Department of Labor and Regulation

Title - South Dakota Board of Accountancy - Complaints

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 the Board office to assure accuracy. The listing may not reflect pending appeals. This page was last updated on April 3, 2014.

Click on the name below to be directed to that particular discipinary action, or return to the Board of Accountancy homepage.

Marvin R. Aho
Michael Bell
Kent W. Boadwine
Kathryn Brewer
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.
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
Kenton Keckler
Samer H. Khalife
Mark A. Kiroff
Gary Larson
Richard K. Law
Robert F. Lewis
Ronald T. Linares
George E. Maas
Brian E. Mallin
William J. Marketon
Thomas M. Mayer
Judi B. McKetta
William Merkle
Yuji Mito
Toshiya Miura
Bridget C. Montour
Wayne Nelson
David A. Olson
Tomohiro Ono
Hirofumi Ota
Minaxi Patel
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
Steven Wagner
Jay Wehking
Bradley D. Whitsell
Michael W. Will
Cheri Wolfe

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Name of Professional
Address, City & State
License Number
License Status
Violation Description
Date & Board Action Taken
Marvin R. Aho 104 Kennedy Drive
Aurora, SD 57002-117
#334R Revoked Non-compliance with requirements for renewal Full Order
October 13, 2006
Revocation of certificate
Michael Bell #4 Deer Run Road
McCook Lake, SD 57049
#2180 Revoked Non-compliance with requirements for renewal Full Order
October 13, 2006
Revocation of certificate
Kent W. Broadwine 2885 Old Orchard Trail
Sioux Falls, SD 57103
#1612-Active License

#1312-
Firm Permit
Active Failure to comply with CPE requirements

Full Negotiated Consent Agreement
March 29, 2010

  1. 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.
  2. 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.
  3. Boadwine will agree to submit proof of completion for all claimed CPE courses through the extension and for the next three renewal periods.
  4. Boadwine will not be eligible to be granted any CPE extensions for the next three renewal periods.
  5. The Board will issue a public reprimand to Mr. Boadwine.
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Kathryn Brewer

24745 Singletree Lane Hermosa, SD 57744

#2462 Active Failure to comply with CPE requirements

Full Negotiated Consent Agreement March 27, 2013

  1. 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.
  2. 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.
  3. Brewer shall sumbit proof of completion for all claimed CPE courses through the extension and for the next three renewal periods.
  4. Brewer will not be eligible for an extension to compelte CPE for the next three renewal periods.
  5. 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.
Allen R. Canete RBC Dain Rauscher
625 9th Street #500
Rapid City, SD 57701
#1841 Revoked Non-compliance with requirements for renewal

Full Order
January 7, 2008
Revocation of certificate

James F. Case 5120 E. Hampton
Avenue #1136
Mesa, AZ 85206-6799
#1575 Revoked Non-compliance with requirements for renewal Full Order
October 13, 2006
Revocation of certificate
Ross A. Determan P.O. Box 1131
Mitchell, SD  57301
#2309-Active License

#953-Firm Permit
Active 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 P.O. Box 1131
Mitchell, SD  57301
#2309-Active License

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

Issued a compilation report dated February 23, 2009.

Full Order
August 19, 2009

  1. The Board assesses a $1000 administrative fine pursuant to SDCL 36-20B-40.
  2. Mr. Determan is required to pay the recovery of costs, as set forth in the Affidavit.
  3. The Board issues a public reprimand to Mr. Determan.
  4. The Board continues to limit his scope of practice in accordance with restrictions contained in the January 5, 2009, Order issued by the Board.
  5. 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.
  6. 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.
  7. 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.
  8. 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 105 Elm Street
Oacoma, SD 57365
#1161 Active Failure to comply with CPE requirements

Full Negotiated Consent Agreement
March 28, 2012

  1. 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
  2. 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;
  3. 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;
  4. Diamond shall submit proof of completion for all claimed CPE courses taken through the extension timeframe and for the next three renewal periods;
  5. Diamond will not be eligible for an extension to complete CPE for the next three renewal periods;
  6. Diamond shall file her next three renewals before or on the deadline of August 1; and
  7. 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 209 Park Heights
Komagome
3-12-3, Komagome,
Toshima-ku
Tokyo, Japan 170-0003
#2090 Revoked Non-Compliance with requirements for renewal

