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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.
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. |
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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
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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
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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
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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
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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. |
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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 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:
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Peggy Busse | #2175 | Failure to comply with CPE Audit | Full Consent Agreement March 21, 2024
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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:
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Mary Ellen Carlson | #2810 | Failure to comply with CPE requirements | Full Consent Agreement
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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: |
Mary Day | #1202 | Failure to comply with CPE requirements | Full Consent Agreement May 2, 2024
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Donna Denker | #1141 | Failure to comply with CPE Audit, Failure to comply with CPE requirements | Full Consent Agreement Exhibit A January 24, 2024
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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
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 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 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. |
back to top | Michael K. Dubbelde | PA #532 | Failure to comply with CPE requirements | Full Negotiated Consent Agreement March 28, 2012
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: |
Galen Ensz | #1783 | Failure to comply with CPE requirements | Full Consent Agreement Exhibit A January 24, 2024
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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 |
Michelle Fostvedt | #1681 | Failure to comply with CPE requirements | Full Negotiated Consent Agreement |
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
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Stacey L. Gray | #2260 | Non-Compliance with requirements for renewal | Full Order November 21, 2011
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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
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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: |
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 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: |
Marcia S. Hendrickson | #2181 | Failure to comply with CPE requirements | Full Negotiated Consent Agreement
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
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Yasunori Higashino | #2088 | Failure to comply with CPE requirements | Full Negotiated Consent Agreement |
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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 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.
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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 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 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. |
Kenton Keckler | #2360 | Failure to comply with CPE requirements | Full Negotiated Consent Agreement March 26, 2014
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
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. |
David Krueger | #1692 | Failure to comply with CPE requirements | Full Consent Agreement Exhibit A January 24, 2024
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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 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
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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: |
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
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
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Daniel S. Mayberry | #2948 |
Failure to Comply with CPE requirements | Full Negotiated Consent Agreement
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 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 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
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. |
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: |
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:
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Cindy K. Oberg | #1884 | Failure to comply with CPE requirements | Full Negotiated Consent Agreement December 15, 2023
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. |
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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 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: |
Steven Smith | #1749 | Failure to comply with CPE requirements | Full Negotiated Consent Agreement August 8, 2011
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
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
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: |
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: |
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. |
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. |
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. |