Disciplinary Actions - May 2005
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.
In the Matter of Darren Adam Bodner, CPA Certificate Number 20499
The Respondent’s active certificate expired on December 31, 2003 . From January 1, 2004 to December 17, 2004 the Respondent did not engage in activities requiring an active certificate. The respondent failed to comply with the Board’s continuing professional education rules by failing to complete 120 hours of mandatory continuing professional education during the years ending June 30, 2001 , 2002 and 2003, and failed to reply to communications from the Board. Respondent violated Minn. Stat. § 326A.04 (2002) and Minn. R. 1105.3000, 1105.5600, 11053.7800, 1105.1200 and 1105.2500 (2003). Respondent’s certificate is Censured and Reprimanded. Concurrent with the submission of the Stipulation and Consent Order to the Board for its approval Respondent paid to the Board a $250 Civil Penalty, $140 in Renewal Fees, and $425 in Continuing Professional Education Non-Compliance Fees. The respondent successfully completed and reported to the board 120 hours of Continuing Professional Education. The hours required are in addition to the continuing professional education hours required by Minnesota Rules 1105.3000. Respondent is prohibited engaging in activities requiring an active certificate in this state without obtaining an active certificate.
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In the Matter of Adam Mark Charney, CPA Certificate Number 20815
The Respondent’s active certificate expired on December 31, 2002 . The respondent failed to comply with the Board’s continuing professional education rules by failing to complete the mandatory continuing professional education during the years ending June 30, 2002 and 2003, and failed to reply to communications from the Board. Respondent violated Minn. Stat. § 326A.04 (2002) and Minn. R. 1105.3000, 1105.5600, 11053.7800, 1105.1200 and 1105.2500 (2003). The Respondent failed to appear at the Preconference hearing held on November 22, 2004 before Administrative Law Judge Barbara L Neilson. Based on the Findings of Fact, Conclusion of Law, and Recommendation received from Judge Neilson, the Board approved the Order for Revocation on April 22, 2005 .
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In the Matter of William Bradley Coutts, CPA Certificate Number 04897
The Respondent’s active certificate expired on December 31, 2002 . The respondent failed to comply with the Board’s continuing professional education rules by failing to complete the mandatory continuing professional education during the years ending June 30, 2002 and 2003, and failed to reply to communications from the Board. Respondent violated Minn. Stat. § 326A.04 (2002) and Minn. R. 1105.3000, 1105.5600, 11053.7800, 1105.1200 and 1105.2500 (2003). The Respondent failed to appear at the Preconference hearing held on November 22, 2004 before Administrative Law Judge Barbara L Neilson. Mr. Coutts returned a copy of Judge Neilson’s November 29, 2004 Findings of Fact Conclusions of Law and Recommendation with his request to surrender his certificate. On January 14, 2005 , the Board’s Complaint Committee rejected Mr. Coutts request to surrender his certificate. Based on the Findings of Fact, Conclusion of Law, and Recommendation received from Judge Neilson, the Board approved the Order for Revocation on January 21, 2005.
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In the Matter of Gerald K Furst, CPA Certificate Number 02517
Respondent’s active certificate expired on December 31, 2002 . Respondent failed to comply with the Board’s continuing professional education rules by failing to complete 120 hours of mandatory continuing professional education during the year(s) ended June 30, 2001 and 2002. The Respondent failed to reply to communications from the Board. From January 1, 2003 to August 5, 2004 the Respondent did not engage in activities requiring an active certificate and did not hold out to the public as a certified public accountant. Respondent violated Minnesota Statutes 326A.04, (2002) and Minnesota Rules chapter 1105.3000, 1105.5600, 1105.7800, 1105.1200 and 1105.2500 (2003). The Respondent entered into a Stipulation and Consent Order with the Board the Respondent’s certificate is Censured and Reprimanded and the Respondent paid a Civil Penalty of $240, $210 in renewal fees, and $550 in continuing professional education noncompliance fees. The Stipulation and Consent Order was approved by the full Board on November 12, 2004.
