Disciplinary Actions – July/August 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 Bertolas & Pekula LLC,CPA Firm Permit No. 01246 /Derek P. Bertolas, CPA Certificate No. 18498
The Respondent, Derek P. Bertolas, engaged in substandard tax, attest or compilation work. The Respondent violated Minnesota Statutes section 326A.10 and Minnesota Rules chapter 1105.7800, 1105.7850. Respondent’s certificate and permit are CENSURED and REPRIMANDED. Concurrent with the submission of this Stipulation and Consent Order to the Board for its approval, Respondent shall pay to the Board a total of $500 for a CIVIL PENALTY. The Respondent will not violate in the future any statute, rule or order that the board has issued or is empowered to enforce.
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In the Matter of James Richard Dimick, CPA Certificate No. 08891
The Respondent, James Richard Dimick’s active certificate expired on December 31, 2003 . From January 1, 2004 to date, the Respondent engaged in activities requiring an active certificate and held out to the public as a certified public accountant. Respondent failed to comply with the Board’s Continuing Professional Education (CPE) rules by failing to complete 90 hours of mandatory CPE during the years ended June 30, 2001 , 2002 and 2003. The Respondent violated Minnesota Statutes section 326A.08, subd. 5, 326A.04 326A.10 and Minnesota Rules chapters 1105.2500, 1105.3000, 1105.5600 and 1105.7800. The Respondent’s certificate isCENSURED and REPRIMANDED. Concurrent with the submission of this Stipulation and Consent Order to the Board for its approval, the Respondent paid to the Board $920 for the following: A CIVIL PENALTY of $500, $95 in renewal fees, and $325 in CPE noncompliance fees. The Respondent successfully completed 90 hours of CPE. The hours are in addition to the CPE hours required by Minnesota Rules 1105.3000. Concurrent with the submission of this Stipulation and Consent Order to the Board, the Respondent shall maintain such active certificate so long as the Respondent engages in activities requiring an active certificate and the Respondent will not violate in the future any statute, rule or order that the board has issued or is empowered to enforce.
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In the Matter of Roger H. Goetz, Jr., CPA CertificateNo.21507
The Respondent, Roger H. Goetz, Jr., engaged in substandard tax work. The Respondent engaged in conduct or acts that are negligent or otherwise in violation of standards established by board rule and such conduct or acts relate to the providing of professional services. The Respondent violated Minnesota Statutes section 326A.10 and Minnesota Rules chapter 1105.7800, 1105.7850. The Respondent’s certificate and permit are CENSURED and REPRIMANDED. Concurrent with the submission of this Stipulation and Consent Order to the Board for its approval, Respondent paid to the Board a total of $500 for a CIVIL PENALTY. The Respondent will not violate in the future any statute, rule or order that the board has issued or is empowered to enforce.
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In the Matter of Lynn Scott Hendrickson, CPA Certificate No. 12754
The Respondent, Lynn Scott Hendrickson, engaged in unprofessional conduct reflecting adversely on Respondent’s fitness to perform services. The Respondent violated Minnesota Statutes section 326A.04 (2002 and Minnesota Rules 1105.5600 (2003). The Respondent’s certificate is CENSURED and REPRIMANDED. Respondent completed the AICPA Ethics Examination with a score of 90 percent or better as required by Minnesota Rules 1105.1800 before June 30, 2005 . The Respondent will not violate in the future any statute, rule or order that the board has issued or is empowered to enforce.
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In the Matter of Lyle E. Olson, CPA Certificate No. 02437
The Respondent, Lyle E. Olson’s certificate expired on December 31, 2002 and the Respondent failed to renew the certificate for 2003, 2004 or 2005 or notify the Board that the Respondent was electing exemption from renewal under Minnesota Statutes section 326A.04, subp. 2(b), and the Respondent failed to reply to communications from the Board. The Respondent’s certificate was revoked by the Board on February 11, 2005 . The Respondent violated Minnesota Statutes section 326A.08, subd. 5, 326A.04 and Minnesota Rules 1105.1200. The Respondent’s certificate is CENSURED and REPRIMANDED. Concurrent with the submission of this Stipulation and Consent Order to the Board for its approval, Respondent paid to the Board $735 for the following: A CIVIL PENALTY of $500 and $235 in renewal fees. Concurrent with the submission of this Stipulation and Consent Order, the Respondent applied for an Active certificate. Respondent shall comply with Minnesota Statutes section 326A.04, subd. 4. The Respondent will not violate in the future any statute, rule or order that the board has issued or is empowered to enforce.
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In the Matter of Richard C. Plendl, CPA Certificate No. 13423
The Respondent, Richard C. Plendl’s certificate expired on December 31, 2002 and the respondent failed to renew the certificate for 2003, 2004 or 2005 or notify the Board that the Respondent was electing exemption from renewal under Minnesota Statutes section 326A.04, subp. 2(b). The Respondent failed to reply to communications from the Board. The Respondent violated Minnesota Statutes section 326A.08, subd. 5, 326A.04 and Minnesota Rules 1105.1200. The Respondent’s certificate was revoked by the Board on February 11, 2005 . The Respondent’s certificate is CENSURED and REPRIMANDED. The Respondent paid to the Board $700 for the following: A CIVIL PENALTY of $500 and $200 in renewal fees. The Respondent applied for an inactive certificate. Respondent shall not engage in activities requiring an active certificate in this state, including but not limited to the performance of attest services, nor shall Respondent hold out to the public in any manner so as to suggest that the Respondent holds an active certificate. The Respondent shall comply with Minnesota Statutes section 326A.04, subd. 4. The Respondent will not violate in the future any statute, rule or order that the board has issued or is empowered to enforce.
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