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 May 2, 2024.

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

Marvin R. Aho
Bruce Ashland (2)
Michael Bell
Scott Bell
F. Peter Bergman
Jeffrey Berzina
Linda Black
Kent W. Boadwine
Valarie Boal
Lisa Bodden
Robin Bommersbach
Barry Bouchie
Thomas Bowman
Kathryn Brewer
Kirandeep Burgess
Peggy Busse (2)
Allen R. Canete
Mary Ellen Carlson (2)
James F. Case
Mary Day
Jack Davis
Donna Denker
Ross A. Determan (2)
Irene Diamond
Becky Dockter
Yasunobu Doi
Michael K. Dubbelde
Jack Dugan
Christ Economo
Kurt R. Eickschen
Martin S. Eller
Galen Ensz
Gregory Feiner
Richard Flugge & FDJ, LLC
Michelle Fostvedt
Amber L. Fraasch
Paul Freidel
Ronald Gates Jr.
Keith C. Germann
Jun Goto
Kevin Gotto
Stacey L. Gray
Guthmiller Accounting Ltd.
Cathy Hall
Nathan Hall
Bruce E. Hanson
Bruce E. Hanson
Chad D. Hatch
Dan Heard
Marcia S. Hendrickson
Kristy Hepper
Larry Hettinger
Yasunori Higashino
Ronald L. Hintz
Douglas Hruby (2)
Scott Hudson
Dawn Imrie
Nicole Jacoby
Karen Jastram
Zhengqi Jing
Laura Johnson
Teresa Johnson (2)
Stephen C. Jones
Hee Young Jung
William Kallsen
Kenton Keckler
Cynthia S. Kennedy
Samer H. Khalife
Mark A. Kiroff
Jeffrey A. Kogel
Donald Kramer
David Krueger
Jamie Kuno
Richard K. Law
Robert F. Lewis
Ronald T. Linares
George E. Maas
Brian E. Mallin
Jason Malsam (2)
William J. Marketon
John Matthias Jr.
Daniel S. Mayberry
Thomas M. Mayer
Judi B. McKetta
William Merkle
Ronald Millar
Yuji Mito
Toshiya Miura
Bridget C. Montour
Scott Morstad
Jerry R. Noonan
Kathryn Nordstrom
Dale Norton III (3)
Stephen Nowachek
Cindy K. Oberg
David A. Olson
Tomohiro Ono
Hirofumi Ota
Minaxi Patel
Diane Percevich
Ryan Petersen
Michael J. Pommer
James Postma
Shirley M. Quaintaince
Madra Rensberger
Doane D. Robinson
Mohammed M. Safi
Karl J. Sanders
Donald W. Schulz, Jr.
Clifford A. Schweitzer
Anita Silver
Steven Smith
Dennis Stanley
James E. Stavig
Paula Stromer
Sundaresan M.Subramanian
Timothy J. Sullivan
Alan W. Tam
Keiko Tanaka
Yolanda Theophilus
James Thompson
Mark Thompson
Lester Timm
Marshal Tinant
Bonita Treat
Cole Turner
Cindy Tuttle
Toshiyuki Urakami
Scott Van Den Hemel (2)
Andrea Vugteveen
Steven Wagner (4)
Michael Weber
Christine Wegh
Jay Wehking
Bradley D. Whitsell
Michael W. Will
Cheri Wolfe
Peter Young
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
Bruce Ashland #2285 Failure to comply with CPE requirements Full Order
May 5, 2021

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

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

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

Bruce Ashland #2285 Full Order
June 16, 2021 - Amendment to Order

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

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

Revocation of certificate
Scott Bell #3181 Failure to comply with CPE requirements Consent Agreement
Jan. 22, 2020

