renewal periods.

The Board shall grant Keckler an extension to complete 16 hours of CPE for the period ending June 30, 2013. The hours must be completed within 90 days of the signed agreement by the Chair.

Keckler shall submit proof of completion for all claimed CPE courses taken through the extension timeframe and for the next three renewal periods.

Keckler will not be eligible for an extension to complete CPE for the next three renewal periods.

Keckler shall pay an administrative fee in the amount of $1000. The administrative fee must be paid within 30 days of the signed agreement by the Chair.

Full Order
November 3, 2011

That the renewal of Certificate No. 2848 of Mark A. Kiroff be denied with the condition that he shall not reapply for licensure for a period of five years from the effective date of this Order.

That Mark A. Kiroff pay to the Board an administrative fine in the amount of $500.00 by December 31, 2011; and
That Mark A. Kiroff shall return to the Board his South Dakota certificate, Certificate No. 2848, by December 31, 2011.

The Board shall grant Kramer an extension to complete 17.5 hours of CPE for period ending June 30, 2016. The hours must be completed within 90 days of the signed agreement by the Chair.

Kramer shall submit proof of completion for all claimed CPE courses taken through the extension timeframe and for the next three renewal periods.

Kramer will not be eligible for an extension to complete CPE for the next three renewal periods.

Kramer shall pay an administrative fee in the amount of $200. The administrative fee must be paid within 30 days of the signed agreement by the Chair.

1. KRUEGER agrees, in lieu of further contesting this matter, that his license shall be suspended for a period of 90 days which shall be held in abeyance pending his compliance with the following conditions:
1. KRUEGER shall complete and provide proof of completion to the Board office of 14 CPE hours within 90 days of the effective date of this Consent Agreement. KRUEGER shall only receive credit for these hours toward the period ending June 30, 2023. This shall serve as an extension of the CPE period ending June 30, 2023.
2. KRUEGER shall pay a fine of $250 to the Board office within 30 days of the effective date of this Consent Agreement.
3. KRUEGER shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1st of each of the following years: 2024, 2025, and 2026.
4. KRUEGER shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.
2. KRUEGER shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2024, 2025, and 2026. The Board office may deny any requests for extensions based solely on this Consent Agreement.
3. Any violation of this Consent Agreement by KRUEGER constitutes grounds for further discipline and/or imposition of the suspension held in abeyance.

That Richard K. Law's license, Certificate No. 1993, be revoked, with said revocation held in abeyance so long as the following conditions are met:

Richard K. Law shall pay an administrative fine in the amount of $500.00 by December 31, 2011;

Richard K. Law shall complete the delinquent 22.5 hours of CPE and provide to the Board acceptable documentation of said completion by April 1, 2012.  The 22.5 CPE hours shall not count towards any other CPE requirement other than satisfaction of this Order;

Richard K. Law shall provide acceptable documentation to the Board of all CPE hours claimed for the years ending June 30, 2011 and June 30, 2012, by July 31, 2012; and

Richard K. Law shall have no further violations of SDCL Ch. 36-20B or any administrative rules adopted pursuant to said chapter for a period of 31 months.

That the Board hereby accepts the surrendering of Certificate No. 1869 by Brian Mallin; and

That, if Mr. Mallin applies for licensure within the five years from August 15, 2012, that Mr. Mallin shall appear, in person, before the Board prior to the issuance of a certificate.

Malsam’s certificate is being suspended for a period of three months, with the three months being held in abeyance for a period of one year starting October 26, 2017, conditioned on:

Malsam shall complete and submit to the Board Office all CPE due at time of renewal by December 31, 2017;

Malsam shall pay an administrative fine in the amount of $100.00 to the Board Office by November 27, 2017; and

Malsam shall have no additional violations under SDCL chapter 36-20B and ARSD article 20:75 during the period of abeyance;

Malsam’s CPE three year rolling period due on December 31, 2017 shall be audited; and

Malsam is prohibited from requesting any CPE extensions for a period of three years

Full Negotiated Consent Agreement
March 29, 2010

Marketon will have 20 CPE hours rolled back from the period ending June 30, 2008, into the period ending June 30, 2007. A CPE extension will be placed on his file for period ending June 30, 2007.

Marketon will have 9.5 hours rolled back from the period ending June 30, 2009, into the period ending June 30, 2008. A CPE extension will be placed on his file for period ending June 30, 2008. 

Marketon will agree to submit proof of completion for all claimed CPE courses for the next three renewal periods. 
Marketon will not be eligible to be granted any CPE extensions for the next three renewal periods. 

The Board will issue a public reprimand to Mr. Marketon.

