Disciplinary Actions August 18, 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.
Halama, Benjamin Charles, CPA, Certificate No. 23111
Respondent failed to obtain an active certificate required by Minnesota Rules. The respondent’s application for an active certificate was received by the Board 2 months and 28 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 to the Board for its approval before 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 the Respondent will not violate in the future any statute, rule or order that the board has issued or is empowered to enforce.
Gerald F Grube, CPA, Certificate No. 02371
Respondent failed to submit the required quality review reports due June 30, 2003 and March 30, 2006. Respondent violated Minnesota Statutes 326A.05, and Minnesota Rules chapter 1105.4300, 1105.4500 – 1105.5600, 1105.7800. Respondent’s certificate is censured and reprimanded. Respondent paid to the Board a civil penalty of $500. Concurrent with submission of the Stipulation and Consent Order to the Board for its approval, Respondent provided a copy of a signed engagement letter with a reviewer to conduct the quality review required of the Respondent’s practice. By September 30, 2006 , Respondent shall provide the Board with a copy of the reports issued as a result of those reviews due June 30, 2003 and March 31, 2006.Respondent is prohibited from performing audits, reviews and compilations until the quality review reports due June 30, 2003 and March 31, 2006 are submitted to the Board. 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. Respondent’s next quality review report is due to the Board on March 31, 2009 covering the year ended December 31, 2007. 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.
Stuart J Bonniwell, CPA, Certificate No. 00912
The nature of the non-audit services which the Respondent admitted he provided to his client suggested to the Committee that the Respondent was not independent of the company audited and, accordingly, engaged in substandard attest work. Respondent failed to complete the Sole Proprietor Firm Quality Review which was due to the Board June 30, 2005. Respondent’s certificate is censured and reprimanded. Respondent paid a civil penalty of $1,000. Respondent agrees not to violate in the future any statute, rule or order that the board has issued or is empowered to enforce. Respondent successfully completed 40 hours of CPE in governmental and non-profit accounting, and auditing and independence rules of the profession. Respondent has provided a copy of a signed engagement letter with a reviewer to conduct a quality review of the Respondent’s practice for the year ended December 31, 2003 and a copy of the report issued as a result of that review. The Respondent provided a copy of this Order to the Reviewer prior to conducting the review. Respondent has successfully completed the required CPE hours and reported to the Board by the dates specified. 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.
Sean Patrick Lawler, Revoked, Certificate No. 14928
Respondent’s certificate expired on December 31, 2003 and the respondent failed to renew the certificate for 2004 through 2006. The 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 the SCO to the Board for its approval Respondent paid to the Board a Civil Penalty of $500 and Inactive Certificate renewal fees for 2004 through 2006 CPA of $30, a delinquency fee of $150 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.
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