Marcia Hultman

Cabinet Secretary

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South Dakota Board of Accountancy

Disciplinary Action

January 2004 to present

Disciplinary action was taken against the individuals/firm(s) listed alphabetically below. The information provided is a brief summary. Although every effort is made to ensure the information is correct, before making any decision based upon the information, you should contact us to assure accuracy. The listing may not reflect pending appeals. This page was last updated on April 5, 2017.

Click on the name below to be directed to that particular disciplinary action.

Marvin R. Aho
Michael Bell
Kent W. Boadwine
Robin Bommersbach
Thomas Bowman
Kathryn Brewer
Kirandeep Burgess
Allen R. Canete
James F. Case
Ross A. Determan (2)
Irene Diamond
Becky Dockter
Yasunobu Doi
Michael K. Dubbelde
Kurt R. Eickschen
Michelle Fostvedt
Ronald Gates Jr.
Keith C. Germann
Jun Goto
Stacey L. Gray
Bruce E. Hanson
Chad D. Hatch
Marcia S. Hendrickson
Yasunori Higashino
Ronald L. Hintz
Douglas Hruby (2)
Scott Hudson
Dawn Imrie
Nicole Jacoby
Zhengqi Jing

Teresa Johnson (2)
Stephen C. Jones
Hee Young Jung
William Kallsen
Kenton Keckler
Samer H. Khalife
Mark A. Kiroff
Jeffrey A. Kogel
Donald Kramer
Richard K. Law
Robert F. Lewis
Ronald T. Linares
George E. Maas
Brian E. Mallin
William J. Marketon
Daniel S. Mayberry
Thomas M. Mayer
Judi B. McKetta
William Merkle
Yuji Mito
Toshiya Miura
Bridget C. Montour
Jerry R. Noonan
Cindy K. Oberg
David A. Olson
Tomohiro Ono
Hirofumi Ota
Minaxi Patel

Diane Percevich
James Postma
Shirley M. Quaintaince
Doane D. Robinson
Mohammed M. Safi
Karl J. Sanders
Donald W. Schulz, Jr.
Clifford A. Schweitzer
Steven Smith
Dennis Stanley
James E. Stavig
Sundaresan M.Subramanian
Timothy J. Sullivan
Alan W. Tam
Keiko Tanaka
James Thompson
Marshal Tinant
Bonita Treat
Cindy Tuttle
Toshiyuki Urakami
Scott Van Den Hemel (2)
Steven Wagner
Michael Weber
Jay Wehking
Bradley D. Whitsell
Michael W. Will
Cheri Wolfe

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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Name of Professional License Number Violation Description Date & Board Action Taken
Marvin R. Aho #334R Non-compliance with requirements for renewal Full Order
October 13, 2006

Revocation of certificate
Michael Bell #2180 Non-compliance with requirements for renewal Full Order
October 13, 2006

Revocation of certificate
Kent W. Boadwine #1612-Individual License

#1312-
Firm Permit
Failure to comply with CPE requirements Full Negotiated Consent Agreement
March 29, 2010

Boadwine will have 14 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.

Boadwine will be granted a second extension to complete the 14 hours of CPE for period ending June 30, 2009. The 14 hours must be completed within 90 days of the signed agreement by the Vice Chair.


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

Boadwine 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. Boadwine.
Robin R. Bommersbach #1939

Failure to comply with CPE requirements Full Negotiated Consent Agreement
March 20, 2015

Bommersbach will have 1 CPE hour rolled back from the period ending June 30, 2014, into the period ending June 30, 2013. A CPE extension will be placed on her file for period ending June 30, 2013.

Bommersbach will be granted an extension to complete 2 hours of CPE for period ending June 30, 2014. The 2 hours must be completed within 90 days of the signed agreement by the Chair.

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

Bommersbach will not be eligible for an extension to complete CPE for the next three renewal periods.
Bommersbach shall pay an administrative fee of $75.

The administrative fee must be paid within 30 days of the signed agreement by the Chair.
Thomas A. Bowman #2904

Failure to comply with CPE requirements Full Negotiated Consent Agreement
March 20, 2015

    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.

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Kathryn Brewer #2462 Failure to comply with CPE requirements Full Negotiated Consent Agreement
March 27, 2013

Brewer will have 2.5 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.

Brewer will be granted an extension to complete 1.5 hours of CPE for period ending June 30, 2012. The 1.5 hours must be completed within 90 days of the signed agreement by the Chair.

Brewer shall sumbit proof of completion for all claimed CPE courses through the extension and for the next three renewal periods.

Brewer will not be eligible for an extension to compelte CPE for the next three renewal periods.