Full Order
April 11, 2008
Revocation of certificate

Becky Dockter 2108 S. Canyon Ave. Sioux Falls, SD 57110 #1471 Active Failure to comply with CPE requirements

Full Negotiated Consent Agreement
March 26, 2014

  1. 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
  2. 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
  3. 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
  4. Dockter shall submit proof of completion for all claimed CPE courses taken through the extension timeframe and for the next three renewal periods
  5. Dockter will not be eligible for an extension to complete CPE for the next three renewal periods
  6. 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 1180 US Hwy 75
Pipestone, MN 56164
PA #532 Active Failure to comply with CPE requirements

Full Negotiated Consent Agreement
March 28, 2012

  1. 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
  2. Dubbelde shall submit proof of completion for all claimed CPE courses taken through the extension timeframe and for the next three renewal periods
  3. Dubbelde will not be eligible for an extension to complete CPE for the next three renewal periods
  4. Dubbelde shall file his next three renewals before or on the deadline of August 1st
  5. 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 7095 County Road Six
Maple Plain, MN 55359
#1858 Revoked Non-Compliance with requirements for renewal Full Order
January 7, 2008
Revocation of certificate
Michelle Fostvedt 1510 Crestview Drive
Vermillion, SD 57069
#1681 Inactive Failure to comply with CPE requirements

Full Negotiated Consent
Agreement

September 21, 2011

  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. Fostvedt will not be eligible for an extension to complete CPE for the next three renewal periods.
  6. Fostvedt will be required to file her next three renewals before or on the deadline of August 1.
  7. 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.
  8. The Board will issue a public reprimand to Ms. Fostvedt.
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Ronald Gates Jr. 20 N. Harmon Drive
Mitchell, SD  57301
#959 Revoked Non-Compliance with requirements for renewal

Full Order
November 13, 2006
Revocation of certificate

Jun Goto 7-3-3-806 Hikarigaoka
Nerima-ku
Tokyo, Japan 179-0072
#2007 Revoked Non-Compliance with requirements for renewal Full Order
October 13, 2006
Revocation of certificate
Stacey L. Gray 11784 N. Strahorn Road
Hayden Lake, ID 83835
#2260 Active Non-Compliance with requirements for renewal

Full Order
November 21, 2011

  1. That the renewal of Certificate No. 2260 of Stacey Gray be granted, if otherwise eligible.
Bruce E. Hanson 48050 N 253rd Street
Garretson, SD 57030
#1319 Active (Reinstated on May 31, 2011)

Revoked (October 13, 2006)
October 13, 2006-Non-Compliance with requirements for renewal

Order of Reinstatement
May 31, 2011

  1. Mr. Hanson will pay for all the costs of the administrative hearing held on this matter on May 13, 2011.
  2. 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 1803 Overlook Ridge Road
Brookings, SD 57006
#2031 Revoked Non-Compliance with requirements for renewal

Full Order
October 13, 2006
Revocation of certificate

Marcia S. Hendrickson 46382 276th Street
Chancellor, SD 57015
#2181 Active Failure to comply with CPE requirements

Full Negotiated Consent
Agreement

March 28, 2012

  1. 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
  2. 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
  3. Hendrickson shall submit proof of completion for all claimed CPE courses taken through the extension timeframe and for the next three renewal periods
  4. Hendrickson will not be eligible for an extension to complete CPE for the next three renewal periods
  5. Hendrickson shall file her next three renewals before or on the deadline of August 1st
  6. 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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Ronald L. Hintz Clifton Gunderson LLP
2700 Westown Parkway
  #400
West Des Moines, IA
  50266
#2343 Revoked Non-Compliance with requirements for renewal

Full Order
January 7, 2008

Revocation of certificate

Yasunori Higashino 2-9-47 Nigawa-cho
Nishinomiy-chi
Hyogo, Japan 662-0810
#2088 Active Failure to comply with CPE requirements

