Disciplinary Actions February 26, 2007

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.

Thomas Abrahamian, CPA, Certificate & Firm Permit No. 21471 - Respondent’s active Certificate and sole proprietor firm permit expired on December 31, 2003. Respondent failed to renew Certificate and permit; and engaged in activities requiring an active Certificate and held out to the public as a CPA firm. Respondent failed to comply with the Board’s CPE rules by failing to complete 120 hours of mandatory CPE during the years ended June 3, 2003, 2004, 2005 and 2006. Respondent failed to reply to communications from the Board. Respondent’s Firm permit is Censured and Reprimanded. Concurrent with the submission of the Stipulation and Consent Order to the Board for its approval, Respondent paid a $1450 civil penalty & licensing fees. Respondent will complete 120 hours of CPE by December 31, 2006 and maintain an active Certificate. Respondent is prohibited engaging in activities requiring an active Certificate in this state without obtaining an active Certificate and shall provide the Board with a copy of a quality review for the year ended December 31, 2004.

Bradley J. Anderson, CPA, Certificate No. 18715 - Bradley Anderson's Certificate expired on December 31, 2001 and was revoked on March 19, 2004. Respondent failed to reply to communications from the Board. Respondent contacted the Board on January 8, 2007. 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 $500 civil penalty and $330 in renewal fees. Respondent shall apply 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.

David Arnold Anderson, CPA, Certificate No. 04245 - David Anderson’s active Certificate expired on December 31, 2005. Respondent failed to renew his Certificate and engaged in activities requiring an active Certificate and held out to the public as a Certified Public Accountant. Respondent failed to comply with the Board’s CPE rules by failing to complete 120 hours of mandatory CPE during the years ended June 30, 2003, 2004 and 2005. Respondent failed to reply to communications from the Board. 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 $1000 civil penalty. Respondent agrees not to violate in the future any statute, rule or order that the Board has issued or is empowered to enforce. Respondent shall successfully complete and report 135 hours of CPE representing required hours not previously reported to the Board.

Edward Cleveland Brown III, CPA, Certificate No. 03432 - Respondent’s inactive Certificate expired on December 31, 1989, and revoked on October 16, 1998. Respondent has not engaged in activities requiring an active Certificate during the period of non-renewal. 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 $500 civil penalty and $1100 in renewal fees. Respondent shall apply for an inactive Certificate and comply with Minnesota Statutes 326A.04 (4) (2006). Respondent agrees not to violate not to violate in the future any statute, rule or order that the Board has issued or is empowered to enforce.

Hestness & Associates, LLC, Firm Permit No. 01369 - Respondent failed to submit the required quality review reports due March 31, 2006, and Respondent failed to reply to communications from the Board. 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 $250 civil penalty. Respondent shall provide a copy of a signed engagement letter to conduct a quality review for the year ended December 31, 2004 and shall apply for a 2007 firm permit. Failure to comply shall result in the automatic suspension of permit. Respondent agrees not to violate in the future any statute, rule or order that the Board has issued or is empowered to enforce.

Kanne Kanne & Gooley, LLC, Firm Permit No. 01364 – Respondent failed to submit the required quality review reports due March 31, 2006. Respondent failed to reply to communications from the Board. Reviewer’s report dated June 16, 2006 with recommendations dated July 28, 2006; and Final Acceptance Letter dated December 22, 2006 received. Respondent’s Firm permit is Censured and Reprimanded. Concurrent with the submission of the Stipulation and Consent Order to the Board for its approval, Respondent paid a $500 civil penalty. Respondent shall engage a reviewer to conduct a quality review for the year ended December 31, 2007. Failure to comply shall be a violation of the order and shall result in the automatic suspension of permit. Respondent agrees not to violate in the future any statute, rule or order that the Board has issued or is empowered to enforce.

Daniel Francis Kuplic, CPA, Certificate No. 08031/23826 - The Board issued Daniel Francis Kuplic a CPA Certificate No. 08031 on August 1, 1983. Respondent had not applied for an initial active Certificate based on the experience required by Minnesota Statutes and Rule and did not submit to the Board within 90 days prior to July 1, 2006, a statement detailing experience of the type required by Minnesota Rule 1105.2600 (2006) and Minnesota Statutes 326A.03, subd. 6 (b) (2006) requesting the inactive status. It is understood by the Respondent and the Board that the Stipulation and Consent Order is entered into for purposes of administrative convenience and efficiency, and to fulfill statutory requirements; and the Board does not allege professional culpability or wrongdoing by Mr. Kuplic. Respondent's Certificate number 08031 is revoked. Respondent applied for an Active CPA Certificate on November 8, 2006. The Board has issued Certificate No. 23826.

Moline and Associates PA, Firm Permit No. 00233 - Respondent failed to submit the required quality review reports due March 31, 2006. Respondent failed to obtain a valid Firm permit during 2005 through the present and during that period the firm engaged in activities which required such a permit. Respondent’s Firm permit is Censured and Reprimanded. Concurrent with the submission of the Stipulation and Consent Order to the Board for its approval, Respondent paid a $500 civil penalty. Respondent agrees not to violate in the future any statute, rule or order that the Board has issued or is empowered to enforce. A subsequent quality review shall cover the year ended 10/31/2007. Failure to comply shall result in the automatic suspension of the Firm permit.

Ronald L Holt Ltd., Firm Permit No. 00448 - Respondent failed to submit the required quality review reports due June 30, 2005. Respondent’s Firm permit is Censured and Reprimanded. Concurrent with the submission of the Stipulation and Consent Order to the Board for its approval, Respondent paid a $500 civil penalty. Respondent agrees not to violate in the future any statute, rule or order that the Board has issued or is empowered to enforce.

Stauber & Associates PA, Firm Permit No. 01380 - Respondent failed to submit the required quality review reports due March 31, 2006, and Respondent failed to reply to communications from the Board. Respondent’s Firm permit is Censured and Reprimanded. Concurrent with the submission of the Stipulation and Consent Order to the Board for its approval, Respondent paid a $250 civil penalty. Respondent agrees not to violate in the future any statute, rule or order that the Board has issued or is empowered to enforce. A subsequent quality review shall cover the year ended December 31, 2007.

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