Disciplinary Actions April 5, 2010

Disclaimer: Every effort has been made to ensure that the following enforcement information is correct; however, this information should not be relied upon without verification from the Board office. It should be noted that the names of companies and individuals listed may be similar to the names of parties who have not had enforcement actions taken against them. Disciplinary orders are public data and copies may be obtained by contacting the Board office.

Pursuant to Minnesota Statutes 326A.04, subdivision 11 (2006), the CPA certificates of persons who have failed to renew their certificates for a period of more than two years shall be automatically revoked. IT IS HEREBY ORDERED that Respondents’ CPA certificates in the State of Minnesota are automatically REVOKED pursuant to Minnesota Statutes 326A.04, subdivision 11 (2006). Respondents shall not in any manner practice or hold themselves out as certified public accountants in this state. The revocation shall take effect immediately. Respondents shall surrender their CPA certificates to the Board immediately. The CPA certificates shall be forwarded to the Board of Accountancy. If Respondents wish to seek reinstatement of Respondents’ CPA certificates, Respondents shall petition the Board pursuant to Minnesota Statutes 326A.09 (2006). The Board’s consideration of and action upon any petition for reinstatement will be governed by Minnesota Statutes 326A.09 (2006) and applicable Board rules. The terms of this order are adopted and implemented on this 5th day of April, 2010.

Aberle, David J. Keating, Raymond G.
Kermeen, Deborah J.
Alch, Jeffrey Steven Kjellman, Pamela S.
Anderson, Deanna R. Kmetz, James E.
Armstrong, Susan Rose Koenig, Edward J.
Asmara, Nani T. Kollman, Bonnie J.
Bailey, Scott K. Koopman, Sara L.
Bambang, Liliana S. Kramer, Teresa A.
Bartlett, Jane M. K. Kroschell, Roxanne C.
Becker, Warren M. Kujawa, Christopher J.
Bennett, Julie G. Lafleur, Robert A.
Berglund, Steven L. Lange, Han L.
Bert, Andrew J. Langefels, Donald R.
Beuning, Ann M. Lauwaugie, Kathleen J.
Blaisdell, Stacie L. Leifur, Jill R.
Blokzyl, Douglas J. Leingang, Timothy F.
Bollig, Linda J. Lowry, Christopher S.
Braun Jon M. Luikart II, V. Francis
Brausen, Anthony T. Lytle, Thomas J.
Briggs, Jack K. Mackey, Susan A.
Brown, William C. Magnuson, Marlys
Bunce, Kimberly J. Magnuson, Richard E.
Burns, Dawn C. Marsh, Richard G.
Busacker, Alan R. Martinson, Renee M.
Cagle, Joshua J. Mathews, Daniel G.
Cahill, Jeffrey D. McCormick, Mary B.
Carter, Kenneth E. McCoy, Debra M.
Cashman, Bradley R. McKinley, Gregory J.
Cassem, Jerry D. Medernach, David R.
Catalino, Julie M. Meester, Katherine B.
Christianson, David O. Micek, Cheryl A.
Chronister, Mark Mickelson, Janet M.
Clark, Robert M. Miller, Angela M.
Clegg, Barry F. Miller, Brian B.
Cook, Kristen J. Miller, Mary C.
Cords, Brian L. Moran, Christopher E.
Cunningham, Suzanne M. Morris, Raymond D.
Cutts, Dennis J. Mueller, Nathan J.
Dahle, Raymond K. Murra, Amber J.
Davidson, Robert W. Naatz, Lisa K.
Dunlap, Troy A. Nelson, Wayne C.
Dvorak, Melissa A. Niederloh, Jeffrey J.
Edmundson, Miles B. O'Callahan, Robert E.
Egeh, Mohamed A. Oldermann, Marleen
Ellis, Nicole M. Oldenkamp, Gregory L.
Engelhart, James P. Olson, Steven R.
Engstrom, Gordon R. Patzloff, Guy L.
Erickson, John E. Peterson, Andrew J.
Escher-Berg, Dawn E. Peterson, Richard R.
Fawcett, Cecil R. Petterssen, Melissa A.
Fenlon, Judy A. Podboy, Michael E.
Feriancek, John D. Purcell, Diane S.
Finke, Christina G. Putman, Jill C.
Fisher, Joanne R. Putnam, Richard J.
Flesher, Kevin M. Rahn, Rodney A.
Foley, Peter J. Rider, Kristen L.
Foss, Judith A. Rivard, Christine A.
Friedrichs, Dean A. Rusnacko, Robert J.
Frost, Jackie L. Sanders, Karl J.
Fuerstneau, Glen F. Satrom, Larry S.
Fuhs, Eugene E. Schmidt, David P.
Galdonik, Donna M. Schmidt-Brandenburg, Alice M.
Gassman, Carmen K. Schneider, Robert L.
Gerards, Darryl J. Schoenke, Corina R.
Geray, Patricia A. Schroepfer, Michael J.
Gibis, Robin R. Schulte, Erica J.
Greene, Emily A. Schumacher, Michelle L.
Greer, Kevin M. Schwalbach, Gerald A.
Gross, Ronald N. Schweiss, Mark A.
Guo, Li Sheen, Dae-Sik
Gustavson, Robert J. Shelstad, Anthony J.
Habeck, Clifford W. Sherr, Alan L.
Habstritt, Richard J. Shurson, Richard R.
Haddad, Jane S. Sierks, Kevin J.
Hagen, David P. Skarich, Michael J.
Hagen, James O. Soderberg, Laura K.
Hakala, Sandra L. Sondreal, Bobbie A.
Hall, William E. Souter, Shanna L.
Hanson, Troy M. Spillum, Andrew M.
Happe, Brandee L. Starkweather, Cory J.
Haws, Matthew J. Stein, Matthew R.
Heard, Danny G. Stewart, La Anne M.
Hentges, R. Peter Stine, Melissa A.
Hinkin, Ann E. Student Jr., Richard E.
Hoof, Kathryn M. Swanson, Claudia M.
Horner, Kelly J. Swart, Maurice D.
Hosch, Ryan M. Teigen, Richard D.
Huft, Rebecca J. Tjosaas, Kirsten A.
Ingli, Kelly R Torgerson, Erik M.
Jacobson, Elizabeth A. Triplett, Gregory C.
Jacobson, Ronald L. Tufte, Jamie L.
Jandro, Chiang Tuoriniemi, Robert E.
Johnson, Bradford A. Turner, Richard D.
Johnson, Brent J. Vanags, Barbara B.
Johnson, Leon C. Vangen, Larry E.
Johnson, Mark D. Vaughn, Brenda E.
Joyce, Brian W. Voss, Timothy P.
Kaplan, Elizabeth A. Welch, Vincent R.
Kaufman, Robert J. Werner Jr., Robert G.