Full Consent Agreement
Exhibit A
March 21, 2024

1. MATTHIAS agrees, in lieu of further contesting this matter, that his license shall be relinquished. The board accepts the surrendering of his Certificate No. 2012, effective March 5, 2024.
2. If MATTHIAS applies for licensure within the five years from March 5, 2024, the MATTHIAS shall appear, in person, before the Board prior to the reinstatement or issuance of a certificate.

Full Negotiated Consent Agreement
March 30, 2016

Mayberry will be granted an extension to complete the 49 hours of CPE for the period ending June 30, 2015.  The hours must be completed within 90 days of the signed agreement by the Chair.

Mayberry will agree to submit proof of completion for all claimed CPE courses for the extension timeframe and the next three renewal periods. 

Mayberry will not be eligible to be granted any CPE extensions for the next three renewal periods. 

The Board will issue a public reprimand to Mr. Mayberry.
Mayberry shall pay an administrative fee in the amount of $1000. The administrative fee must be paid within 30 days of the signed agreement by the Chair.

McKetta will notify the client that the auditor’s report must no longer be associated with the financial statements.
McKetta will notify regulatory agencies having jurisdiction over the client that the auditor’s report should no longer be relied upon.  

McKetta will notify each person known to the auditor to be relying on the financial statements that her report should no longer be relied upon.  

McKetta will notify the client that a new audit will need to be done by a licensed CPA firm. 
 
McKetta agrees that if she performs any audit in the future for a South Dakota client, she must submit an application for a firm permit and follow SDCL 36-20B and ARSD 20:75.

The Board will issue a public reprimand to Ms. McKetta.

Millar will have 2.5 hours of CPE rolled back from the period ending June 30, 2018, into the period ending June 30, 2017 to satisfy the 120 CPE hour requirement for the three-year renewal period ending June 30, 2017. A CPE extension will be placed on his file for period ending June 30, 2017;

The Board shall grant Millar an extension to complete 3.5 hours of CPE for period ending June 30, 2018. The hours must be completed within 90 days of the agreement being signed by the Chair;

Millar shall submit proof of completion for all claimed CPE courses taken through the extension timeframe and for the next three renewal periods;

Millar will not be eligible for an extension to complete CPE for the next three renewal periods; and

Millar shall pay an administrative fee in the amount of $250. The administrative fee must be paid within 30 days of the agreement being signed by the Chair.

1. Mr. Morstad was granted an extension to complete 2.5 hours of CPE for period ending June 30, 2020. The hours must be completed within 90 days of the signed agreement by the Chair.

2. Mr. Morstad shall complete 4 CPE hours on the Code of Professional Conduct. The 4 CPE hours will not be eligible to use towards any of his required hours on any renewal. The hours must be completed and proof submitted to the board within 90 days of the agreement being signed by the Chair.

3. Mr. Morstad is required to submit required CPE documentation for the extension time frame and the next three renewal periods.

4. Mr. Morstad is not eligible for any CPE extensions for the next three renewal periods.

5. The board will issue a public reprimand to Mr. Morstad.

6. Mr. Morstad shall pay an administrative fee of $1000.

September 21, 2015

Noonan shall successfully complete six hours of CPE and submit the required documents to the Board within 90 days of the effective date of this Order, which is 10 days after Mr. Noonan receives this Order. One of the six hours of CPE will be credited for the time period of July 1, 2012 through June 30, 2013, and five of the six hours of CPE will be credited for the time period of July 1, 2013 through June 30, 2014;

and that, Mr. Noonan shall pay an administrative penalty to the South Dakota Board of Accountancy in the amount of $200.00, due within 30 days of the effective date of this Order, which is 10 days after Mr. Noonan receives this Order; and

That, if Mr. Noonan fails to comply with the terms of this Order, Mr. Noonan's license shall be suspended immediately, beginning the first full day after notice of noncompliance is obtained by the Board, and shall remain suspended until Mr. Noonan comes into compliance with the terms of this Order.

1. Licensee shall comply with all rems and conditions of her settlement agreement with the AICPA, a copy of which shall be attached to this agreement as EXHIBIT A and incorporated into this document by reference.

2. Licensee shall, within 10 days calendar days, inform the Board office in writing of any violations or alleged violations of her settlement agreement with the AICPA.

3. Upon completion of all terms and conditions of her settlement agreement with the AICPA, Licensee shall provide written documentation of said completion with 10 calendar days.