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

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

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

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

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


F. Peter Bergman #447R Failure to comply with CPE requirements Full Consent Agreement
March 21, 2024

  1. Licensee agrees, in lieu of further contesting this matter, that their license shall be suspended for 90 days which shall be held in abeyance pending his compliance with the following conditions:
    1. Licensee shall have 6.5 CPE hours rolled back from period ending June 30, 2023, to period ending June 30, 2022, effective the date of this Consent Agreement. Licensee shall only receive credit for these hours toward the period ending June 30, 2022. This shall serve as an extension of the CPE period ending June 30, 2022.
    2. Licensee shall complete and provide proof of completions to the Board office of 4.1 CPE Hours within 90 days of the effective date of this Consent Agreement. Licensee shall only receive credit for these hours toward the period ending June 30, 2023. This shall fulfill his obligation for the audit period as determined by Board policy under Board rules. This includes the Board staff rolling back hours to the prior periods. This shall serve as an extension of CPE periods ending June 30, 2023.
    3. Licensee shall pay a fine of $300 to the Board office within 30 days of the effective date of this Consent Agreement.
    4. Licensee shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.
  2. Licensee shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2024, 2025, and 2026. The Board office may deny any requests for extensions based solely on this Consent Agreement.
  3. If Licensee fails to comply with any of the terms of this Consent Agreement, Licensee agrees that any such violation would constitute new grounds for further discipline and/or imposition of the suspension held in abeyance.
Jeffrey Berzina #1913 Failure to comply with CPE requirements Full Consent Agreement
March 20, 2019

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

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

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

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

Linda Black #1959 Failure to comply with CPE Audit, Failure to respond to Complaint, Failure to respond to Formal Complaint, Failed CPE Audit Full Consent Agreement
Exhibit A
March 21, 2024

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

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

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.
Valarie Boal #1548 Failure to comply with CPE requirements Full Consent Agreement
March 20, 2019

Boal will have 11 hours of CPE rolled back from the period ending June 30, 2018, into the period ending June 30, 2017 to satisfy the 120 CPE hour requirement for the three-year renewal period ending June 30, 2017. A CPE extension will be placed on her file for period ending June 30, 2017;

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

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

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

Lisa Bodden #1999

Failure to comply with CPE requirements Full Consent Agreement
Exhibit A
January 24, 2024
  1. BODDEN agrees, in lieu of further contesting this matter, that her license shall be suspended for 90 days which shall be held in abeyance pending her compliance with the following conditions:
    1. BODDEN shall have 23 CPE hours rolled back from period ending June 30, 2022, to period ending June 30, 2021, effective the date of this Consent Agreement. BODDEN shall only receive credit for these hours toward the period ending June 30, 2021. This shall serve as an extension of the CPE period ending June 30, 2021.
    2. BODDEN shall pay a fine of $300 to the Board office within 30 days of the effective date of this Consent Agreement.
    3. BODDEN shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1st of each of the following years: 2024, 2025, and 2026.
    4. BODDEN shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.
  2. BODDEN shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2024, 2025, and 2026. The Board office may deny any requests for extensions based solely on this Consent Agreement.
  3. Any violation of this Consent Agreement by BODDEN constitutes grounds for further discipline and/or imposition of the suspension held in abeyance.
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.
Barry Bouchie #1595

Failure to complete CPE with extension, Failure to comply with CPE Audit, Failure to respond to Complaint, Failed CPE Audit Full Consent Agreement
Exhibit A
March 21,2024

  1. BOUCHIE agrees, in lieu of further contesting this matter, that his license shall be relinquished. The board accepts the surrendering of his Certificate No. 1595, effective February 14, 2024.
  2. If BOUCHIE applies for licensure within the five years from February 14, 2024, then BOUCHIE shall appear, in person, before the Board prior to the reinstatement or issuance of a certificate.
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 submit 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 complete 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.
Peggy Busse #2175 Failure to comply with CPE Audit Full Consent Agreement
December 15, 2023

License shall be suspended for a period of 90 days from the effective date of this agreement which shall be held in abeyance pending compliance with the following requirements:
  1. Licensee shall submit proof of completion of all claimed CPE hours taken from July 1, 2020 through June 30, 2023. Licensee shall provide such proof to the Board office within 30 days of the effective date of this Consent Agreement.
  2. Licensee shall pay a fine of $250 to the Board office within 30 days of the effective date of this Consent Agreement.
Peggy Busse #2175 Failure to comply with CPE Audit Full Consent Agreement
March 21, 2024

