STATE OF MINNESOTA BOARD OF ACCOUNTANCY

In the Matter of the CPA Certificate of

STIPULATION AND CONSENT ORDER

Benjamin Alan Bohline

CPA Certificate No. 29005 (Inactive)

Board File No. 2025-071

STIPULATION

Benjamin Bohline ("Respondent") and the Minnesota Board of Accountancy's Complaint Committee stipulate that, subject to Board's review and discretionary approval, the Board may issue a consent order that imposes the following sanctions:

• A. Respondent is CENSURED and REPRIMANDED pursuant to Minn. Stat. § 326A.08 (2024).
• B. Respondent shall pay to the Board a CIVIL PENALTY of \$2,000. Respondent shall submit the civil penalty by check to the Board within 60 days of the Board's approval of this Stipulation and Consent Order.
• C. Respondent shall comply with all statutes and rules within the Board's jurisdiction. See Minn. Stat. ch. 326A (2024) and Minn. R. ch. 1105 (2023).
• D. Respondent shall report in writing within ten days any violations of this stipulation and consent order to the Board's Executive Director.

Respondent and the Committee enter into this stipulation based on the following findings of fact, conclusions of law, and other stipulated provisions:

Findings of Fact

1. The Board issued Respondent a CPA certificate on June 1, 2015.
2. Respondent's CPA certificate expired on December 31, 2017.
3. Respondent's CPA certificate was revoked for failure to renew for two or more years on January 20, 2020.
4. Respondent's CPA certificate was reinstated to the inactive status on November 21, 2023.
5. Respondent's CPA inactive certificate expired again on December 31, 2024.
6. Respondent renewed their inactive CPA certificate online on May 6, 2025, four months after it expired.
7. Respondent held out and used the CPA designation without inactive adjacent to the CPA title on their employer's website and on LinkedIn.
8. Respondent promptly updated their employer's website and LinkedIn to now show that they hold a CPA (inactive) certificate.
9. Respondent had been holding out as a CPA without using the word inactive adjacent to the title as required in Board Statutes and Rules and held out during their certificate's expiration.
10. Respondent works in private industry.

Conclusions of Law

1. The Board has authority to license and regulate certified public accountants and to take disciplinary action as appropriate. Minn. Stat. ch. 326A (2024).

2. Respondent violated Minn. Stat. §§ 326A.04, subd. 4, and 326A.10(c) (2024) and Minnesota Rules 1105.2500(A), (B), and (C)(5)(c), 1105.3000(E), 1105.3300(A)(2)(a), 1105.5600, subp. 1(C)(1) and (5), and 1105.7800(A), (B), and (D) (2023).

3. Respondent is subject to discipline pursuant to Minn. Stat. §§ 326A.08, subd. 5(a)(1) and (8), and 7 (2024).

4. This stipulation and consent order is in the public interest.

Other Stipulated Provisions

1. This stipulation and consent order must be approved by the Board to become effective.
2. Respondent agrees that the Committee may move the Board ex parte, with or without advance notice to the Respondent, to approve this stipulation and consent order. Respondent understands that the Board may either approve the stipulation and consent order or not approve it. This stipulation and the files, records, and proceedings associated with this matter may be reviewed by the Board in its consideration of the Committee's motion.
3. If approved by the Board, this stipulation and consent order shall be classified as public data. Minn. Stat. § 13.41, subd. 5 (2024).
4. If the Board does not approve this stipulation and consent order, then the matter remains unresolved and the Committee may either seek to negotiate a revised stipulation and consent order with Respondent to present to the Board or issue an order commencing a contested-case hearing before an Administrative Law Judge at the Office of Administrative

Hearings. See Minn. Stat. §§ 14.57–.62, 214.10, subd. 2 (2024) (describing administrative hearing process).

1. Respondent agrees that if this case comes before the Board again after it reviews and discusses this stipulation and consent order, Respondent waives any claim that the Board was prejudiced by its review and discussion of this stipulation and consent order and any records relating to it.

2. Respondent acknowledges that they were advised by the Committee of their right to a contested-case hearing in this matter before an Administrative Law Judge, to file exceptions and make argument to the Board after the hearing, and to seek judicial review from any adverse decision rendered by the Board. Respondent hereby expressly waives those rights. Respondent was further advised by the Committee of their right to be represented by counsel and that they knowingly waive that right.

3. Respondent has read, understands, and agrees to this stipulation and has voluntarily signed it. It is expressly understood that this stipulation contains the entire agreement between the parties, there being no other agreement of any kind, verbal or otherwise. If approved by the Board, a copy of the final stipulation and consent order shall be served personally or by first class mail on Respondent. The Board's order shall be effective when it is signed by the Chair of the Board or the Chair's designee.

4. Pursuant to Minn. Stat. § 16D.13 (2024), any civil penalty imposed by this stipulation and consent order shall begin to accrue simple interest in accordance with that section thirty days after the civil penalty is due. Pursuant to Minn. Stat. § 16D.17 (2024), thirty days after any civil penalty imposed by this stipulation and consent order is due, the Board may

file and enforce any unpaid portion of the civil penalty as a judgment against Respondent in district court without further notice or additional proceedings.

B. Bohline

Benjamin Alan Bohline, CPA (Inactive)

STATE OF Minnesota

COUNTY OF Hennepin

This instrument was acknowledged before me on 12/11/25 by Benjamin Bohline.

A rectangular notary stamp for Victoria A. LaFave, a Notary Public in the State of Minnesota. The stamp includes the state seal on the left and text on the right: "Victoria A. LaFave", "Notary Public", "Minnesota", and "My Commission Expires 1/31/2030".

Notary Public stamp for Victoria A. LaFave, Minnesota, commission expires 1/31/2030.

V. LaFave

(Signature of notary officer)

My commission expires: 1/31/30

COMPLAINT COMMITTEE

J. C.

ANN ETTER, CPA

Chair Lance Radziej

Dated: January 21, 2026

CONSENT ORDER

Upon consideration of this stipulation and consent order, and based upon all the files, records, and proceedings herein, all terms of the stipulation and consent order are approved. Accordingly, the Board hereby ADOPTS the stipulation and issues the ORDER described above.

STATE OF MINNESOTA

BOARD OF ACCOUNTANCY

Dated: 2/12, 2025

CHARLES SELCER, CPA

Board Chair ### STATE OF MINNESOTA MINNESOTA BOARD OF ACCOUNTANCY 85 East 7th Place, Suite 125 St. Paul, MN 55101

CERTIFICATE OF SERVICE BY U.S. MAIL

Case Title: Benjamin Alan Bohline

File #2025-071

I, Daniel Stephens, verify by oath or affirmation that on the 13th day of February, 2026, at the City of Saint Paul, in the county of Ramsey, in the State of Minnesota, served the Stipulation and Consent Order by depositing a true and correct copy in the United States mail, properly enveloped, with first class postage prepaid and addressed to the following named individual(s) or entities at the address indicated below.

Michael Puklich

Neaton & Puklich, PLLP

7975 Stone Creek Drive, Suite 120

Chanhassen, MN 55317

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Daniel Stephens