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In the Matter of Bruce D Keller, CPA Certificate Number 13972
The Respondent’s active certificate expired on December 31, 2003, failed to comply with the Board’s continuing professional education rules by failing to complete 120 hours of mandatory continuing professional education during the years ending June 30, 2001, 2002 and 2003, and failed to reply to communications from the Board. Respondent violated Minn. Stat. § 326A.04 (2002) and Minn. R. 1105.3000, 1105.5600, 11053.7800, 1105.1200 and 1105.2500 (2003). On July 22, 2004 , the Respondent paid $95 in renewal fees, and $325 in continuing professional education. Concurrent with the submission of the Stipulation and Consent Order to the Board for its approval Respondent paid to the Board a $250 Civil Penalty. The respondent successfully completed and reported to the board 128 hours of Continuing Professional Education. The hours required are in addition to the continuing professional education hours required by Minnesota Rules 1105.3000. The Stipulation and Consent Order was approved by the full Board on January 21, 2005.
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In the Matter of Daniel A Johnson, CPA Certificate Number 10898
The respondent’s active certificate expired on December 31, 2002 ; the respondent failed to comply with CPE requirements for the years ending June 30, 2001 and 2002 and failed to reply to communications from the board. Respondent violated Minn. Stat. § 326A.04 (2002) and Minn. R. 1105.3000, 1105.5600, 11053.7800, 1105.1200 and 1105.2500 (2003). The respondent did not engage in activities that require an active certificate since 2002. The remedy is that his certificate is censured & reprimanded and concurrent with submission of the S&CO the respondent paid $175 renewal fees, $625 CPE fees, civil penalty of $250, the respondent submitted 80 CPE hours, and applied for an inactive certificate and agrees to not violate any further statute, rule or order that the board is empowered to enforce. The Stipulation and Consent Order was approved by the Board on June 25, 2004.
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In the Matter of Denni Jo Lester, CPA Certificate Number 06951
The Respondent failed to comply with the Board’s continuing professional education rules by failing to complete 120 hours of mandatory continuing professional education during the years ending June 30, 2001 , 2002 and 2003, and failed to reply to communications from the Board. On July 26, 2004 , the respondent reported 144 CPE hours. Concurrent with the submission of the Stipulation and Consent Order to the Board, the Respondent paid to the Board $325 in continuing professional education and a $175 Civil Penalty. The Stipulation and Consent Order was approved by the full Board on November 12, 2004.
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In the Matter of James Joseph McLaughlin, CPA Certificate Number 04156
The Respondent had a sole proprietor firm requiring Quality Review and failed to submit evidence that he completed the requirements for June 30, 2003 in violation of MS 326A.04 (2003) and MR 1105.4800 and 1105.5000 (2003) The respondent failed to report Continuing Professional Education for the years ending June 30, 2001, 2002 and 2003, in violation of MS 326A.04 subd 4 (2003) and MR 1105.2500 and 1105.3000 (2003). The Respondent failed to renew his CPA certificate which expired on December 31, 2003 , in violation of MS 326A.04 (2003) and MR 1105.2500 (2003). The respondent continued to advertise as a CPA on the building directory after the licenses expired in violation of MS 326A.10 (2003). The Respondent held out as a CPA in violation of 326A.10. Respondent failed to cooperate with a Board investigation and failed to respond to communications in violation of MR 1105.1200, 1105.1300 and 1100.600. On March 8, 2005 , the Respondent failed to appear at a scheduled preconference hearing before Administrative Law Judge Steve M Mahilchick. Based on the Findings of Fact, Conclusion of Law, and Recommendation received from Judge Mahilchick, the Board approved the Order for Revocation on April 22, 2005.
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In the Matter of Donna Jean Moseman, CPA Certificate Number 06951
Respondent failed to comply with the Board’s continuing professional education rules by failing to complete 120 hours of mandatory continuing professional education during the year(s) ended June 30, 2001 , 2002 and 2003. The Respondent failed to reply to communications from the Board. The Respondent violated Minn. Stat. § 326A.04 (2002) and Minn. R. 1105.3000, 1105.5600, 11053.7800, 1105.1200 and 1105.2500 (2003). Concurrent with the submission of the Stipulation and Consent Order, the Respondent’s certificate is CENSURED and REPRIMANDED. The Respondent paid to the Board a $250 Civil Penalty, $105 in Renewal Fees, and $425 in Continuing Professional Education Non-Compliance Fees. The Respondent completed and reported 120 hours of Continuing Professional Education. The hours were required in addition to the continuing professional education hours required by Minnesota Rules 1105.3000. The Stipulation and Consent Order was approved by the full Board on January 21, 2005.
