Disciplinary Actions December 9, 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.
Betty Jean Caruso, CPA, Certificate No. 07945
Respondent failed to substantiate 120 hours of mandatory CPE during the years ended June 30, 2002 , 2003 and 2004, and failed to reply to communications from the Board. Respondent violated Minnesota Statutes section 326A.10, 326A.04 and Minnesota Rules chapters 1105.1200, 1105.3000, 1105.5600 and 1105.7800. 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 a Civil Penalty of $100 and CPE Noncompliance Fees of $400 and agrees not to violate in the future any statute, rule or order that the board has issued or is empowered to enforce.
James A. Dittmer , Surrendered, Certificate No. 09014
Respondent failed to comply with or violated Minnesota Statutes section 326A.10, (a) and (c) (2004). Specifically, on July 7, 2004 , Respondent voluntarily surrendered his certificate to practice public accounting in the State of Minnesota , effective June 30, 2004 . Since surrendering his certificate, Respondent has continued to hold himself out as a Certified Public Accountant, or CPA, and submitted audits to the Minnesota Department of Revenue on behalf of seven organizations and signed audit reports as “James A. Dittmer, CPA.” The above acts constitute violations of Minnesota Statutes section 326A.10, (a) and (c) (2004), and Respondent is therefore subject to this Stipulation & Consent Order under Minnesota Statutes section 326A.08, sub d. 4 (2004). Concurrent with the submission of the Stipulation and Consent Order to the Board for its approval, the Cease & Desist Order, dated July 29, 2005 , shall be vacated. The Respondent paid to the Board a Civil Penalty of $7,000 and agrees not to violate in the future any statute, rule or order that the board has issued or is empowered to enforce.
Donna Katherine Flora, CPA, Certificate No. 15250
Respondent’s certificate expired on December 31, 2000 and the Respondent failed to renew the certificate for 2001 through 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. Respondent’s certificate was revoked by the Board on February 11, 2005 . Respondent violated Minnesota Statutes sections 326A.08, subd. 5 and 326A.04 and Minnesota Rules chapter 1105.1200. Respondent’s certificate is Censured and Reprimanded. Concurrent with the submission of a Stipulation and Consent Order to the Board for its approval, the Respondent paid a Civil Penalty of$500 and Inactive Renewal Fees of $320 and agrees not to violate in the future any statute, rule or order that the board has issued or is empowered to enforce.
Jacobs & Associates , Firm Permit No. 00257
Respondent’s active permit expired on December 31, 2004 and the Respondent failed to obtain a valid firm permit during 2005, and during that period, the firm engaged in activities which required such a permit. Respondent failed to submit the required quality review report due June 30, 2005 . Respondent failed to reply to communications from the Board. Respondent violated Minnesota Statutes sections 326A.10 and 326A.08, subd. 5 and Minnesota Rules chapters 1105.1200, 1105.4300, 1105.4500-1105.5600 and 1105.7800. The Respondent’s permit is Censured and Reprimanded. Concurrent with the submission of the Stipulation and Consent Order to the Board for its approval, Respondent paid a Civil Penalty of $250. The Respondent shall not engage in activities for which a permit is required and agrees not to violate in the future any statute, rule or order that the board has issued or is empowered to enforce.
Patrick William Jacobs, CPA, Certificate No. 02403
Respondent’s active certificate expired on December 31, 2004 . Respondent engaged in activities requiring an active certificate and held out to the public as a Certified Public Accountant. Respondent failed to reply to communications from the Board. Respondent violated Minnesota Statutes sections 326A.10 and 326A.08, subd. 5 and Minnesota Rules chapters 1105.1200, 1105.2500, 1105.3000 and 1105.7800. The 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 a Civil Penalty of $250 and Renewal Fees of $95. Respondent agrees not to violate in the future any statute, rule or order that the board has issued or is empowered to enforce. Respondent shall apply for an active certificate for 2005 and shall apply for an inactive certificate for 2006.
Timothy Patrick Jacobs, CPA, Certificate No. 17605
Respondent’s active certificate expired on December 31, 2004 . Respondent engaged in activities requiring an active certificate and held out to the public as a Certified Public Accountant. Respondent failed to reply to communications from the Board. Respondent violated Minnesota Statutes sections 326A.10 and 326A.08, subd. 5 and Minnesota Rules chapters 1105.1200, 1105.2500, 1105.3000 and 1105.7800. The 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 a Civil Penalty of $250 and Renewal Fees of$95. 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. Respondent shall complete and report four hours of CPE for the year ended June 30, 2004 and 20 hours for the year ended June 30, 2005 , before November 31, 2005 . Failure to successfully complete and report the CPE shall be a violation of the Board’s Order and shall result in automatic suspension of Certificate until the hours are reported.
Jennifer Ann Keeler, CPA, Certificate No. 12128
The Respondent’s certificate expired on December 31, 2001 and the Respondent failed to renew the certificate for 2002 through 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. Respondent’s certificate was revoked by the Board on March 19, 2004 . Respondent violated Minnesota Statutes sections 326A.08, subd. 5 and 326A.04 and Minnesota Rules chapter 1105.1200. Respondent’s certificate is Censured and Reprimanded. Concurrent with the submission of a Stipulation and Consent Order to the Board for its approval, the Respondent paid a Civil Penalty of $250 and Inactive Renewal Fees of $400 and agrees not to violate in the future any statute, rule or order that the board has issued or is empowered to enforce.
Jacqueline Meyer LaMonica , CPA, Certificate No. 12 979
Respondent failed to substantiate 120 hours of mandatory CPE during the years ended June 30, 2002 , 2003 and 2004, and failed to reply to communications from the Board. Respondent violated Minnesota Statutes sections 326A.10 and 326A.04, and Minnesota Rules chapters 1105.1200, 1105.3000, 1105.5600 and 1105.7800. 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 a Civil Penalty of $250 and CPE Noncompliance Fees of $400. Respondent shall complete and report 21 hours of CPE before December 31, 2005 . Failure to successfully complete and report the CPE shall be a violation of the Board’s Order and shall result in automatic suspension of Certificate until the hours are reported.
Steven Paslawski, CPA, Certificate No. 10744
Respondent’s certificate expired on December 31, 2000 and the Respondent failed to renew the certificate for 2001 through 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. Respondent’s certificate was revoked by the Board on June 24, 2003 . Respondent violated Minnesota Statutes sections 326A.08, subd. 5 and 326A.04 and Minnesota Rules chapter 1105.1200. Respondent’s certificate is Censured and Reprimanded. Concurrent with the submission of a Stipulation and Consent Order to the Board for its approval, the Respondent paid a Civil Penalty of $500 and Inactive Renewal Fees of $320 and agrees not to violate in the future any statute, rule or order that the board has issued or is empowered to enforce.
Paul Craig Perry, CPA, Certificate No. 11621
Respondent’s certificate expired on December 31, 1990 and the Respondent failed to renew the certificate for the years 1991 through 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. Respondent’s certificate was revoked by the Board on October 16, 1998 . Respondent violated Minnesota Statutes sections 326A.08, subd. 5 and 326A.04 and Minnesota Rules chapter 1105.1200. Respondent’s certificate is Censured and Reprimanded. Concurrent with the submission of a Stipulation and Consent Order to the Board for its approval, the Respondent paid a Civil Penalty of $500 and Inactive Renewal Fees of $920 and agrees not to violate in the future any statute, rule or order that the board has issued or is empowered to enforce.
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