Full Negotiated Consent
Agreement

September 21, 2011

  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. Higashino will not be eligible for an extension to complete CPE for the next three renewal periods.
  6. Higashino will be required to file his next three renewals before or on the deadline of August 1.
  7. 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 Clifton Gunderson LLP
2700 Westown Parkway
  #400
West Des Moines, IA
  50266
#2343 Revoked Non-Compliance with requirements for renewal

Full Order
January 7, 2008

Revocation of certificate

Douglas Hruby 201 S. Broadway Ave.
Marion, SD 57043
PA#654 Active Failure to comply with CPE requirements

Full Negotiated Consent
Agreement

August 8, 2011


  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. Hruby will not be eligible for an extension to complete CPE for the next three renewal periods.
  6. Hruby will be required to file his next three renewals before or on the deadline of August 1.
  7. 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 201 S. Broadway Ave.
Marion, SD 57043
PA#654 Active Non-Compliance with requirements for renewal

Full Order
August 26, 2012

  1. 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.
  1. That Mr. Hruby shall pay an administrative fine in the amount of $550.00 by August 31, 2012.
  1. 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.
  1. That the conditions of the Consent Agreement between the Board and Mr. Hruby, entered into in August 2011, are still in full effect.
  1. 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.
  1. That Mr. Hruby’s license shall be considered renewed as of August 1, 2012.
Scott Hudson 3712 E. Dawley Court
Sioux Falls, SD 57103
#1358 Revoked Non-Compliance with requirements for renewal

Full Order
November 13, 2006

Revocation of certificate

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Dawn Imrie 404 N. State Street
Groton, SD 57445
#2662 Revoked 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

Zhengqi Jing 1022 Knollwood Drive
Palatine, IL 60067
#2618 Revoked Non-Compliance with requirements for renewal

Full Order
November 13, 2006

Revocation of certificate

Nicole Jacoby 3 World Financial Center
200 Vesey St. 14th Floor
New York, NY 10281
#2209 Active Failure to comply with CPE requirements

Full Negotiated Consent
Agreement

August 8, 2011

  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. Jacoby will not be eligible for an extension to complete CPE for the next three renewal periods.
  6. Jacoby will be required to file her next three renewals before or on the deadline of August 1.
  7. 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 1022 Knollwood Drive
Palatine, IL 60067
#2618 Revoked Non-Compliance with requirements for renewal

Full Order
November 13, 2006

Revocation of certificate

Teresa Johnson PO Box 768
Rapid City, SD 57709
#2356 Active 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 CPEmust be completed by December 31st in both the areas of Practice Management and Governmental Auditing.
Teresa Johnson 2525 W. Main St. #305a-5 Rapid City, SD 57702 #2356 Active Failure to comply with CPE requirements

Full Negotiated Consent Agreement
March 26, 2014

  1. 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
  2. Johnson shall submit proof of completion for all claimed CPE courses taken for the next three renewal periods
  3. Johnson will not be eligible for an extension to complete CPE for the next three renewal periods
  4. 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 135 E. St Andrew St.
Rapid City, SD 57701-5812
#1250 Revoked Non-Compliance with requirements for renewal

Full Order
October 13, 2006

Revocation of certificate

Hee Young Jung 102-206 Boramae
Samsung Apt.
Bongchon 1-dong,
Kwanak-ku

Seoul, Korea 151-752
#2243 Revoked Non-Compliance with requirements for renewal

Full Order
October 13, 2006

Revocation of certificate

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Kenton Keckler PO Box 851 Eagle Butte, SD 57625 #2360 Active Failure to comply with CPE requirements

Full Negotiated Consent Agreement
March 26, 2014

  1. 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
  2. Keckler shall submit proof of completion for all claimed CPE courses taken for the next three renewal periods
  3. 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
  4. Keckler shall submit proof of completion for all claimed CPE courses taken through the extension timeframe and for the next three renewal periods
  5. Keckler will not be eligible for an extension to complete CPE for the next three renewal periods
  6. 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  PO Box 73000
Dubai, UAE
#2077 Revoked Non-Compliance with requirements for renewal

Full Order
July 24, 2007
Revocation of certificate

Mark A. Kiroff 5336 S. 14th Street
Omaha, NE 68137
#2848 Expired Non-Compliance with requirements for renewal