Brewer 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.
Kirandeep K. Burgess #1836 Failure to comply with CPE requirements Full Negotiated Consent Agreement
March 20, 2015

    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.
Allen R. Canete #1841 Non-compliance with requirements for renewal Full Order
January 7, 2008

Revocation of certificate
James F. Case #1575 Non-compliance with requirements for renewal Full Order
October 13, 2006

Revocation of certificate
Ross A. Determan #2309-Individual License

#953-Firm Permit
Failure to comply with peer review Full Order
January 5, 2009

Licensee is prohibited from performing attest work and issuing reports that would include audit, compilations, or reviews, until such time that he petitions the Board for reinstatement of the privilege to provide attest work.

Licensee must resubmit his firm application for the current year, stating he is exempt from Peer Review, by December 31, 2008. Licensee must pay the cost of the hearing plus a $500 administrative fine.
Ross A. Determan #2309-Individual License

#953-Firm Permit
Failure to Comply with January 5, 2009 Order.

Issued a compilation report dated February 23, 2009.
Full Order
August 19, 2009

    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.
Irene F. Diamond #1161 Failure to comply with CPE requirements Full Negotiated Consent Agreement
March 28, 2012

    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.
Yasunobu Doi #2090 Non-Compliance with requirements for renewal Full Order
April 11, 2008

Revocation of certificate

Becky Dockter #1471 Failure to comply with CPE requirements Full Negotiated Consent Agreement
March 26, 2014

    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.
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Michael K. Dubbelde PA #532 Failure to comply with CPE requirements Full Negotiated Consent Agreement
March 28, 2012

    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.
Kurt R. Eickschen #1858 Non-Compliance with requirements for renewal Full Order
January 7, 2008

Revocation of certificate
Michelle Fostvedt #1681 Failure to comply with CPE requirements

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.

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Ronald Gates Jr. #959 Non-Compliance with requirements for renewal Full Order
November 13, 2006

Revocation of certificate

Keith C. Germann #1457 Non-Compliance with requirements for renewal Full Order
October 27, 2014

Revocation of Firm Permit, Individual Practice Privileges Suspended.
Jun Goto #2007 Non-Compliance with requirements for renewal Full Order
October 13, 2006

Revocation of certificate
Stacey L. Gray #2260 Non-Compliance with requirements for renewal Full Order
November 21, 2011

    That the renewal of Certificate No. 2260 of Stacey Gray be granted, if otherwise eligible.
Bruce E. Hanson #1319 October 13, 2006-Non-Compliance with requirements for renewal Order of Reinstatement
May 31, 2011

    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.

Chad D. Hatch #2031 Non-Compliance with requirements for renewal Full Order
October 13, 2006

Revocation of certificate

Marcia S. Hendrickson #2181 Failure to comply with CPE requirements

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.
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Yasunori Higashino #2088 Failure to comply with CPE requirements

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.

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Ronald L. Hintz #2343 Non-Compliance with requirements for renewal Full Order
January 7, 2008

Revocation of certificate

Douglas Hruby PA#654 Failure to comply with CPE requirements Full Negotiated Consent
Agreement

August 8, 2011


    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.
Douglas Hruby PA#654 Non-Compliance with requirements for renewal Full Order
August 26, 2012

That Douglas Hruby, Certificate No. 654, shall have the 18 CPE hours submitted in July 2012 rolled back to the period ending June 30, 2012.  The 18 CPE hours cannot be used as required CPE hours for the time period ending June 30, 2013.

That Mr. Hruby shall receive a reprimand from the Board for a pattern of noncompliance with respect to the CPE requirements and his attempt to shift responsibility to the Board’s staff, which performed their job admirably. That the conditions of the Consent Agreement between the Board and Mr. Hruby, entered into in August 2011, are still in full effect.

    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.
Scott Hudson #1358 Non-Compliance with requirements for renewal Full Order
November 13, 2006

Revocation of certificate

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Dawn Imrie #2662 Failure to comply with CPE requirements Full Order
May 9, 2012

Revocation of certificate and Administrative Fine in the amount of $500 due by June 30, 2012

Nicole Jacoby #2209 Failure to comply with CPE requirements Full Negotiated Consent
Agreement

August 8, 2011

    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.
Zhengqi Jing #2618 Non-Compliance with requirements for renewal Full Order
November 13, 2006

Revocation of certificate

Teresa Johnson #2356 Professional Conduct Full Negotiated Consent Agreement

October 19, 2005-Active license has been restricted to require pre-issuance reviews of audits be conducted by a firm approved by the South Dakota Board of Accountancy prior to issuance for at least two years.Additionally, 8 hours of CPE must be completed by December 31st in both the areas of Practice Management and Governmental Auditing.
Teresa Johnson #2356 Failure to comply with CPE requirements Full Negotiated Consent Agreement
March 26, 2014

    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.
Stephen C. Jones #1250 Non-Compliance with requirements for renewal Full Order
October 13, 2006

Revocation of certificate

Hee Young Jung #2243 Non-Compliance with requirements for renewal Full Order
October 13, 2006

Revocation of certificate

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William Kallsen #3016 Failure to comply with CPE requirements Full Order
March 24, 2017

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.

