Disciplinary Actions November 17, 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.
James Armand Coryea II, Revoked Certificate No. 04133
From 1997 through 1999, Mr. Coryea failed to file state and federal taxes. He was convicted of three counts of tax evasion and three counts of failure to file tax returns and was sentenced to a 21 month prison term with three years supervised release and ordered to pay all back taxes. Certificate 04133 to practice as a certified pubic accountant was revoked.
Jolene M. Schimek, CPA, Certificate No. 18931
Respondent failed to obtain a valid firm permit for the period 2002 through 2006, and during that time the firm engaged in activities which required such a permit. Respondent violated Minnesota Statutes 326A.10 and 326A.05, and Minnesota Rules 1105.5600 and 1105.7800. Respondent’s certificate is censured and reprimanded. Concurrent with the submission of the Stipulation and Consent Order to the Board for its approval, the Respondent paid a Civil Penalty of $2,000 and $340 in firm renewal fees. 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, 2006. By March 31, 2008, Respondent shall provide the Board with a copy of the report issued as a result of that review. The Respondent's subsequent review shall cover the year ended December 31, 2009. Respondent has submitted a report detailing of all CPE received during the five years ended June 30, 2006. Respondent has applied for a firm permit. Respondent has provided a copy of all quality reviews received during the past five years and Respondent agrees not to violate in the future any statute, rule or order that the board has issued or is empowered to enforce.
Kristin M. Tomlin, CPA, Certificate No. 20783
Ms. Tomlin’s active certificate expired on December 31, 2003 and was revoked April 19, 2006. Respondent failed to renew the certificate, did not engage in activities requiring an active certificate or hold out to the public. Respondent violated Minnesota Statute 326A.10 and Minnesota Rules 1105.7800, 1105.5600. Respondent’s certificate is censured and reprimanded; concurrent with the submission of the SCO and Request for Reinstatement, the Respondent paid a Civil Penalty of $500 and $235 in renewal fees. Respondent shall apply for an active certificate and comply with Minnesota Statutes section 326A.04, subd 4. Respondent shall show the completion of at least 120 hours of CPE preceding reinstatement 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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