Full Order
November 3, 2011

  1. 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;
  2. That Mark A. Kiroff pay to the Board an administrative fine in the amount of $500.00 by December 31, 2011; and
  3. That Mark A. Kiroff shall return to the Board his South Dakota certificate, Certificate No. 2848, by December 31, 2011.
Gary Larson 900 Winchester Dr. Pierre, SD 57501 #417R Active Failure to comply with CPE requirements

Full Negotiated Consent Agreement
March 26, 2014

  1. The Board shall grant Larson an extension to complete 7 hours of CPE for period ending June 30, 2013. The hours must be completed within 90 days of the signed agreement by the Chair
  2. Larson shall submit proof of completion for all claimed CPE courses taken through the extension timeframe and for the next three renewal periods
  3. Larson will not be eligible for an extension to complete CPE for the next three renewal periods
  4. Larson 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
Richard K. Law 7D, Block 5 City Garden
North Point

Hong Kong, China
#1993 Inactive 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:

  1. Richard K. Law shall pay an administrative fine in the amount of $500.00 by December 31, 2011;
  2. 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;
  3. 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
  4. 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  1212 W Polk Road
Hart, MI  49420-8111
#2539 Revoked Non-Compliance with requirements for renewal

Full Order
April 12, 2008

Revocation of certificate

Ronald T. Linares 15002 SW 36th Street
Davie, FL  33331
#2557 Revoked Non-Compliance with requirements for renewal

Full Order
December 11, 2008

Revocation of certificate

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George E. Maas  4910 Lincoln Dr
Hennepin, MN
#962 Revoked Non-Compliance with requirements for renewal

Full Order
July 24, 2007

Revocation of certificate

Brian E. Mallin  2054 Canyon Drive
Cheyenne, WY 82009
#1869 Relinquished Failure to Comply with CPE requirementsFull Order
August 26, 2012
  1. That the Board hereby accepts the surrendering of Certificate No. 1869 by Brian Mallin; and
  1. 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  24816 462nd Avenue
Hartford, SD 57033
#2640-Active License

#1215-Firm Permit
Active Failure to Comply with CPE requirements

Full Negotiated Consent
Agreement

March 29, 2010


  1. 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.
  2. 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. 
  3. Marketon will agree to submit proof of completion for all claimed CPE courses for the next three renewal periods. 
  4. Marketon will not be eligible to be granted any CPE extensions for the next three renewal periods. 
  5. The Board will issue a public reprimand to Mr. Marketon.
Thomas M. Mayer  7013 Weston Circle
Edina, MN 55439
#2391 Revoked Non-Compliance with requirements for renewal

Full Order
April 12, 2008

Revocation of certificate

Judi B. McKetta  1086 Kasper Road
Moscow, ID 83843
Idaho
CPA CP2707
  Performing Attest Services without a license

Full Negotiated Consent
Agreement

August 19, 2010

  1. McKetta will notify the client that the auditor’s report must no longer be associated with the financial statements.
  2. McKetta will notify regulatory agencies having jurisdiction over the client that the auditor’s report should no longer be relied upon.  
  3. 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.  
  4. McKetta will notify the client that a new audit will need to be done by a licensed CPA firm.  
  5. 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.
  6. The Board will issue a public reprimand to Ms. McKetta.
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William Merkle 200 Ridge Road
Jupiter, FL 33477
#1363 Active Failure to comply with CPE requirements

Full Negotiated Consent
Agreement

September 21, 2011

  1. 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.
  2. 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
  3. 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.
  4. 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.
  5. Merkle will not be eligible for an extension to complete CPE for the next three renewal periods.
  6. Merkle will be required to file his next three renewals before or on the deadline of August 1.
  7. 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.
  8. The Board will issue a public reprimand to Mr. Merkle.
Yuji Mito   2 Forest Laneway #304
Toronto, Canada
#2098 Revoked Non-Compliance with requirements for renewal

Full Order
July 24, 2007

Revocation of certificate

Toshiya Miura   4502-14 Murakami
Chiba, Japan
#2063 Revoked Non-Compliance with requirements for renewal

Full Order
July 24, 2007

Revocation of certificate

Bridget C. Montour 825 Twin Pines Drive
Madison, WI 53704
#2001 Revoked Non-Compliance with requirements for renewal