  1. Licensee agrees, in lieu of further contesting this matter, that their license shall be suspended for 90 days which shall be held in abeyance pending his compliance with the following conditions:
    1. Licensee shall complete and provide proof of completions to the Board office of 16.5 CPE Hours within 90 days of the effective date of this Consent Agreement. Licensee shall only receive credit for these hours toward the period ending June 30, 2023. This shall fulfill her obligation for the audit period as determined by Board policy under Board rules. This includes the Board staff rolling back hours to the prior periods. This shall serve as an extension of CPE periods ending June 30, 2022 and June 30, 2023.
    2. Licensee shall pay a fine of $350 to the Board office within 30 days of the effective date of this Consent Agreement.
    3. Licensee shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1st of each of the following years: 2024, 2025, and 2026.
    4. Licensee shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.
  2. Licensee shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2024, 2025, and 2026. The Board office may deny any requests for extensions based solely on this Consent Agreement.
  3. If Licensee fails to comply with any of the terms of this Consent Agreement, Licensee agrees that any such violation would constitute new grounds for further discipline and/or imposition of the suspension held in abeyance.
Allen R. Canete #1841 Non-compliance with requirements for renewal Full Order
January 7, 2008

Revocation of certificate
Mary Ellen Carlson #2810 Failure to comply with CPE requirements Full Consent Agreement
January 24, 2024

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

  1. Licensee shall pay a fine of $250 to the Board office within 30 days of the effective date of this Consent Agreement.
  2. Licensee shall not be granted CPE extensions for the next three years following the effective date of this agreement. The Board office shall summarily deny any extension requests received during that time based solely on this agreement.
  3. Licensee shall be subject to a CPE audit for the period of July 1, 2021, through June 30, 2023.
Mary Ellen Carlson #2810 Failure to comply with CPE requirements

Full Consent Agreement
May 2, 2024

  1. Licensee agrees that this Consent Agreement shall serve as the final resolution of this matter, including any appeal. Licensee also agrees, in lieu of further contesting this matter, that their license shall be suspended for a period of 90 days from the effective date of this agreement which shall be held in abeyance pending compliance with the following requirements:
    1. Licensee shall complete and provide proof of completion to the Board office of 40.7 CPE hours within 90 days of the effective date of this Consent Agreement. Licensee shall only receive credit for these hours toward the period ending June 30, 2023. This shall fulfill her obligation for the audit period as determined by Board policy under Board rules. This includes the Board staff rolling back hours to the prior periods. This shall serve as an extension of CPE periods ending June 30, 2022, and June 30, 2023.
    2. Licensee shall pay a fine of $300 to the Board office within 30 days of the effective date of this Consent Agreement.
    3. Licensee shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1st of each of the following years: 2024, 2025, and 2026.
    4. Licensee shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.
  2. Licensee shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2024, 2025, and 2026. The Board office may deny any requests for extensions based solely on this Consent Agreement.
  3. If Licensee fails to comply with any of the terms of this Consent Agreement, Licensee agrees that any such violation would constitute new grounds for further discipline and/or imposition of the suspension held in abeyance.
James F. Case #1575 Non-compliance with requirements for renewal Full Order
October 13, 2006

Revocation of certificate
Jack Davis #1651 Denial of Request for CPE Extension Full Order
Oct. 19, 2021

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

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

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

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

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

Mary Day #1202 Failure to comply with CPE requirements Full Consent Agreement
May 2, 2024

  1. Licensee agrees that this Consent Agreement shall serve as the final resolution of this matter, including any appeal. Licensee also agrees, in lieu of further contesting this matter, that their license shall be suspended for a period of 90 days from the effective date of this agreement which shall be held in abeyance pending compliance with the following requirements:
    1. Licensee shall complete and provide proof of completion to the Board office of 45.9 CPE hours within 90 days of the effective date of this Consent Agreement. Licensee shall only receive credit for these hours toward the period ending June 30, 2023. This shall fulfill her obligation for the audit period as determined by Board policy under Board rules. This includes the Board staff rolling back hours to the prior periods. This shall serve as an extension of CPE periods ending June 30, 2021, June 30, 2022, and June 30, 2023.
    2. Licensee shall pay a fine of $350 to the Board office within 30 days of the effective date of this Consent Agreement.
    3. Licensee shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1st of each of the following years: 2024, 2025, and 2026.
    4. Licensee shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.
  2. Licensee shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2024, 2025, and 2026. The Board office may deny any requests for extensions based solely on this Consent Agreement.
  3. If Licensee fails to comply with any of the terms of this Consent Agreement, Licensee agrees that any such violation would constitute new grounds for further discipline and/or imposition of the suspension held in abeyance.
Donna Denker #1141 Failure to comply with CPE Audit, Failure to comply with CPE requirements Full Consent Agreement
Exhibit A
January 24, 2024