Kenton Keckler #2360 Failure to comply with CPE requirements Full Negotiated Consent Agreement
March 26, 2014

    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.
Samer H. Khalife #2077 Non-Compliance with requirements for renewal Full Order
July 24, 2007

Revocation of certificate

Mark A. Kiroff #2848 Non-Compliance with requirements for renewal

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.
Jeffrey A. Kogel #477 Failure to comply to CPE to be in Active Status Full Negotiated Consent Agreement
August 6, 2014

The Board shall grant Kogel an extension to complete 8 hours of CPE for the requirement needed to reactivate his license. The hours must be completed within 30 days of the signed agreement by the Chair.

Kogel 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.
Donald Kramer #1194 Failure to comply with CPE requirements Full Order
March 24, 2017

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.

Richard K. Law #1993 Failure to comply with CPE Audit Full Order
November 3, 2011

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.
Robert F. Lewis #2539 Non-Compliance with requirements for renewal Full Order
April 12, 2008

Revocation of certificate

Ronald T. Linares #2557 Non-Compliance with requirements for renewal Full Order
December 11, 2008

Revocation of certificate

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George E. Maas #962 Non-Compliance with requirements for renewal Full Order
July 24, 2007

Revocation of certificate

Brian E. Mallin #1869 Failure to Comply with CPE requirementsFull Order
August 26, 2012

    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.
William J. Marketon #2640-Individual License

#1215-Firm Permit
Failure to Comply with CPE requirements

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.
Daniel S. Mayberry #2948

Failure to Comply with CPE requirements

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 withing 30 days of the signed agreement by the Chair.
Thomas M. Mayer #2391 Non-Compliance with requirements for renewal Full Order
April 12, 2008

Revocation of certificate

Judi B. McKetta Idaho
CPA CP2707
Performing Attest Services without a license Full Negotiated Consent
Agreement

August 19, 2010

    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.
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William Merkle #1363 Failure to comply with CPE requirements Full Negotiated Consent
Agreement

September 21, 2011

    Merkle will have 29 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.

    Merkle will have 38.5 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.

    Merkle will be granted an extension to complete the 52.5 hours of CPE; 21.5 hours for the period ending June 30, 2009, and 31 hours for the period ending June 30, 2010.  The 52.5 hours must be completed within 90 days of the signed agreement by the Vice Chair.

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

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

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

    Merkle will be assessed an administrative fee in the amount of $400.  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 Mr. Merkle.
Yuji Mito #2098 Non-Compliance with requirements for renewal Full Order
July 24, 2007

Revocation of certificate

Toshiya Miura #2063 Non-Compliance with requirements for renewal Full Order
July 24, 2007

Revocation of certificate

Bridget C. Montour #2001 Non-Compliance with requirements for renewal Full Order
October 13, 2006

Revocation of certificate
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Jerry R. Noonan #252 Failure to comply with CPE requirements Full Order

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.
Cinidy K. Oberg #1884 Failure to comply with CPE requirements Full Negotiated Consent Agreement

March 30, 2016

    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 proff of completion for all claimed CPE courses taken through the extension timeframe 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.
David A. Olson #2418 Non-Compliance with requirements for renewal Full Order
January 31, 2008

Revocation of certificate

Tomohiro Ono #2087 Non-Compliance with requirements for renewal Full Order
July 24, 2007

Revocation of certificate

Hirofumi Ota #2145 Non-Compliance with requirements for renewal Full Order
July 24, 2007

Revocation of certificate

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Minaxi Patel #1685 Non-Compliance with requirements for renewal Full Order
December 11, 2008

Revocation of certificate

Diane Percevich #1826 Failure to comply with CPE requirements Full Order
March 24, 2017

The Board shall grant Percevich an extension to complete 3.5 hours ofCPE for period ending June 30, 2016. The hours must be completed within 90 days of the signed agreement by the Chair.

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

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

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.

James Postma #2430 Failure to comply with CPE requirements Full Negotiated Consent Agreement
March 26, 2014

    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.
Shirley M. Quaintaince #869 Non-Compliance with requirements for renewal Full Order
October 13, 2006

Revocation of certificate
Doane D. Robinson #706 Non-Compliance with requirements for renewal December 1998

Revocation of certificate

Mohammed M. Safi #2078 Non-Compliance with requirements for renewal Full Order
July 24, 2007

Revocation of certificate

Karl J. Sanders #1497 Non-Compliance with requirements for renewal Full Order
January 7, 2008

Revocation of certificate

Donald W. Schulz, Jr. #2715 Non-Compliance with requirements for renewal Full Order
April 12, 2008

Revocation of certificate

Clifford A. Schweitzer #583 Non-Compliance with requirements for renewal July 1, 1993

Revocation of certificate

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Steven Smith #1749 Failure to comply with CPE requirements Full Negotiated Consent Agreement
August 8, 2011

    Smith will have 3 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.

