Disciplinary Actions April 27, 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.

Robert E. Armour, Certificate No. 21024 - File opened per October 20, 2006 CPE Committee recommendation. Respondent’s active certificate expired December 31, 2005. Respondent did not engage in activities or hold out to the public as a CPA. Respondent failed to complete 120 hours of mandatory CPE for the years ended June 30, 2004, 2005 and 2006. Respondent failed to reply to communications from the Board. Respondent’s certificate is censured and reprimanded. Respondent paid a $250 civil penalty, $95 in certificate renewal fees and $175 in CPE noncompliance fees. Respondent agrees not to violate in the future any rule or order that the Board has issued or is empowered to enforce. Respondent’s failure to comply with the requirements specified above shall be a violation of the Board’s order and shall result in the automatic suspension of his certificate.

Bruce D. Keller PC, Firm Permit No. 01225 - File opened per July 21, 2006 Firm Credential and Quality Review (FCQR) Committee recommendation. Respondent’s permit expired on December 31, 2005. The Respondent failed to renew and engaged in activities requiring an active permit and held out to the public as a CPA. Respondent failed to submit the required quality review reports due March 31, 2006. Respondent’s permit is censured and reprimanded. Respondent paid a $500 civil penalty. Respondent shall provide 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, 2004, and by April 30, 2007 shall provide the Board with a copy of the report issued as a result of that review. Respondent agrees not to violate in the future any rule or order that the Board has issued or is empowered to enforce and failure to comply with the requirements specified above shall be a violation of the Board’s order and shall result in the automatic suspension of the permit.

Heidi L. Kain, Certificate No. 23469 - File opened per October 20, 2006 Exam and Credentialing Committee (ECC) recommendation. Respondent failed to obtain an active certificate as required by Minnesota Rules. The Respondent applied for an active certificate seven months after the required date. Respondent's certificate is censured and reprimanded. Respondent paid a $250 civil penalty. Respondent shall maintain an active certificate so long as the Respondent engages in activities requiring an active certificate, and Respondent agrees not to violate in the future any rule or order that the Board has issued or is empowered to enforce.

Loren Nathaniel Krokowski, Certificate No. 23697 - File opened per January 22, 2007 ECC recommendation. Respondent’s application for an active certificate was received by the Board four months and eight days after the required date. Respondent violated Minnesota Statutes 326A.08, Subdivision 5 (2006) and Minnesota Rules 1105.2500, Subpart D (2) (2006). Respondent's certificate is censured and reprimanded. The Respondent paid a $250 civil penalty. Respondent shall maintain an active certificate so long as the Respondent engages in activities requiring an active certificate, and Respondent agrees not to violate in the future any rule or order that the Board has issued or is empowered to enforce.

Eldon Louis Marier, Certificate No. 08432 - File opened per January 22, 2007 CPE Committee recommendation. Respondent failed to comply with the Board’s continuing professional education rules by failing to substantiate mandatory continuing professional education during the years ended June 30, 2003 and June 30, 2004. Respondent’s certificate is censured and reprimanded. Respondent paid a $250 civil penalty and $1,150 in CPE noncompliance fees. Respondent agrees not to violate in the future any rule or order that the Board has issued or is empowered to enforce. Respondent’s failure to comply with the requirements shall be a violation of the Board’s Order and shall result in the automatic suspension of the Respondent’s certificate.

Julie R. McClure, Certificate No. 23764 - File opened per February 26, 2007 ECC recommendation. Respondent’s application for an active certificate was received by the Board four months and eight days after the required date. Respondent's certificate is censured and reprimanded. The Respondent paid a $250 civil penalty. Respondent shall maintain an active certificate so long as the Respondent engages in activities requiring an active certificate, and Respondent agrees not to violate in the future any rule or order that the Board has issued or is empowered to enforce.

Alex M. Pflepsen, Certificate No. 23769 - File opened per February 26, 2007 ECC recommendation. Respondent’s application for an active certificate was received by the Board five months and four days after the required date. Respondent violated Minnesota Statutes 326A.08, Subdivision 5 (2006) and Minnesota Rules 1105.2500, Subpart D (2) (2006). Respondent's certificate is censured and reprimanded. The Respondent paid a $250 civil penalty. Respondent shall maintain an active certificate so long as the Respondent engages in activities requiring an active certificate, and Respondent agrees not to violate in the future any rule or order that the Board has issued or is empowered to enforce.

Jann Danelle Ramlo, Certificate No. 23708 - File opened per January 22, 2007 ECC recommendation. Respondent’s application for an active certificate was received by the Board one month and twenty days after the required date. Respondent's certificate is censured and reprimanded. The Respondent paid a $250 civil penalty. Respondent shall maintain an active certificate so long as the Respondent engages in activities requiring an active certificate, and Respondent agrees not to violate in the future any rule or order that the Board has issued or is empowered to enforce.

Saliterman Ries and Almquist Ltd., Firm Permit No. 01385 - File opened per July 21, 2006 FCQR Committee recommendation. 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. Respondent paid a $500 civil penalty. Respondent agrees not to violate in the future any rule or order that the Board has issued or is empowered to enforce. Respondent’s failure to comply with the requirements specified above shall be a violation of the Board’s Order and shall result in the automatic suspension of the Respondent’s firm permit

Ryan F. Van De Wynkel, Certificate No. 23778 - File opened per February 26, 2007 ECC recommendation. Respondent’s application for an active certificate was received by the Board four months and eight days after the required date. Respondent's certificate is censured and reprimanded. The Respondent paid a $250 civil penalty. Respondent shall maintain an active certificate so long as the Respondent engages in activities requiring an active certificate, and Respondent agrees not to violate in the future any rule or order that the Board has issued or is empowered to enforce.

Jeffrey J. Zahn, Certificate No. 11545 - Mr. Zahn contacted the Board via e-message, requesting reinstatement of inactive certificate. Respondent’s inactive certificate expired on December 31, 2002. Respondent did not engage in activities requiring an active certificate during the period of non-renewal, and Respondent failed to reply to communications from the Board. Respondent's certificate is censured and reprimanded. The Respondent paid a $250 civil penalty and $320 in certificate renewal fees. Respondent agrees not to violate in the future any rule or order that the Board has issued or is empowered to enforce.

Lisa Marie Beltz, Certificate No. 18493 - File opened per October 20, 2006 CPE Committee. Respondent’s active certificate expired on December 31, 2005. Respondent did not engage in activities or hold out to the public as a CPA. Respondent failed to complete 120 hours of mandatory CPE for the years ended June 30, 2004, 2005 and 2006. Respondent failed to reply to communications from the Board. Respondent was absent from the December 1, 2006 Complaint Committee conference and the Administrative Law Judge (ALJ) prehearing conference of February 26, 2007. The ALJ recommendation was received on March 21, 2007. Respondent’s CPA certificate is Revoked effective immediately. Respondent shall immediately surrender her certificate to the Board office and shall not practice public accounting in any manner in the State of Minnesota.

William George Samarzia, Certificate No. 03031 - File opened per July 21, 2006 CPE Committee. Respondent failed to comply with the Board’s continuing professional education rules by failing to complete 120 hours of mandatory continuing professional education during the years ended June 30, 2003, 2004 and 2005. Respondent violated Minnesota Statutes 326A.04 (2006) and Minnesota Rules 1105.3000, 1105.5600, 1105.7800 (2006). Respondent’s CPA certificate is Revoked effective immediately. Respondent shall immediately surrender his certificate to the Board office and shall not practice public accounting in any manner in the State of Minnesota.

Back to top