  1. DENKER agrees, in lieu of further contesting this matter, that her license shall be suspended for 90 days which shall be held in abeyance pending her compliance with the following conditions:
    1. DENKER shall complete and provide proof of completion to the Board office of 100 CPE hours within 90 days of the effective date of this Consent Agreement. DENKER shall only receive credit for these hours toward the period ending June 30, 2023. This shall fulfill her obligation for the audit period as determined by Board policy under Board rules. This includes the Board staff rolling back hours to the prior periods. This shall serve as an extension of CPE periods ending June 30, 2021, June 30, 2022, and June 30, 2023.
    2. DENKER shall pay a fine of $800 to the Board office within 30 days of the effective date of this Consent Agreement.
    3. DENKER shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1, of each of the following years: 2024, 2025, and 2026.
    4. DENKER shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.
  2. DENKER shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2024, 2025, and 2026. The Board office may deny any requests for extensions based solely on this Consent Agreement.
  3. Any violation of this Consent Agreement by DENKER constitutes grounds for further discipline and/or imposition of the suspension held in abeyance.
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.
Jack Dugan #451 Denial of Request for CPE Extension Full Order
Oct. 27, 2017

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

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

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

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

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

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

Christ Economo #3132 Denial of Request for CPE Extension Full Order
Oct. 27, 2017

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

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

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

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

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

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

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

Revocation of certificate
Martin S. Eller #3335 Failure to comply with CPE requirements Full Consent Agreement
March 22, 2023

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

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

Galen Ensz #1783 Failure to comply with CPE requirements Full Consent Agreement
Exhibit A
January 24, 2024
  1. ENSZ agrees, in lieu of further contesting this matter, that his license shall be suspended for 90 days which shall be held in abeyance pending his compliance with the following conditions:
    1. ENSZ shall complete and provide proof of completion to the Board office of 2.5 CPE hours within 90 days of the effective date of this Consent Agreement. ENSZ shall only receive credit for these hours toward the period ending June 30, 2023. This shall serve as an extension of the CPE period ending June 30, 2023.
    2. ENSZ shall pay a fine of $250 to the Board office within 30 days of the effective date of this Consent Agreement.
    3. ENSZ shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1st of each of the following years: 2024, 2025, and 2026.
    4. ENSZ shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.
  2. ENSZ shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2024, 2025, and 2026. The Board office may deny any requests for extensions based solely on this Consent Agreement.
  3. Any violation of this Consent Agreement by ENSZ constitutes grounds for further discipline and/or imposition of the suspension held in abeyance.
Gregory Feiner #1804 Failure to comply with CPE requirements Full Consent Agreement
March 20, 2019

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

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

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

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

Richard Flugge and FDJ, LLC #193 and firm permit 17121 Professional Conduct

Formal Reprimand
July 20, 2023

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.

Amber Fraasch #2565 Failure to comply with CPE requirements Consent Agreement
March 23, 2022

Fraasch will have 2.9 hours of CPE rolled back from the period ending June 30, 2021, into the period ending June 30, 2020 to satisfy the 120 CPE hour requirement for the three-year renewal period ending June 30, 2020. A CPE extension will be placed on her filed for period ending June 30, 2020;

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

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

Fraasch shall pay an administrative fee in the amount of $250. The administrative fee must be paid within 30 days of the agreement being signed by the Chair.
Paul Freidel #3261 Failure to comply with CPE requirements Full Consent Agreement
March 20, 2019

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

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

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

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

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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
Kevin Gotto #1350 Failure to comply with CPE requirements Full Consent Agreement
March 21, 2024

