Disciplinary Actions March 23, 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.

Thomas Joseph Asenbrenner, CPA, Certificate No. 12417
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 Respondent’s certificate was revoked by the Board on March 23, 2004 .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 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.

Sanghyun Cho, CPA, Certificate No. 19371
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 Respondent’s certificate was revoked by the Board on March 11, 2005 .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 and Reinstatement Order to the Board for its approval, the Respondent paid a Civil Penalty of $500 and Inactive Renewal Fees of $200 and agrees not to violate in the future any statute, rule or order that the board has issued or is empowered to enforce.

Glenn Lee Furman, CPA, Certificate No. 17914
Respondent failed to complete 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 $125 and CPE Noncompliance Fees of $175 and agrees not to violate in the future any statute, rule or order that the board has issued or is empowered to enforce.

Craig Anthony Gomez, CPA, Certificate No. 06464
Respondent’s certificate expired on December 31, 2001 and the Respondent failed to renew the certificate for 2002 through 2006 or notify the Board that the Respondent was electing exemption from renewal under Minnesota Statutes section 326A.04, subp. 2(b). Respondent failed to complete 80 hours of mandatory CPE for the years ended June 30, 2000 and 2001, and the Respondent failed to reply to communications from the Board. Respondent’s certificate was revoked by the Board on March 23, 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 and Reinstatement Order to the Board for its approval, the Respondent paid a Civil Penalty of $750, Inactive Renewal Fees of $320 and Late CPE fees of $1,700 and agrees not to violate in the future any statute, rule or order that the board has issued or is empowered to enforce.

Linda Thate Eisenmenger, CPA, Certificate No. & Sole Proprietor Firm Permit No.21792
Respondent engaged in conduct or acts that are negligent or otherwise in violation of Minnesota Statutes section 326A.08, subd. 5 (a) (3) and Minnesota Rule chapter 1105.5600 B. Respondent engaged in conduct adversely reflecting upon Respondent’s fitness to perform services while a licensee, in violation of Minnesota Statutes section 326A.08, subd. 5 (a) (10), and Minnesota Rule chapter 1105.5600 D. Respondent's CPA Certificate and Firm Permit are Suspended for a minimum period of two years from the effective date of this Order. After two years, the Respondent may petition the Board for reinstatement of her CPA certificate and firm permit. In order to qualify for reinstatement, Respondent shall complete and report to the Board at least 120 hours of CPE taken during the three-year period immediately preceding the petition of reinstatement. During the period of suspension and prior to reinstatement of her certificate and permit, Respondent shall not engage in any activity requiring a CPA certificate and permit or in any conduct that would constitute a violation of the statutes and rules relating to the practice of public accounting in Minnesota.

Martin & Haller Ltd., Firm Permit No. 00890
Respondent failed to submit the required quality review report due June 30, 2003 for the year ended 2001. Respondent did submit a report for the year ended 2002 on January 31, 2005 . Respondent failed to reply to communications from the Board. Respondent violated Minnesota Statutes sections 326A.08, subd. 5 and 326A.05, and Minnesota Rules chapters 1105.4300, 1105.4500 – 1105.5600 and 1105.7800. Respondent’s permit 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 agrees not to violate in the future any statute, rule or order that the board has issued or is empowered to enforce.

Dennis Jerome Montplaisir, CPA, Certificate No. 03732
The 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 February 15. 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 and Reinstatement Order to the Board for its approval, the Respondent paid a Civil Penalty of $500 and Inactive Renewal Fees of $210 and agrees not to violate in the future any statute, rule or order that the board has issued or is empowered to enforce.

Per Erik Ostlund, CPA, Certificate No. 17326
The 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 February 15, 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 and Reinstatement Order to the Board for its approval, the Respondent paid a Civil Penalty of $500 and Inactive Renewal Fees of $260 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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