Disciplinary Actions April 19, 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.

Michael Sean Wilson CPA, Sole Proprietor Firm Permit No. 10837
Respondent failed to submit the required quality review reports due June 30, 2005 for the year ended 2003. 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, submitted the Reviewers Report and AICPA Final Acceptance Letter and agrees not to violate in the future any statute, rule or order that the board has issued or is empowered to enforce.

Joseph George Komro Jr., Active Not Current Certificate No. 21670
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 failed to appear at a scheduled conference with the Complaint Committee on October 13, 2005 . A Notice of Conference and Hearing was served on November 1, 2005 to appear before Administrative Law Judge (ALJ) Steve M. Mihalchick on December 13, 2005 . The Respondent signed a receipt of the mailing and the receipt was returned to the Attorney General’s office. The Respondent failed to appear at the Prehearing Conference as scheduled. The ALJ issued the report that contained Findings of Fact citing the allegations, Conclusions of Law and made a recommendation that disciplinary action be taken. The Board adopted the Findings of Fact and the Conclusion in the Order.

Order for Automatic Revocation of CPA Certificate

The Minnesota Board of Accountancy is authorized pursuant to Minnesota Statute section 326.A and Minnesota Rules chapter 1105 to license, regulate, and discipline persons who apply for or hold CPA certificates in the State of Minnesota and is further authorized pursuant to Minnesota Statutes section 214.10 to initiate appropriate disciplinary action. The Respondents have failed to renew their CPA certificates for more than two years after expiration. Pursuant to Minnesota Statutes section 326A.04, subd. 11, the CPA certificates of persons who fail to renew their certificate for more than two years after expiration shall be automatically revoked.

Therefore, pursuant to the above recitals, the Board ordered that Respondents’ CPA certificates in the State of Minnesota be revoked pursuant to Minnesota Statutes section 326A.04, subd. 11. During this period of revocation, Respondents shall not in any manner practice or hold himself/herself out as a Certified Public Accountant in this state. The revocation shall take effect immediately. It is further ordered that Respondents shall surrender their CPA certificates to the Board immediately. If Respondents wish to seek reinstatement of Respondents’ certificates, Respondents shall petition the Board and the Board’s consideration of and action upon any petition for reinstatement will be governed by Minnesota Statutes section 326A.09 and any applicable Board rules. It was further ordered that the terms of the order were adopted and implemented on April 19, 2006 for the following Respondents: