Disciplinary Actions July 21, 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.

Kelly Paul Bennewitz, CPA, Certificate 05666
Respondent’s certificate expired on December 31, 2002 and the Respondent failed to renew the certificate for 2003 through 2006. Respondent's certificate was revoked by the Board on February 15, 2005. Respondent violated Minnesota Statutes 326A.08, subd. 5, 326A.04 and Minnesota Rules 1105.1200. As a condition to the Board's reinstatement of the Respondent's certificate, 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 $500, Inactive Certificate renewal fees for 2003 through 2006 of $40, a delinquency fee of $200 and a reinstatement application fee of $20. Respondent shall not engage in activities requiring an active certificate or 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 and agrees not to violate in the future any statute, rule or order that the Board has issued or is empowered to enforce.

D. L. Randall PC , Firm Permit No. 01271
Respondent failed to submit the required quality review reports due June 30, 2005 and failed to renew his Firm Permit for 2006. Respondent violated Minnesota Statutes section 326A.05 & 326A.10, Minnesota Rules 1105.2500, 1105.4300, 1105.4500 – 1105.5600, 1105.7800. Respondent’s permit is Censured and Reprimanded. Concurrent with the submission of this Stipulation and Consent Order to the Board for its approval, the Respondent paid a Civil Penalty of $100 and has reported eight hours of CPE in area of compilations. The Respondent shall submit his next quality review report for the year ending December 31, 2006 by March 31, 2008. Respondent agrees not to violate in the future any statute, rule or order that the board has issued or is empowered to enforce.

Jack & Associates, Firm Permit No. 00912
Respondent failed to submit the required quality review reports due June 30, 2005. Respondent violated Minnesota Statutes section 326A.05 & 326A.10, Minnesota Rules 1105.2500, 1105.4300, 1105.4500 – 1105.5600, 1105.7800. Respondent’s permit is Censured and Reprimanded. Concurrent with the submission of this Stipulation and Consent Order, the Respondent paid a Civil Penalty of $500. Respondent shall submit his next quality review report covering the period ended December 31, 2006 by March 31, 2008. 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.

Duk Soo Kim, CPA, Certificate No. 19157
Respondent’s active certificate expired on December 31, 2003. Respondent failed to renew the certificate and engaged in activities requiring an active certificate and held out to the public as a certified public accountant. Respondent failed to report 80 hours of mandatory CPE during the years ended June 30, 2004 and 2005. Respondent failed to reply to communications from the Board. Respondent violated Minnesota Statutes section 326A.10 and Minnesota Rules 1105.1200, 1105.2500, 1105.5600, 1105.7800. Respondent’s certificate is Censured and Reprimanded. Respondent paid a Civil Penalty of $500 and $305 in certificate renewal fees. Concurrent with the submission of this Stipulation and Consent Order to the Board for its approval, Respondent reported to the board 80 hours of CPE. 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.

Andrew Frederick Knutson, CPA, Certificate No. 23133
Respondent failed to obtain an active certificate required by Minnesota Rules. The Respondent’s application for an active certificate was received by the Board four months and 20 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 submission of this Stipulation and Consent Order to the Board for its approval, the Respondent shall pay to the Board a Civil Penalty of $250. Respondent shall maintain an active certificate so long as the Respondent engages in activities requiring an active certificate. 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.

Christopher D. Larson, CPA, Certificate No. 18589
Respondent’s certificate expired on December 31, 2001 and the Respondent failed to renew the certificate for 2002 through 2006. Respondent violated Minnesota Statutes section 326A.08, subd. 5, 326A.04 and Minnesota Rules 1105.1200. Respondent’s certificate is Censured and Reprimanded. Concurrent with the submission of the Stipulation and Consent Order, the Respondent paid a Civil Penalty of $500 and Inactive Certificate renewal fees for 2002 through 2006 CPA of $50, a delinquency fee of $250 and a reinstatement application fee of $20. Respondent shall apply for an inactive certificate and shall not engage in activities requiring an active certificate. Respondent shall comply with Minnesota Statutes section 326A.04, subd. 4. 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.

Bruce James Nordstrom, CPA, Certificate No. 02963
Respondent’s certificate expired on December 31, 2002 and the respondent failed to renew the certificate for 2003 through 2006. Respondent's certificate was revoked by the Board on February 15, 2005. Respondent violated Minnesota Statutes 326A.08, subd. 5, 326A.04 and Minnesota Rules 1105.1200. As a condition to the Board's reinstatement of the Respondent's certificate, the Respondent's certificate is Censured and Reprimanded. Concurrent with the submission of the Stipulation and Consent Order, Respondent paid a Civil Penalty of $500, Inactive Certificate renewal fees for 2003 through 2006 of $40, a delinquency fee of $200 and a reinstatement application fee of $20. Respondent shall not engage in activities requiring an active certificate or 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 and agrees not to violate in the future any statute, rule or order that the Board has issued or is empowered to enforce.

Lyubov Vladimirovna Rudyuk, CPA, Certificate No. 20230
Respondent’s certificate expired on December 31, 2003. The Respondent failed to renew the certificate for 2004 through 2006 and failed to reply to communications from the Board. Respondent’s certificate was revoked by the Board on April 19, 2006. Respondent violated Minnesota Statutes section 326A.08, subd. 5, 326A.04 and Minnesota Rules 1105.1200. As a condition to the Board's reinstatement of the Respondent's certificate, the Respondent's certificate is Censured and Reprimanded. Concurrent with the submission of this Stipulation and Consent Order, the Respondent paid a Civil Penalty of $500 and $200 in renewal fees, and applied for an inactive certificate. Respondent shall not engage in activities requiring an active certificate in this state or 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. Respondent agrees that she will not violate in the future any statute, rule or order that the board has issued or is empowered to enforce. Respondent is prohibited from engaging in activities requiring an active certificate in this state without obtaining an active certificate.

Kevin Paul Schilla, CPA, Certificate No. 07368
Respondent’s certificate expired on December 31, 2001 and the Respondent failed to renew the certificate for 2002 through 2006. Respondent violated Minnesota Statutes section 326A.08, subd. 5, 326A.04 and Minnesota Rules 1105.1200. Respondent’s certificate is Censured and Reprimanded. Concurrent with the submission of the Stipulation and Consent Order, the Respondent paid a Civil Penalty of $500 and Inactive Certificate renewal fees for 2002 through 2006 of $50, a delinquency fee of $250 and a reinstatement application fee of $20. Respondent shall apply for an inactive certificate and shall not engage in activities requiring an active certificate. Respondent shall comply with Minnesota Statutes section 326A.04, subd. 4. 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.

Jolynn Kay Theisen, CPA, Certificate No. 20005
Respondent’s certificate expired on December 31, 2001 and was revoked by the Board on March 19, 2004. Respondent violated Minnesota Statutes section 326A.08, subd. 5, 326A.04 and Minnesota Rules 1105.1200. As a condition to the Board's reinstatement of the Respondent's certificate, the Respondent's certificate is Censured and Reprimanded. Concurrent with the submission of this Stipulation and Consent Order, the Respondent paid a Civil Penalty of $500, Certificate Renewal Fees of $50, a Delinquency Fee of $250 and a Reinstatement Application Fee of $20. The Respondent shall apply for and maintain an inactive certificate. Respondent shall not engage in activities requiring an active certificate in this state, 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. Respondent agrees that she will not violate in the future any statute, rule or order that the board has issued or is empowered to enforce.

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