4. Licensee shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.

Norton’s certificate is being suspended for a period of three months, with the three months being held in abeyance for a period of one year starting October 26, 2017, conditioned on:

Norton shall complete and submit to the Board Office all CPE due at time of renewal by December 31, 2017;

Norton shall pay an administrative fine in the amount of $100.00 to the Board Office by November 27, 2017; and

Norton shall have no additional violations under SDCL chapter 36-20B and ARSD article 20:75 during the period of abeyance;

Norton’s CPE three year rolling period due on December 31, 2017 shall be audited; and

Norton is prohibited from requesting any CPE extensions for a period of three years

The Board hereby accepts the admission of guilt by Dale Norton; and

Norton shall pay an administrative fine in the amount of $100 to the Board office by Feb. 7, 2018.

The Board shall grant Norton an extension to complete 1 hour of CPE for period ending June 30, 2017. The hours must be completed within 90 days of the agreement being signed by the Chair;

Norton shall submit proof of completion for all claimed CPE courses taken through the extension timeframe and for the next three renewal periods;

Norton will not be eligible for an extension to complete CPE for the next three renewal periods; and

Norton shall pay an administrative fee in the amount of $250. The administrative fee must be paid within 30 days of the agreement being signed by the Chair.

License shall be suspended for a period of 90 days from the effective date of this agreement which shall be held in abeyance pending compliance with the following requirements:

1. Licensee shall report any CPE completed during the year ending June 30, 2023, with the extension September 30, 2023, and complete any shortfall of CPE by December 31, 2023.
2. Licensee shall pay a fine of $250 to the Board office within 30 days of the effective date of this Consent Agreement.
3. Licensee shall not be granted CPE extensions for the next three years following the effective date of this agreement. The Board office shall summarily deny all extension requests based solely on this agreement.
4. Licensee shall be subject to a CPE audit for the period of July 1, 2021, through June 30, 2023.

Oberg will have 1.5 hours of CPE rolled back from the period ending June 30, 2015, into the period ending June 30, 2014. A CPE extension will be placed on her file for period ending June 30, 2014.

The Board shall grant Oberg an extension to complete 22 hours of CPE for period ending June 30, 2015. The hours must be completed within 90 days of the signed agreement by the Chair.

Oberg shall submit proof of completion for all claimed CPE courses taken through the extension time frame and for the next three renewal periods.

That, Ms. Oberg shall pay an administrative fee in the amount of $250. the administrative fee must be paid within 30 days of the signed agreement by the Chair.

Percevich shall pay an administrative fee in the amount of $200. The administrative fee must be paid within 30 days of the signed agreement by the Chair.

Petersen will have 0.5 hours of CPE rolled back from the period ending June 30, 2016, into the period ending June 30, 2015 to satisfy the 120 CPE hour requirement for the three-year renewal period ending June 30, 2015. A CPE extension will be placed on his file for period ending June 30, 2015;

The Board shall grant Petersen an extension to complete 5 hours of CPE for period ending June 30, 2017. The hours must be completed within 90 days of the agreement being signed by the Chair;

Petersen shall submit proof of completion for all claimed CPE courses taken through the extension time frame and for the next three renewal periods;

Petersen will not be eligible for an extension to complete CPE for the next three renewal periods; and

Petersen shall pay an administrative fee in the amount of $300. The administrative fee must be paid within 30 days of the agreement being signed by the Chair.

Postma will have 2 hours of CPE rolled back from the period ending June 30, 2012, into the period ending June 30, 2011. A CPE extension will be placed on his file for period ending June 30, 2011.

Postma shall submit proof of completion for all claimed CPE courses taken for the next three renewal periods.

Postma will not be eligible for an extension to complete CPE for the next three renewal periods

Postma shall pay an administrative fee in the amount of $50. The administrative fee must be paid within 30 days of the signed agreement by the Chair.

The Board shall grant Rensberger an extension to complete 1.5 hours of CPE for period ending June 30, 2017. The hours must be completed within 90 days of the agreement being signed by the Chair;

Rensberger shall submit proof of completion for all claimed CPE courses taken through the extension time frame and for the next three renewal periods;

Rensberger will not be eligible for an extension to complete CPE for the next three renewal periods; and

Rensberger shall pay an administrative fee in the amount of $200. The administrative fee must be paid within 30 days of the agreement being signed by the Chair.

SILVER agrees that this Consent Agreement shall serve as the final resolution of this matter, including any appeal. SILVER also agrees, in lieu of further contesting this matter, that her license shall be suspended for a period of three months which shall be stayed for a period of three years upon the following conditions:
  a. SILVER shall complete and provide proof of completion to the Board office of 0.5 hours of CPE within 90 days of the effective date of this Consent Agreement. SILVER shall only receive credit for these hours toward the period ending June 30, 2022. This shall serve as an extension of CPE period ending June 30, 2022.
  b. SILVER shall pay a fine of $250 to the Board office within 30 days of the effective date of this Consent Agreement.
  c. SILVER shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1st of each of the following years: 2023, 2024, and 2025.
  d. SILVER shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2023, 2024, and 2025. The Board office may deny any requests for extensions based solely on this Consent Agreement.
  e. SILVER shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.