  1. Licensee agrees, in lieu of further contesting this matter, that their license shall be suspended for 90 days which shall be held in abeyance pending his compliance with the following conditions:
    1. Licensee shall complete and provide proof of completions to the Board office of 114 CPE Hours within 90 days of the effective date of this Consent Agreement. Licensee shall only receive credit for these hours toward the period ending June 30, 2023. This shall fulfill his obligation for the audit period as determined by Board policy under Board rules. This includes the Board staff rolling back hours to the prior periods. This shall serve as an extension of CPE periods ending June 30, 2021, June 30, 2022 and June 30, 2023.
    2. Licensee shall pay a fine of $500 to the Board office within 30 days of the effective date of this Consent Agreement.
    3. Licensee shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1st of each of the following years: 2024, 2025, and 2026.
    4. Licensee shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.
  2. Licensee shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2024, 2025, and 2026. The Board office may deny any requests for extensions based solely on this Consent Agreement.
  3. If Licensee fails to comply with any of the terms of this Consent Agreement, Licensee agrees that any such violation would constitute new grounds for further discipline and/or imposition of the suspension held in abeyance.
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.
Guthmiller Accounting Ltd. #1212 Failure to Renew Firm Permit/Practicing without a Firm Permit Full Consent Agreement
January 14, 2019

Guthmiller shall submit a completed firm renewal application for period ending July 31, 2019 and pay the applicable fee of $50 plus the number of owners fee and the late fee of $50; The renewal fee and late fee must be paid within 30 days of the agreement being signed by the Chair.

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

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

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

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

Cathy Hall #769 Failure to comply with CPE requirements Full Consent Agreement
March 21,2024

  1. HALL agrees, in lieu of further contesting this matter, that her license shall be suspended for 90 days which shall be held in abeyance pending her compliance with the following conditions:
    1. HALL shall have 3 CPE hours rolled back from period ending June 30, 2023, to period ending June 30, 2022, effective the date of this Consent Agreement. HALL shall only receive credit for these hours toward the period ending June 30, 2022. This shall serve as an extension of the CPE period ending June 30, 2022.
    2. HALL shall pay a fine of $300 to the Board office within 30 days of the effective date of this Consent Agreement.
    3. HALL shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1st of each of the following years: 2024, 2025, and 2026.
    4. HALL shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.
  2. HALL shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2024, 2025, and 2026. The Board office may deny any requests for extensions based solely on this Consent Agreement.
  3. Any violation of this Consent Agreement by HALL constitutes grounds for further discipline and/or imposition of the suspension held in abeyance.
Nathan Hall #3288 Failure to comply with CPE requirements Full Consent Agreement
March 22, 2023

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

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

Bruce E. Hanson #1319 Failure to comply with CPE Audit, Failure to comply with CPE requirements Full Order
April 28, 2023

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

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

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

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

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

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

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

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

Dan Heard #2336 Failure to comply with CPE requirements Full Consent Agreement
March 22, 2023

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

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

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.
Kristy Hepper #1527 Failure to comply with CPE requirements Full Consent Agreement
March 20, 2019

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

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

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

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

Larry Hettinger #868 Failure to comply with CPE requirements Full Consent Agreement
Exhibit A
January 24, 2024
  1. HETTINGER agrees, in lieu of further contesting this matter, that his license shall be suspended for 90 days which shall be held in abeyance pending his compliance with the following conditions:
    1. HETTINGER shall complete and provide proof of completion to the Board office of 62 CPE hours within 90 days of the effective date of this Consent Agreement. HETTINGER shall only receive credit for these hours toward the period ending June 30, 2023. This shall fulfill his obligation for the audit period as determined by Board policy under Board rules. This includes the Board staff rolling back hours to the prior periods. This shall serve as an extension of CPE periods ending June 30, 2021, June 30, 2022, and June 30, 2023.
    2. HETTINGER shall pay a fine of $1,000 to the Board office within 30 days of the effective date of this Consent Agreement.
    3. HETTINGER shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1st of each of the following years: 2024, 2025, and 2026.
    4. HETTINGER shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.
  2. HETTINGER shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2024, 2025, and 2026. The Board office may deny any requests for extensions based solely on this Consent Agreement.
  3. Any violation of this Consent Agreement by HETTINGER constitutes grounds for further discipline and/or imposition of the suspension held in abeyance.
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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.
Karen Jastram #1958 Failure to comply with CPE requirements Full Consent Agreement
March 21, 2024

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

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

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

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

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

Revocation of certificate

Laura Johnson #1974 Denial of Request for CPE Extension Full Order
Oct. 25, 2018

Johnson’s certificate is being suspended for a period of three months, with the three months being held in abeyance for a period of one year starting Oct.25, 2018, conditioned on:

Johnson shall complete and submit to the Board Office all CPE due at time of renewal by Dec. 31, 2018;

