Disciplinary Actions December 15, 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.

 Leon M. Greenslit, CPA, Certificate No. 21592 - Respondent’s active Certificate expired on December 31, 2005. The Respondent engaged in activities requiring an active Certificate and held out to the public as a Certified Public Accountant. Respondent has violated Minnesota Statutes 326A.10 and Minnesota Rules 1105.2500, 1105.7500, 1105.5600. Respondent’s Certificate is Censured and Reprimanded. Concurrent with the submission of this Stipulation and Consent Order to the Board for its approval, Respondent paid a Civil Penalty of $500, $95 in renewal fees, and $425 in CPE noncompliance fees. Respondent has applied for an active Certificate for 2007 and shall maintain such active Certificate so long as the Respondent engages in activities requiring an active Certificate.

William F. Knese, CPA, Certificate No. 04035 – Respondent’s Certificate expired on December 31, 1979 and was revoked on October 16, 1998. Mr. Knese violated Minnesota Statutes 326A.08, subd. 5, 326A.04 and Minnesota Rules 1105.1200. Respondent’s Certificate is Censured and Reprimanded. Respondent paid a Civil Penalty of $500 and renewal fees of $1,650. Respondent applied for an inactive Certificate and agrees not to violate in the future any statute, rule or order that the Board has issued or is empowered to enforce.

Kevin Sean Krumm, CPA, Certificate No. 19332 - Mr. Krumm's active Certificate expired on December 31, 2005. Respondent failed to comply with the Board's CPE rules by failing to provide documentation of the 120 hours of mandatory CPE during the years ended June 30, 2003, 2004 & 2005. Respondent violated Minnesota Statutes 326A.04, 326A.05, 326A.10 and Minnesota Rules 1105.3000, 1105.4300, 1105.4500 – 1105.5600, 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, Respondent paid a Civil Penalty of $500, $10 in renewal fees, $300 in CPE noncompliance fees, and agrees not to violate in the future any statute, rule or order that the Board has issued or is empowered to enforce.

Tracy C. Kuehni-Flanagan, CPA, Certificate No. 17952 - Respondent’s Certificate expired on December 31, 2003 and was revoked by the Board on April 19, 2006. Ms. Kuehni-Flanagan 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. Respondent paid a Civil Penalty of $500 and renewal fees of $200 and has applied for an inactive Certificate. Respondent agrees not to violate in the future any statute, rule or order that the Board has issued or is empowered to enforce.

Marie Ann Dranttel, CPA, Firm Permit No. 14829 - Marie Ann Dranttel, CPA, failed to submit the required quality review reports due March 31, 2006. The report was submitted on October 18, 2006. Respondent violated Minnesota Statutes 326A.05 and Minnesota Rules 1105.4300, 1105.4500 – 1105.5600, 1105.7800. Respondent’s permit 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 and agrees not to violate in the future any statute, rule or order that the Board has issued or is empowered to enforce.

Owen Herbert Smeby, CPA, Firm Permit No. 07001 - Owen Herbert Smeby, CPA, failed to submit the required quality review reports due March 30, 2006. Respondent violated Minnesota Statutes 326A.05 and Minnesota Rules 1105.4300, 1105.4500 – 1105.5600, 1105.7800. Respondent’s permit 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. Respondent engaged a reviewer to conduct a quality review of the Respondent’s practice for the year ended December 31, 2004 and will provide the Board with a copy of the report issued as a result of that review no later than March 31, 2007. Respondent agrees not to violate in the future any statute, rule or order that the Board has issued or is empowered to enforce.

Steven Gordon Wormley, PLLC, Firm Permit No.01302 - Steven G. Wormley, PLLC, failed to submit the required quality review reports due March 31, 2006. Respondent violated Minnesota Statutes 326A.05 and Minnesota Rules 1105.4300, 1105.4500 – 1105.5600, 1105.7800. Respondent’s permit is Censured and Reprimanded. Respondent paid a Civil Penalty of $500 and engaged a reviewer to conduct a quality review of the Respondent’s practice. Respondent agrees not to violate in the future any statute, rule or order that the Board has issued or is empowered to enforce.

Tulberg and Greenslit, PA, Firm Permit No. 00603 - Respondent has failed to renew the firm permit for 2006. Respondent has violated Minnesota Statutes 326A.05 and Minnesota Rules 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, Respondent paid a Civil Penalty of $250. 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.

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