Disciplinary Actions – September 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 Miller Melena & Co., CPA Firm Permit No. 00948

The Respondent, Miller Melena & Co., failed to submit the required quality review reports during June 30, 2003 . (MS 326A.05, Minnesota Rules 1105.4300, 1105.4500 – 1105.5600, 1105.7800); and failed to respond to communications from the Board (Minnesota Rules 1105.1200). The Respondent’s permit is CENSURED and REPRIMANDED. The Respondent paid a CIVIL PENALTY of $250 and shall complete the next Quality Review for the year ended June 30, 2005 . Respondent agrees not to violate any statute, rule or order that the Board has issued or is empowered to enforce.

In the Matter of Mandt & Associates, CPA Firm Permit No. 01454

The Respondent, Mandt & Associates, failed to obtain a valid Firm permit during 2004 and 2005 and during that period the firm engaged in activities which required such a permit. (MS 326A.10, MS 326A.05, Minnesota Rules 1105.5600, 1105.7800). The Respondent’s Firm permit is CENSURED and REPRIMANDED. The Respondent agreed to apply for and maintain a CPA Firm Permit. The Respondent paid a total of $335 for a CIVIL PENALTY of $250 and $85 for firm permit renewal and delinquency fees and agrees not to violate any statute, rule or order that the board has issued or is empowered to enforce.

In the Matter of Robert Francis Frascone, CPA Certificate No. 18224

The Respondent, Robert Francis Frascone’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). Respondent failed to reply to communications from the Board. The Respondent’s certificate was revoked by the Board on February 11, 2005 . 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, the Respondent paid a total of $700 for a CIVIL PENALTY of $500 and $200 in renewal fees. Concurrent with the submission of the Stipulation and Consent Order the Respondent shall apply 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. Respondent shall comply with Minnesota Statutes section 326A.04, subd. 4. The Respondent agrees that he will not violate in the future any statute, rule or order that the board has issued or is empowered to enforce. The Respondent is prohibited from engaging in activities requiring an active certificate in this state without obtaining an active certificate.

In the Matter of David James Johnson, CPA Certificate No. 18081

The Respondent, David James Johnson’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). Respondent failed to reply to communications from the Board. The Respondent’s certificate was revoked by the Board on February 11, 2005 . 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, the Respondent paid a total of $700 for a CIVIL PENALTY of $500 and $200 in renewal fees. Concurrent with the submission of this Stipulation and Consent Order to the Board for its approval, Respondent shall apply 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. Respondent shall comply with Minnesota Statutes section 326A.04, subd. 4. The Respondent agrees that the Respondent will not violate in the future any statute, rule or order that the board has issued or is empowered to enforce. The Respondent is prohibited from engaging in activities requiring an active certificate in this state without obtaining an active certificate.

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