Johnson shall pay an administrative fine in the amount of $250.00 to the Board Office by Nov. 26, 2018; and

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

Johnson’s CPE three year rolling period due Sept. 30, 2018, shall be audited; and

Johnson is prohibited from requesting any CPE extensions for a period of three years.
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.
Cynthia S. Kennedy #1929 Failure to comply with CPE requirements Consent Agreement
March 23, 2022

Kennedy will be granted an extension to complete 7.5 hours of CPE for period ending June 30, 2021. The 7.5 hours must be completed within 90 days of the signed agreement by the Chair;

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

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

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

David Krueger #1692 Failure to comply with CPE requirements Full Consent Agreement
Exhibit A
January 24, 2024
  1. KRUEGER agrees, in lieu of further contesting this matter, that his license shall be suspended for a period of 90 days which shall be held in abeyance pending his compliance with the following conditions:
    1. KRUEGER shall complete and provide proof of completion to the Board office of 14 CPE hours within 90 days of the effective date of this Consent Agreement. KRUEGER shall only receive credit for these hours toward the period ending June 30, 2023. This shall serve as an extension of the CPE period ending June 30, 2023.
    2. KRUEGER shall pay a fine of $250 to the Board office within 30 days of the effective date of this Consent Agreement.
    3. KRUEGER shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1st of each of the following years: 2024, 2025, and 2026.
    4. KRUEGER shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.
  2. KRUEGER shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2024, 2025, and 2026. The Board office may deny any requests for extensions based solely on this Consent Agreement.
  3. Any violation of this Consent Agreement by KRUEGER constitutes grounds for further discipline and/or imposition of the suspension held in abeyance.
Jamie Kuno #2246 Failure to comply with CPE requirements Consent Agreement
Jan. 12, 2022

Kuno will have 1 hour of CPE rolled back from the period ending June 30, 2021, into the period ending June 30, 2020 to satisfy the 120 CPE hour requirement for the three-year renewal period ending June 30, 2020. A CPE extension will be placed on his filed for period ending June 30, 2020;

Kuno will be granted an extension to complete 9.5 hours of CPE for period ending June 30, 2021. The 9.5 hours must be completed within 90 days of the signed agreement by the Chair.

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

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

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

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 requirements Full 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.
Jason Malsam #2252 Denial of Request for CPE Extension Full Order
Oct. 27, 2017

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

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

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

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

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

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

Jason Malsam #2252 Violation of October 2017 Board Order Full Order
Jan. 17, 2018

The Board hereby accepts the admission of guilt by Jason Malsam; and

Malsam shall pay an administrative fine in the amount of $100 to the Board office by Feb. 7, 2018
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.
John Matthias Jr. #2012 Failure to complete CPE with extension, Failure to comply with CPE reporting, Failure to respond to complaint, Failure to respond to Formal Complaint

Full Consent Agreement
Exhibit A
March 21, 2024

  1. MATTHIAS agrees, in lieu of further contesting this matter, that his license shall be relinquished. The board accepts the surrendering of his Certificate No. 2012, effective March 5, 2024.
  2. If MATTHIAS applies for licensure within the five years from March 5, 2024, the MATTHIAS shall appear, in person, before the Board prior to the reinstatement or issuance of a certificate.
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 within 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.
Ronald Millar #499 Failure to comply with CPE requirements Full Consent Agreement
March 20, 2019

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

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

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

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

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

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
Scott Morstad #1794 Failure to comply with CPE requirements Full Consent Agreement
May 5, 2021

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

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

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

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

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

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

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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.
Kathryn Nordstrom #944 Failure to comply with AICPA standard rule related to auditing work done by licensee Full Order and Exibit A
Nov. 13, 2023

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

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

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

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

Dale Norton III #2875 Denial of Request for CPE Extension Full Order
Oct. 27, 2017

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

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

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

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

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

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

Dale Norton III #2875 Violation of October 2017 Board Order Full Order
Jan. 17, 2018

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

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

Dale Norton III #2875 Failure to comply with CPE requirements Full Consent Agreement
March 26, 2018

Norton will have 1 hour of CPE rolled back from the period ending June 30, 2017, into the period ending June 30, 2016 to satisfy the 120 CPE hour requirement for the three-year renewal period ending June 30, 2016. A CPE extension will be placed on his file for period ending June 30, 2016;