Stromer will have 20 hours of CPE rolled back from the period ending June 30, 2018, into the period ending June 30, 2017 to satisfy the 20 hours minimum and the 120 hour requirement for the three-year renewal period ending June 30, 2017. A CPE extension will be placed on her file for period ending June 30, 2017;

Stromer will have 25.5 hours of CPE rolled back from the period ending June 30, 2019, into the period ending June 30, 2018 to satisfy the 120 CPE hour requirement for the three-year renewal period ending June 30, 2018. A CPE extension will be placed on her filed for period ending June 30, 2018;

The board shall grant Stromer an extension to complete 45 hours of CPE for period ending June 30, 2019. The hours must be completed within 90 days of the signed agreement by the Chair;

Stromer shall submit proof of completion for all claimed CPE courses taken through the extension time frame and for the next three renewal periods;

Stromer will not be eligible for an extension to complete CPE for the next three renewal periods;

The Board will issue a public reprimand to Ms. Stromer; and

Stromer shall pay an administrative fine in the amount of $350. The administrative fine must be paid within 30 days of the agreement being signed by the Chair.

1. The CPA certificate of THEOPHILUS shall be SUSPENDED for 90 days which shall be held in abeyance pending compliance with the other requirements of this decision.

2. THEOPHILUS shall fulfill her CPE obligation for the audit period as determined by Board policy under the Board’s rules. This would include the Board staff rolling back hours to the prior period. THEOPHILUS shall complete 67 CPE hours to fulfill this requirement within 90 days.

3. THEOPHILUS shall pay a fine of $250 to the Board office within 90 days.

4. THEOPHILUS shall be subject to CPE audits for the next three reporting periods, including the period which just ended on June 30, 2023.

Thompson will have 7 hours of CPE rolled back from the period ending June 30, 2019, into the period ending June 30, 2018 to satisfy the 120 CPE hour requirement for the three-year renewal period ending June 30, 2018. A CPE extension will be placed on his filed for period ending June 30, 2018;

Thompson shall submit proof of completion for all claimed CPE courses taken for the next three renewal periods;

Thompson will not be eligible for an extension to complete CPE for the next three renewal periods;

Thompson shall pay an administrative fee in the amount of $250. The administrative fee must be paid within 30 days of the agreement being signed by the Chair.

Timm will have 4 hours of CPE rolled back from the period ending June 30, 2018, into the period ending June 30, 2017 to satisfy the 120 CPE hour requirement for the three-year renewal period ending June 30, 2017. A CPE extension will be placed on his filed for period ending June 30, 2017;

Timm will have 3 hours of CPE rolled back from the period ending June 30, 2019, into the period ending June 30, 2018 to satisfy the 120 CPE hour requirement for the three-year renewal period ending June 30, 2018. A CPE extension will be placed on his filed for period ending June 30, 2018;

The Board shall grant Timm an extension to complete 6 hours of CPE for period ending June 30, 2019. The hours must be completed within 90 days of the agreement being signed by the Chair;

Timm shall submit proof of completion for all claimed CPE courses taken through the extension time frame and for the next three renewal periods;

Timm will not be eligible for an extension to complete CPE for the next three renewal periods;

Timm shall pay an administrative fee in the amount of $300. The administrative fee must be paid within 30 days of the agreement being signed by the Chair.

Tinant will not compile financial statements for any clients without doing so in accordance with the standards.

When issuing financial statements and it is reasonably expected that use of the statements will be by a 3rd party, the financial statements will be accompanied by a written report.

When performing services of this nature, Tinant agrees that he will notify the board and be subject to peer review.

On October 24, 2022, the Board office mailed by certified mail a Denial of Request for CPE Extension (Denial Order) to TURNER at his address on file with the Board.

In the Denial Order, the Board found TURNER had violated SDCL 36-20B-40(3) and ordered the following discipline:

ORDER:

Full Negotiated Consent Agreement
March 29, 2010

Tuttle will have16 hours of CPE rolled back from the period ending June 30, 2008, into the period ending June 30, 2007. A CPE extension will be placed on her file for period ending June 30, 2007.

Tuttle will have 8 hours of CPE rolled back from the period ending June 30, 2009, into the period ending June 30, 2008. A second CPE extension will be placed on her file for period ending June 30, 2008.