    Smith will be granted an extension to complete the 75 hours of CPE; 15 hours for the period ending June 30, 2009, and 60 hours for the period ending June 30, 2010.  The 75 hours must be completed within 90 days of the signed agreement by the Vice Chair.

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

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

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

    Smith 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.

    The Board will issue a public reprimand to Mr. Smith.
Dennis Stanley #1918 Non-Compliance with requirements for renewal Full Order
December 11, 2008

Revocation of certificate

James E. Stavig #1260 Non-Compliance with requirements for renewal Full Order
October 13, 2006

Revocation of certificate

Sundaresan M.Subramanian #2161 Non-Compliance with requirements for renewal Full Order
October 13, 2006

Revocation of certificate

Timothy J. Sullivan #1191 Non-Compliance with requirements for renewal Full Order
October 13, 2006

Revocation of certificate

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Alan W. Tam #2237 Non-Compliance with requirements for renewal Full Order
July 24, 2007

Revocation of certificate

Keiko Tanaka #2067 Non-Compliance with requirements for renewal Full Order
July 24, 2007

Revocation of certificate

James Thompson #2530 Non-Compliance with requirements for renewal Full Order
October 13, 2006

Revocation of certificate

Marshal Tinant #2853 Failure to comply with Peer Review Full Negotiated Consent Agreement
October 17, 2012

    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.
Bonita Treat #2133 Non-Compliance with requirements for renewal Full Order
March 27, 2007

Revocation of certificate

Cindy Tuttle #1962 Failure to Comply with CPE requirements

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 timeframe 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.
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Toshiyuki Urakami #2056 Failure to comply with CPE requirements Full Negotiated Consent Agreement
September 21, 2011

Urakami will have 1 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.

Urakami will have 3 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.

Urakami will be granted an extension to complete the 7 hours of CPE for period ending June 30, 2010.  The 7 hours must be completed within 90 days of the signed agreement by the Vice Chair.

Urakami will agree to submit proof of completion for all claimed CPE courses taken through the extension timeframe and for the next three renewal periods. Urakami will not be eligible for an extension to complete CPE for the next three renewal periods. Urakami will be required to file his next three renewals before or on the deadline of August 1.

Urakami will be assessed 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.
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Scott Van Den Hemel #1968 Non-Compliance with requirements for renewal Full Order
October 13, 2006

Revocation of certificate

Scott Van Den Hemel #1968 Denial of modification of previous disciplinary action Full Order
September 21, 2015

Denial of modification of previous disciplinary action

Steven Wagner #1298 Failure to comply with CPE requirements Full Negotiated Consent Agreement March 27, 2013

Wagner will have 1 hour of CPE rolled back from the period ending June 30, 2011, in to the period ending June 30, 2010. A CPE extension will be placed on his file for period ending June 30, 2010.

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

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

Wagner 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.
Michael Weber #1550 Failure to comply with CPE requirements Full Order
March 24, 2017

Weber will have 8 hours ofCPE 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 ofCPE 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 timeframe 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.

Jay Wehking #2823 Failure to comply with CPE requirements Full Negotiated Consent Agreement
March 27, 2013.

Wehking will have 1 hour of CPE rolled back from the period ending June 30, 2012, in to the period ending June 30, 2011. A CPE extension will be placed on his file for period ending June 30, 2011.

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

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

Wehking 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.
Bradley D. Whitsell #2873 Felony Conviction Full Order
November 8, 2011

That Bradley D. Whitsell’s license, Certificate No. 2873, be revoked with the condition that he shall not reapply for licensure for a period of three years from the effective date of this Order.
Michael W. Will #1264 Non-Compliance with requirements for renewal Full Order
July 24, 2007

Revocation of certificate

Cheri Wolfe #1731 Failure to comply with CPE requirements Full Negotiated Consent Agreement
August 8, 2011

Wolfe will have 15 hours of CPE rolled back from the period ending June 30, 2009, into the period ending June 30, 2008.  A CPE extension will be placed on her file for period ending June 30, 2008.

Wolfe will have 27 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.

Wolfe will be granted an extension to complete the 5 hours of CPE for the period ending June 30, 2010.  The 5 hours must be completed within 90 days of the signed agreement by the Vice Chair.

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

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

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

Wolfe will be assessed 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.

 



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