Disciplinary Actions May 18, 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.

Michael D. Juenemann, CPA, Certificate No. and Firm Permit No. 07655 - Case opened per May 5, 2006 Complaint Committee recommendation. Mr. Juenemann’s active certificate expired on December 31, 2004. 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, 2005 and 2006. Respondent’s Sole Proprietorship 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 violated Minnesota Statutes 326A.04, 326A.05 & 326A.10 and Minnesota Rules 1105.2500, 1105.3000, 1105.4300, 1105.4500 – 1105.5600, 1105.7800. Respondent’s certificate and Sole Proprietor firm permit are censured & reprimanded. The Respondent paid a $2,000 Civil Penalty, $235 in certificate renewal fees, $205 in permit renewal fees and $1,350 in CPE fees. The Respondent was required to successfully complete and report 160 hours of CPE by December 31, 2006 , and provide a quality review report by June 30, 2007 , and shall not engage in activities requiring a firm permit or hold out as a CPA firm.

Certificates revoked pursuant to Minnesota Statutes 326A.04, Subdivision 11 (2006); failure to renew for more than two years. List of revoked certificates.

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