Full Order
October 13, 2006

Revocation of certificate

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Wayne Nelson 13040 Box Elder Drive
Rapid City, SD 57702
#2412 Active Failure to comply with CPE requirements

Full Negotiated Consent Agreement

August 8, 2011

  1. Nelson 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.
  2. Nelson will have 6 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.
  3. Nelson will be granted an extension to complete the 20 hours of CPE for period ending June 30, 2010.  The 20 hours must be completed within 90 days of the signed agreement by the Vice Chair.
  4. Nelson will agree to submit proof of completion for all claimed CPE courses taken through the extension timeframe and for the next three renewal periods.
  5. Nelson will not be eligible for an extension to complete CPE for the next three renewal periods.
  6. 6. Nelson will be required to file his next three renewals before or on the deadline of August 1.
  7. Nelson 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.
David A. Olson 5326 Paola Circle
Bloomington, MN  55437
#2418 Revoked Non-Compliance with requirements for renewal

Full Order
January 31, 2008

Revocation of certificate

Tomohiro Ono   5-1-25-203 Kamiikedai
Tokyo, Japan
#2087 Revoked Non-Compliance with requirements for renewal

Full Order
July 24, 2007

Revocation of certificate

Hirofumi Ota   Rudolf Breitscheid
Langen, Germany
#2145 Revoked Non-Compliance with requirements for renewal

Full Order
July 24, 2007

Revocation of certificate

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Minaxi Patel 3806 Meadowbrook Dr.
Rapid City, SD  57702
#1685 Revoked Non-Compliance with requirements for renewal

Full Order
December 11, 2008

Revocation of certificate

James Postma PO Box 5508 Rapid City, SD 57709 #2430 Active Failure to comply with CPE requirements

Full Negotiated Consent Agreement
March 26, 2014

  1. 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
  2. Postma shall submit proof of completion for all claimed CPE courses taken for the next three renewal periods
  3. Postma will not be eligible for an extension to complete CPE for the next three renewal periods
  4. 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 6621 W. Larkspur Circle
Sioux Falls, SD 57106
#869 Revoked Non-Compliance with requirements for renewal Full Order
October 13, 2006
Revocation of certificate
Doane D. Robinson  2017 Twin Elms
Rapid City, SD 57702
#706 Revoked Non-Compliance with requirements for renewal

December 1998
Revocation of certificate

Mohammed M. Safi   PO Box 7613
Abu Dhabi, UAE
#2078 Revoked Non-Compliance with requirements for renewal

Full Order
July 24, 2007

Revocation of certificate

Karl J. Sanders 2681 Horseshoe Lane
Woodbury, MN 55125
#1497 Revoked Non-Compliance with requirements for renewal

Full Order
January 7, 2008
Revocation of certificate

Donald W. Schulz, Jr. 4813 S. Baha
Sioux Falls, SD 57106
#2715 Revoked Non-Compliance with requirements for renewal

Full Order
April 12, 2008

Revocation of certificate

Clifford A. Schweitzer PO Box 458
Aberdeen, SD 57402
#583 Revoked Non-Compliance with requirements for renewal

July 1, 1993
Revocation of certificate

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Steven Smith 5911 Reeds Road
Apt.#100
Mission, KS 66202
#1749 Active Failure to comply with CPE requirements

Full Negotiated Consent Agreement
August 8, 2011

  1. 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.
  2. 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.
  3. 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.
  4. Smith will not be eligible for an extension to complete CPE for the next three renewal periods.
  5. Smith will be required to file his next three renewals before or on the deadline of August 1.
  6. 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.
  7. The Board will issue a public reprimand to Mr. Smith.
Dennis Stanley PO Box 22
Presho, SD 57568
#1918 Revoked Non-Compliance with requirements for renewal

Full Order
December 11, 2008

Revocation of certificate

James E. Stavig 904 Par Tee Drive
Hartford, SD 57033
#1260 Revoked Non-Compliance with requirements for renewal

Full Order
October 13, 2006

Revocation of certificate

Sundaresan M.Subramanian 1505 Barclay Drive
Austin, TX 78746
#2161 Revoked Non-Compliance with requirements for renewal

