Disciplinary Actions January 20, 2006

 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.

Douglas L. Gruys, CPA, Certificate No. 05313
Respondent’s certificate expired on December 31, 1980 and the Respondent failed to renew the certificate for 1981 through 2006, or notify the Board that the Respondent was electing exemption from renewal under Minnesota Statutes section 326A.04, subp. 2(b). Respondent’s certificate was revoked by the Board on October 16, 1998 .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 and Reinstatement Order to the Board for its approval, the Respondent paid a Civil Penalty of $500 and Inactive Renewal Fees of $1,530 and agrees not to violate in the future any statute, rule or order that the board has issued or is empowered to enforce.

Mary Frances Hardt, CPA, Certificate No. 05207
The Respondent failed to substantiate 120 hours of mandatory CPE during the years ended June 30, 2002 , 2003 and 2004. 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 $450 and CPE Noncompliance Fees of $450 and agrees not to violate in the future any statute, rule or order that the board has issued or is empowered to enforce.

Thomas Arthur Hobbit, CPA, Certificate No. 03732
Respondent’s certificate expired on December 31, 2002 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 Respondent’s certificate was revoked by the Board on March 23. 2004. Respondent violated Minnesota Statutes section 326A.08, subd. 5, 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 and Reinstatement Order to the Board for its approval, the Respondent paid a Civil Penalty of $250 and Inactive Renewal Fees of $270 and agrees not to violate in the future any statute, rule or order that the board has issued or is empowered to enforce.

Ryan Patrick McCausland, CPA, Certificate No. 22886
Respondent failed to obtain an active certificate required by Minnesota Rules. The Respondent’s application for an active certificate was received by the Board 52 days after the required date. Respondent violated Minnesota Statutes section 326A.08, subd. 5 and Minnesota Rules chapter 1105.2500, subp. D (2). 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 agrees not to violate in the future any statute, rule or order that the board has issued or is empowered to enforce.

Otten and Thompson PLLC, CPA, Firm Permit No. 01113
Respondent failed to submit the required quality review report due March 31, 2005 . The report was submitted on November 4, 2005 . Respondent violated Minnesota Statutes section 326A.05 and Minnesota Rules chapters 1105.4300 and 1105.4500 – 1105.5600. 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 Civil Penalty of $350. 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.

Pamela Marie Purcell, CPA, Certificate No. 09481
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’s certificate was revoked by the Board on June 24, 2003 . Respondent violated Minnesota Statutes section 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 and Reinstatement Order to the Board for its approval, the Respondent paid a Civil Penalty of $500 and Inactive Renewal Fees of $330 and agrees not to violate in the future any statute, rule or order that the board has issued or is empowered to enforce.

Larry S. Satrom , CPA, Certificate No. 08597
Respondent failed to substantiate 120 hours of mandatory CPE during the years ended June 30, 2002 , 2003 and 2004. 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 this Stipulation and Consent Order to the Board for its approval, Respondent paid a Civil Penalty of $400 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.

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