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

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

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

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

Stephen Nowachek #1573 Failure to comply with CPE requirements Full Consent Agreement
December 15, 2023

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

  1. Licensee shall report any CPE completed during the year ending June 30, 2023, with the extension September 30, 2023, and complete any shortfall of CPE by December 31, 2023.
  2. Licensee shall pay a fine of $250 to the Board office within 30 days of the effective date of this Consent Agreement.
  3. Licensee shall not be granted CPE extensions for the next three years following the effective date of this agreement. The Board office shall summarily deny all extension requests based solely on this agreement.
  4. Licensee shall be subject to a CPE audit for the period of July 1, 2021, through June 30, 2023.
Cindy K. Oberg #1884 Failure to comply with CPE requirements Full Negotiated Consent Agreement
December 15, 2023

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

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

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

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

Ryan Petersen   Failure to comply with CPE requirements

Full Consent Agreement
March 26, 2018

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

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

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

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

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

Michael J. Pommer #2049 Felony Conviction Consent Agreement
Dec. 11, 2019

Revocation of certificate
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
Madra Rensbeger #3056 Failure to comply with CPE requirements Full Consent Agreement
March 26, 2018

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

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

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

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

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

Revocation of certificate

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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

Anita Silver #3413 Failure to comply with CPE requirements Full Consent Agreement
March 22, 2023

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

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 time frame 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

Paula Stromer #2674 Failure to comply with CPE requirements Consent Agreement
Jan. 22, 2020

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

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

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

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

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

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

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


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

Yolanda Theophilus #3082 Failure to comply with CPE requirements Full Order
October 13, 2023

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

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

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

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

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

Revocation of certificate

Mark Thompson #881 Failure to comply with CPE requirements Consent Agreement
Jan. 22, 2020

Thompson will have 14.5 hours of CPE rolled back from the period ending June 30, 2018, into the period ending June 30, 2017 to satisfy the 120 CPE hour requirement for the three-year renewal period ending June 30, 2017. A CPE extension will be placed on his filed for period ending June 30, 2017;

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

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

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

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


Lester Timm #249 Failure to comply with CPE requirements Consent Agreement
Jan. 22, 2020

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

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

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

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

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

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

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

Cole Turner #2937 Revocation of abeyance Full Consent Agreement
March 22, 2023

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

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

  a. TURNER' s certificate was suspended for a period of three months, with the three months being held in abeyance for a period of one year starting October 24, 2022, conditioned on:
    i. TURNER shall pay an administrative fine in the amount of $250.00 to the Board Office by November 23, 2022; and
     ii. TURNER shall have no additional violations under SDCL chapter 36-20B and ARSD article 20:75 during the period of abeyance;
  b. TURNER's continuing professional education (CPE) three year rolling period due September 30, 2022, shall be audited; and
  c. TURNER is prohibited from requesting any CPE extensions for a period of three years.

ORDER:

TURNER agrees, in lieu of further contesting this matter, that his license shall be suspended for a period of three months commencing on the effective date of this Consent Agreement.

TURNER further agrees to pay a total fine of $500 (which includes the $250 fine originally ordered October 24, 2022 plus an additional $250 fine) to the Board office within 60 days of the effective date of this Consent Agreement.

The effective date of this Consent Agreement shall be retroactive to January 30, 2023.

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 time frame and for the next three renewal periods.

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

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

Andrea Vugteveen #2801 Denial of Request for CPE Extension Full Order
Oct. 27, 2017

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

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

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

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

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

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.
Steven Wagner #1298 Denial of Request for CPE Extension Full Order
December 5, 2018

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

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

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

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

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


Steven Wagner #1298 December 5, 2018, Order withdrawn/CPE Extension Granted Full Order
January 16, 2019

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

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


Steven Wagner #1298 Violation of January 2019 Board Order/Consent Agreement Full Consent Agreement
March 20, 2019

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

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

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

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

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

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

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

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

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

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

Christine Wegh #2490 Failure to comply with CPE requirements Full Consent Agreement
March 26, 2018

The Board shall grant Wegh an extension to complete 12 hours of CPE for period ending June 30, 2017. The hours must be completed within 90 days of the agreement being signed by the Chair;

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

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

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

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 time frame 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.

Peter Young #1940 Failure to comply with CPE requirements Full Consent Agreement
March 20, 2019

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

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

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

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

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