Tuttle will be granted an extension to complete the 68 hours of CPE; 28 hours for the period ending June 30, 2008, and 40 hours for the period ending June 30, 2009. The 68 hours must be completed within 90 days of the signed agreement by the Vice Chair.

Tuttle will agree to submit proof of completion for all claimed CPE courses taken through the extension time frame and for the next three renewal periods.

Tuttle will not be eligible to be granted any CPE extensions for the next three renewal periods.

The Board will issue a public reprimand to Ms. Tuttle.

Vugteveen’s certificate is being suspended for a period of three months, with the three months being held in abeyance for a period of one year starting October 26, 2017, conditioned on:

Vugteveen shall pay an administrative fine in the amount of $100.00 to the Board Office by November 27, 2017; and

Vugteveen shall have no additional violations under SDCL chapter 36-20B and ARSD article 20:75 during the period of abeyance;

Vugteveen’s CPE three year rolling period due September 30, 2017, shall be audited; and

Vugteveen is prohibited from requesting any CPE extensions for a period of three years

Wagner’s certificate is being suspended for a period of three months, with the three months being held in abeyance for a period of one year starting December 5, 2018, conditioned on:
-Wagner shall complete and submit to the Board Office all CPE due at time of renewal by December 31, 2018;

-Wagner shall pay an administrative fine in the amount of $250.00 to the Board Office by January 4, 2019; and

-Wagner shall have no additional violations under SDCL chapter 36-20B and ARSD article 20:75 during the period of abeyance;

Wagner’s CPE three year rolling period now due December 31, 2018, shall be audited; and

Wagner is prohibited from requesting any CPE extensions for a period of three years;

Ordered that the Denial of Request for CPE Extension dated December 5, 2018 is withdrawn. It is further

Ordered that Wagner shall be granted an extension to complete all outstanding CPE due for period ending June 30, 2018, proof of all hours shall be due to the Board’s Office by February 16, 2019.

Wagner agrees to relinquish both his personal certificate, number 1298, and firm permit, number 1539, to the Board office by March 29, 2019;

Wagner agrees to send letters to every client he is currently performing tax or CPA services for, informing those clients that he no longer holds a CPA certificate. Copies of the letters sent to clients must be submitted to the Board office by March 29, 2019.

Wagner agrees and understands that he will not be eligible to reinstate his personal certificate until he has completed all CPE required for renewal under SDCL chapter 36-20B and ARSD chapter 20:75:03.
-Wagner agrees and understands that nothing in this agreement may be construed to require the Board to reinstate his certificate. The Board retains all rights to make a determination regarding reinstatement according to the laws and rules in effect at the time WAGNER applies for reinstatement.

Weber will have 8 hours of CPE rolled back from the period ending June 30, 2015, into the period ending June 30, 2014 to satisfy the 120 CPE hour requirement for the three-year renewal period ending June 30, 2014. A CPE extension will be placed on his file for period ending June 30, 2014.

Weber will have 26 hours of CPE rolled back from the period ending June 30, 2016, into the period ending June 30, 2015 to satisfy the 120 CPE hour requirement for the three-year renewal period ending June 30, 2015. A CPE extension will be placed on his file for period ending June 30, 2015.

The Board shall grant Weber an extension to complete 26 hours of CPE for period ending June 30, 2016. The hours must be completed within 90 days of the signed agreement by the Chair.

Weber shall submit proof of completion for all claimed CPE courses taken through the extension time frame and for the next three renewal periods;

Weber will not be eligible for an extension to complete CPE for the next three renewal periods.

Weber shall pay an administrative fee in the amount of$300. The administrative fee must be paid within 3 0 days of the signed agreement by the Chair.

Wegh shall submit proof of completion for all claimed CPE courses taken through the extension time frame and for the next three renewal periods;

Wegh will not be eligible for an extension to complete CPE for the next three renewal periods; and

Wegh shall pay an administrative fee in the amount of $200. The administrative fee must be paid within 30 days of the agreement being signed by the Chair.

Young will have 11 hours of CPE rolled back from the period ending June 30, 2017, into the period ending June 30, 2016 to satisfy the 120 CPE hour requirement for the three-year renewal period ending June 30, 2016. A CPE extension will be placed on his file for period ending June 30, 2016;

Young shall submit proof of completion for all claimed CPE courses for the next three renewal periods;

Young will not be eligible for an extension to complete CPE for the next three renewal periods; and

Young shall pay an administrative fee in the amount of $250. The administrative fee must be paid within 30 days of the agreement being signed by the Chair.