Full Order
October 13, 2006

Revocation of certificate

Timothy J. Sullivan 6304 Oscar Howe Circle
Sioux Falls, SD 57106
#1191 Revoked Non-Compliance with requirements for renewal

Full Order
October 13, 2006

Revocation of certificate

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Alan W. Tam   1077 Marinaside Cresent
Apt 603
Vancouver BC, Canada
#2237 Revoked Non-Compliance with requirements for renewal

Full Order
July 24, 2007

Revocation of certificate

Keiko Tanaka   430 Kaiolu St #309
Honolulu, HI
#2067 Revoked Non-Compliance with requirements for renewal

Full Order
July 24, 2007

Revocation of certificate

James Thompson Blain L. Christianson &
Associates
PO Box 9705
Fargo, ND 58106-9705
#2530 Revoked Non-Compliance with requirements for renewal

Full Order
October 13, 2006

Revocation of certificate

Marshal Tinant Empire Accounting & Financial Services
PO Box 169
St. Francis, SD 57572
#2583 Active Failure to comply with Peer Review Full Negotiated Consent Agreement
October 17, 2012
  1. Tinant will not compile financial statements for any clients without doing so in accordance with the standards.
  2. 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.
  3. When performing services of this nature, Tinant agrees that he will notify the board and be subject to peer review.


Bonita Treat 107 B Street
Suite 386

San Diego, CA 92101
#2133 Revoked Non-Compliance with requirements for renewal

Full Order
March 27, 2007

Revocation of certificate

Cindy Tuttle PO Box 9
Ethan, SD 57334
#1962 Active Failure to Comply with CPE requirements

Full Negotiated Consent Agreement
March 29, 2010

  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. Tuttle will not be eligible to be granted any CPE extensions for the next three renewal periods.
  6. The Board will issue a public reprimand to Ms. Tuttle.


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Toshiyuki Urakami 7-12-306 Seki 2 Chome,
Minami-ku

Saitama, Japan 336-0038
#2056 Active Failure to comply with CPE requirements

Full Negotiated Consent Agreement
September 21, 2011

  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. Urakami will not be eligible for an extension to complete CPE for the next three renewal periods.
  6. Urakami will be required to file his next three renewals before or on the deadline of August 1.
  7. 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 PO Box 571
Ft. Pierre, SD 57532
#1968 Revoked Non-Compliance with requirements for renewal

Full Order
October 13, 2006

Revocation of certificate

Steven Wagner

1216 S. Kevin Circle Sioux Falls, SD 57106

#1298 Active Failure to comply with CPE requirements

Full Negotiated Consent Agreement March 27, 2013

  1. 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.
  2. Wagner shall submit proof of completion for all claimed CPE courses taken for the next three renewal periods.
  3. Wagner will not be eligible for an extension to complete CPE for the next three renewal periods.
  4. 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.
Jay Wehking 26477 487th Ave. Valley Springs, SD 57068 #2823 Active Failure to comply with CPE requirements

Full Negotiated Consent Agreement March 27, 2013

  1. 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.
  2. Wehking shall submit proof of completion for all claimed CPE courses taken for the next three renewal periods.
  3. Wehking will not be eligible for an extension to complete CPE for the next three renewal periods.
  4. 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  1432 W. Waterstone
Drive
Sioux Falls, SD 57108
#2873 Revoked Felony Conviction

Full Order
November 8, 2011

  1. 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   206 E. 39th Ste 132
S. Sioux City, NE
#1264 Revoked Non-Compliance with requirements for renewal

Full Order
July 24, 2007

Revocation of certificate

Cheri Wolfe 6489 Hares Drive
Wentworth, SD 57075
#1731 Active Failure to comply with CPE requirements

Full Negotiated Consent Agreement

August 8, 2011

  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. Wolfe will not be eligible for an extension to complete CPE for the next three renewal periods.
  6. Wolfe will be required to file her next three renewals before or on the deadline of August 1.
  7. 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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Contact Us

South Dakota Board of Accountancy
301 East 14th Street, Suite 200
Sioux Falls, SD 57104
Phone: 605.367.5770
Fax: 605.367.5773

 

 


Marcia Hultman, Secretary
700 Governors Drive
Pierre, SD 57501-2291
Tel. 605.773.3101
Fax. 605.773.6184