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Routine Enforcement Amended Final

Jaime DelMarie Besser CPA Reinstatement Order

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Filed February 12th, 2026
Detected March 20th, 2026
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Summary

The Minnesota Board of Accountancy has issued a reinstatement order for Jaime DelMarie Besser's CPA certificate, which was revoked in 2022 for failure to renew. The certificate will be reinstated to inactive status upon payment of a $25 renewal fee within 90 days.

What changed

The Minnesota Board of Accountancy has issued a reinstatement order for CPA certificate number 22940, held by Jaime DelMarie Besser. Besser's certificate was revoked on January 13, 2022, due to failure to renew it for over two years past its expiration on December 31, 2019. The current order reinstates the certificate to inactive status, contingent upon the payment of a $25 renewal fee.

Jaime Besser must pay the required renewal fee within 90 days of the order date (February 12, 2026) to effectuate the reinstatement. Failure to do so will result in the order being vacated and the certificate remaining revoked. The revocation order and this reinstatement order will be classified as public data.

What to do next

  1. Pay $25 renewal fee within 90 days of 2026-02-12.

Source document (simplified)

STATE OF MINNESOTA BOARD OF ACCOUNTANCY

In the Matter of

Jaime DelMarie Besser

CPA Certificate No. 22940

REINSTATEMENT ORDER

The Minnesota Board of Accountancy has determined as follows:

  1. The Board is authorized to license and regulate certified public accountants pursuant to Minn. Stat. §§ 326A.01-.14 (2024).
  2. The Board issued Respondent Jaime Besser a certified public accountant certificate on September 16, 2005.
  3. Jaime Besser's certified public accountant certificate expired on December 31, 2019.
  4. On January 13, 2022, pursuant to Minn. Stat. § 326A.04, subd. 11, the Board revoked Jaime Besser's certificate because she failed to renew it for more than two years after its expiration.
  5. On December 19, 2025, Jaime Besser petitioned to reinstate her revoked certificate pursuant to Minn. Stat. § 326A.09.
  6. This order is in the public interest.

IT IS HEREBY ORDERED, pursuant to Minn. Stat. §§ 326A.04, .09, that Jaime Besser's certified public accountant certificate shall be reinstated to the inactive status upon payment of a \$25 renewal fee.

IT IS FURTHER ORDERED that if Jaime Besser does not pay all required fees within 90 days, this order shall be automatically vacated, and Jaime Besser's certificate shall not be reinstated.

IT IS FURTHER ORDERED that nothing herein shall be deemed to rescind the Board's order revoking Jaime Besser's certified public accountant certificate and, moreover, that revocation order and this reinstatement order shall be classified as public data pursuant to Minn. Stat. § 13.41, subd. 5 (2024).

Dated: 2/12/26

STATE OF MINNESOTA

BOARD OF ACCOUNTANCY


CHARLES SELCER, CPA

Board Chair

Named provisions

REINSTATEMENT ORDER

Source

Analysis generated by AI. Source diff and links are from the original.

Classification

Agency
State BOA
Filed
February 12th, 2026
Compliance deadline
May 13th, 2026 (54 days)
Instrument
Enforcement
Legal weight
Binding
Stage
Final
Change scope
Minor
Document ID
CPA Certificate No. 22940
Supersedes
Order revoking Jaime Besser's certified public accountant certificate

Who this affects

Applies to
Employers
Industry sector
5412 Accounting & Tax Services
Activity scope
Professional Licensing
Geographic scope
US-MN US-MN

Taxonomy

Primary area
Employment & Labor
Operational domain
Compliance
Topics
Professional Licensing Accountancy

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