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In the Matter of Michael R Morgan, CPA Certificate 08590
From 1991 to July 1996, the Respondent served as a director and Executive Vice President of First National Bank, Pipestone, Minnesota , and as director and President from August 1996 to July 1998. Between July 1994 and July 1998, he served as an officer and director of First National Bank, Garretson , South Dakota . Between 1993 and July 1998, the respondent was an owner of Global Ventures I, Inc. and from July 1998 to March 2000 was employed in an accounting capacity. In March 2002 the Respondent pled guilty to two counts of bank fraud and one count of mail fraud in U.S. District Court. The counts to which the Respondent pled guilty concerned illegal bank loan activities that the Respondent engaged in while an officer of the banks and/or while owner of or employed by Global Ventures. He was sentenced to 48 months in Federal Prison Camp in Yankton South Dakota. He is currently incarcerated and his anticipated release date is January 31, 2006 . The Respondent failed or refused to agree to a Stipulation and Consent Order pursuant to which his certificate to practice in Minnesota as a CPA would be revoked. The Board alleges that the Respondent has engaged in conduct or acts that are fraudulent, deceptive and/or dishonest that reflects adversely on his ability or fitness to provide professional service and has been convicted of and sentenced as a result of the commission of a felony or crime. The Respondent’s alleged acts and practices constitute violation of Minnesota Statutes 326.08 subd. (1), (2), (4) and (10) (2004). The Respondent has been ordered to Cease and Desist from engaging in the practice of public accounting and any further acts practices constituting violations of the statutes, rules or orders of the Board.
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In the Matter of Brian L Roath, CPA Certificate Number 19219
The Respondent’s active certificate expired on December 31, 2003 and the Respondent failed to comply with the Board’s continuing professional education rules by failing to complete 57 hours of mandatory continuing professional education during the year ended June 30, 2003 . From January 1, 2003 to August 5, 2004 the Respondent did not engage in activities requiring an active certificate and did not hold out to the public as a certified public accountant. The Respondent violated Minnesota Statutes 326A.04, (2002) and Minnesota Rules chapter 1105.3000, 1105.5600, 1105.7800, 1105.1200 and 1105.2500 (2003). Concurrent with the submission of the Stipulation and Consent Order, the Respondent paid to the Board $325 in continuing professional education noncompliance fees and $60 in renewal fees. The Respondent is prohibited engaging in activities requiring an active certificate in this state without obtaining an active certificate.
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In the Matter of Linda S Roxbury, CPA Certificate 10748
The Respondent failed to renew her CPA Certificate, in violation of Minnesota Statutes 326A.04 and Minnesota Rules 1105.2500 (2003). The Respondent does not hold a firm permit. The Respondent failed to furnish a copy of a client’s or former client’s working papers and accounting or other records to the client upon request, in violation of Minnesota Statutes 326A.13. A conference was scheduled for September 24, 2004 , with the Board’s Complaint Committee. The Respondent failed to appear at the conference in violation Minnesota Rule 1105.1300 (2003) and failed to respond to communications from the Board in violation of Minnesota Rules 1105.1200 (2003). On January 20, 2005 , the Respondent failed to appear at a scheduled preconference hearing before Administrative Law Judge Barbara L. Neilson. Based on the Findings of Fact, Conclusion of Law, and Recommendation received from Judge Neilson, the Board approved the Order for Revocation on April 22, 2005.
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In the Matter of Milton K Winjum, CPA License 08590
On or about December 22, 2004 , the Respondent contacted the Board and inquired why his license had been revoked in October 1998. The Respondent stated that from 1969, when he first received his certificate to practice public accounting in Minnesota , to the present, the Respondent has from time to time held himself out as a certified public accountant and has practiced public accounting. The Respondent also stated that he has never applied to renew his certificate to practice or to apply for a firm permit. Pursuant to Minnesota Statutes 326A.08 subd. 4 (2004), Milton K Winjum shall Cease and Desist from practicing as a certified public accountant and from holding himself out to the public as a certified public accountant.
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