Disciplinary Actions October 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.

William Frank Koschak CPA, Certificate No. 05265
Respondent caused his firm not to be independent in an audit of a client in that he obtained a home equity loan from a subsidiary of the audit client while he was participating on the audit engagement of another subsidiary of the audit client. Respondent was charged with violating the AICPA and MNCPA Codes of Professional Conduct and Minnesota Statutes § 214.10, 326A.02, subd.6 and 326A.08, subd. 1 (2002). Respondent’s certificate is Censured and Reprimanded. Concurrent with submission of the Stipulation and Consent Order, 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.

Michael R Morgan, Certificate No. 08590
In March 2002, the respondent pled guilty to two counts of bank fraud and one count of mail fraud and was sentenced to 48 months in Federal Prison Camp in Yankton, South Dakota. Mr. Morgan’s certificate 08590 is Revoked.

Gary Lee Storm CPA, Certificate No. 07438
Correspondence dated September 18, 2005, from Drew H. Wrigley, U S Attorney, District of North Dakota, provided scenario of events and persons involved with an illegal gambling activity, i.e. violation of Title 18, US Code Section 1955, conducting, financing, managing, supervising, directing, or owning all or part of an illegal gambling business. Respondent pled guilty to one count of conducting an illegal gaming operation and cooperated with the investigation and prosecution of RSI, Bala and Diaz. The U.S. Attorney recommended a downward departure from the penalties for the offense on September 8, 2005. Mr. Storm was ordered to serve two years supervised probation, to pay a $100 fine and perform 100 hours community service. The Assistant U.S. Attorney indicated that the Respondent did not financially benefit from the illegal operations. Consistent with the recommendations from the U.S. Attorney, the Board of Accountancy found that the Respondent does not represent a danger to the public or the profession of accounting. Mr. Storms Certificate is Censured and Reprimanded. Concurrent with submission of the Stipulation and Consent for approval, the Respondent paid a Civil Penalty of $100 and the Respondent agrees not to violate in the future any statute, rule or order that the board has issued or is empowered to enforce.

Matthew James Trygstad CPA, Certificate No. 23235
Mr. Trygstad failed to obtain an active certificate as required by Minnesota Rule. The Respondent’s application for an active certificate was received by the Board two years, two months and four days after the required date. Respondent violated Minnesota Statutes section 326A.08, subd. 5, and Minnesota Rules chapter 1105.2500, subp. D (2). The Respondent's certificate is Censured and Reprimanded. Concurrent with submission of the Stipulation and Consent for approval, the Respondent paid a Civil Penalty of $1,000. Mr. Trygstad shall maintain an active certificate so long as he engages in activities requiring an active certificate and he agrees not to violate in the future any statute, rule or order that the board has issued or is empowered to enforce.

Anderson & Martineau PA, Firm Permit No. 00882
On September 15, 2006, Respondent appeared before the Board’s Complaint Committee. A CPA partner of Anderson & Martineau PA, did not have an active certificate. The CPA Firm failed to submit the required quality review reports due March 31, 2006. The Respondent violated Minnesota Statutes section 326A.05 & 326A.10, Minnesota Rules 1105.2500, 1105.4000 (D), 1105.4300, 1105.4500 – 1105.5600, 1105.7800. The firm permit is Censured and Reprimanded. Concurrent with the submission of the Stipulation and Consent Order for approval, the Respondent paid a Civil Penalty of $250. Any subsequent review shall cover the year ended October 31, 2007 and the Board will receive a copy of the report issued as a result of that review no later than January 31, 2009, and the Respondent agrees not to violate in the future any statute, rule or order that the Board has issued or is empowered to enforce.

Michael William Pofahl CPA, Firm Permit No. 02348
On November 4, 2005, Mr. Pofahl appeared before the Board’s Complaint Committee. The CPA Sole Proprietor Firm, Michael William Pofahl CPA, failed to submit the required quality review reports due June 30, 2005. Respondent violated Minnesota Statutes section 326A.05, Minnesota Rules 1105.4300, 1105.4500 – 1105.5600. Mr. Pofahl’s certificate is Censured and Reprimanded. Concurrent with the submission of the Stipulation and Consent Order to the Board, the Respondent paid $350 for a Civil Penalty and agrees not to violate any statute, rule or order that the board has issued or is empowered to enforce.

Alan Wayne Anderson CPA, Certificate No. 06344
Mr. Anderson's active certificate expired on December 31, 2002, and was Revoked on February 15, 2005. The Respondent did not engage in activities as an active CPA. Respondent failed to reply to communications from the Board. Respondent violated Minnesota Statute 326A.10, Minnesota Rules 1105.1200, 1105.7800, 1105.5600. 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, Respondent paid a Civil Penalty of $500 and $295 in Renewal Fees and has reported 120 CPE hours as required. 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.

Paul Joseph Gilbride CPA, Certificate No. 16364
Mr. Gilbride’s certificate expired on December 31, 2003 and 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 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 or hold out to the public and will not violate in the future any statute, rule or order that the board has issued or is empowered to enforce.

Tim C. Johnson CPA, Certificate No. 06675
Mr. Johnson’s certificate expired on December 31, 1984 and was revoked by the Board on October 16, 1998. 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 Stipulation and Consent Order, the Respondent paid a Civil Penalty of $500 and $1340 in renewal fees and applied for an inactive certificate. Respondent shall not engage in activities or hold out to the public and will not violate in the future any statute, rule or order that the board has issued or is empowered to enforce.

Rick R. Koyiol CPA, Certificate No. 03244
Mr. Koyiol’s certificate expired on December 31, 1982 and was revoked by the Board on October 16, 1998. The 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 Stipulation and Consent Order, the Respondent paid a Civil Penalty of $500 and $1,450 in renewal fees and applied for an inactive certificate. Respondent shall not engage in activities or hold out to the public and will not violate in the future any statute, rule or order that the board has issued or is empowered to enforce.

Joseph David Manuel CPA, Certificate No. 20999
Mr. Manuel’s certificate expired on December 31, 2002 and was revoked by the Board on February 15, 2005. 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 Stipulation and Consent Order, the Respondent paid a Civil Penalty of $500 and $260 in renewal fees and applied for an inactive certificate. Respondent shall not engage in activities or hold out to the public and will not violate in the future any statute, rule or order that the board has issued or is empowered to enforce.

Marc Leroy Wosepka CPA, Certificate No. 18984
Mr. Wosepka’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 the Stipulation and Consent Order, the Respondent paid a Civil Penalty of $500 and $320 in renewal fees and applied for an inactive certificate. Respondent shall not engage in activities or hold out to the public and 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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