MN Board of Accountancy Revokes CPA Firm Permit for Unpaid Taxes

MN Board of Accountancy Enforcement

Filed March 9th, 2026

Detected March 20th, 2026

Summary

The Minnesota Board of Accountancy has revoked the CPA firm permit of Cheryl A Hawkins CPA PLLC (Permit No. F2475) due to outstanding delinquent taxes, penalties, or interest owed to the State of Minnesota. The revocation is effective March 9, 2026, and the permit can only be reinstated upon submission of a tax clearance certificate.

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What changed

The Minnesota Board of Accountancy has issued an Order for Revocation against Cheryl A Hawkins CPA PLLC (Permit No. F2475) due to failure to resolve delinquent taxes, penalties, or interest with the Minnesota Department of Revenue. This action is taken pursuant to Minn. Stat. § 270C.72, which mandates revocation if a tax clearance is not provided within thirty days of notification. The revocation is effective March 9, 2026.

This revocation means the firm is no longer permitted to practice certified public accounting in Minnesota. Reinstatement is contingent upon the firm or the Commissioner of Revenue providing proof of tax clearance. Compliance officers should note that failure to maintain tax compliance can lead to the loss of professional licenses, and this action serves as a precedent for similar cases involving tax delinquency.

What to do next

Verify tax compliance with state revenue departments for all licensed entities.
Monitor for tax clearance certificates from entities with outstanding tax issues.
Review internal policies regarding license maintenance and tax obligations.

Penalties

Revocation of CPA firm permit.

Source document (simplified)

STATE OF MINNESOTA BOARD OF ACCOUNTANCY

In the Matter of

ORDER FOR REVOCATION

Cheryl A Hawkins CPA PLLC

CPA Firm Permit No. F2475 (Expired)

Pursuant to Minn. Stat. §§ 214.04, 270C.72, and 326A.02 (2024), the Board makes the following Findings of Fact, Conclusions of Law, and Order:

FINDINGS OF FACT

Cheryl A Hawkins CPA PLLC ("Respondent") CPA Certificate, No. F2475, holds a CPA firm permit issued by the Board.
On February 6, 2026, the Board received a Notice of License Revocation (attached as Exhibit 1) from the Minnesota Department of Revenue, which advised the Board of Respondent's outstanding delinquent taxes, penalties, or interest. Under Minn. Stat. § 270C.72 (2024), the Board must revoke Respondent's permit to practice as a CPA firm in the State of Minnesota unless it receives a tax clearance from the Commissioner of Revenue.
On February 10, 2026, the Board notified Respondent by certified mail, sent to the Respondent Owner's home address, of the potential revocation of its permit.
The Board has not received a tax clearance from the Commissioner of Revenue.

CONCLUSIONS OF LAW

The Minnesota Board of Accountancy is authorized pursuant to Minn. Stat. §§ 326A.02 through 326A.14 (2024) to permit, regulate, and discipline firms who apply for, petition, or hold a permit to practice as Certified Public Accountant Firms in the State of Minnesota and is

further authorized pursuant to Minn. Stat. §214.10 to review complaints against CPA firms, investigate such complaints and initiate appropriate disciplinary action.

Pursuant to Minn. Stat. § 270C.72, subd. 1 (2024), the permit of a CPA firm must be revoked if the licensee owes the State of Minnesota delinquent taxes, penalties, or interest, the Commissioner of Revenue so notifies the Board, and the Board does not receive a tax clearance from the Commissioner within thirty days of the notification.

ORDER

It is hereby ordered that Respondent's permit to practice certified public accounting as a firm in the State of Minnesota is REVOKED pursuant to Minn. Stat. § 270C.72, subd. 1 (2024) effective March 9, 2026.
It is further ordered that Respondent's permit shall be reinstated by the Board after the Commissioner of Revenue or Respondent has submitted to the Board a tax clearance certificate from the Minnesota Department of Revenue indicating that Respondent does not owe the State of Minnesota any uncontested delinquent taxes, penalties, or interest.

MINNESOTA BOARD OF ACCOUNTANCY

Dated: March 9, 2026

_____

KRISTIN BATSON

Executive Director