South Dakota CPA License Disciplinary Actions List

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South Dakota Board of Accountancy

Disciplinary Action

January 2004 to present

Disciplinary action was taken against the individuals/firm(s) listed alphabetically below. The information provided is a brief summary. Although every effort is made to ensure the information is correct, before making any decision based upon the information, you should contact us to assure accuracy. The listing may not reflect pending appeals. This page was last updated on November 19, 2025.

Click on the name below to be directed to that particular disciplinary action.

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| Name of Professional | License Number | Violation Description | Date & Board Action Taken |
| Marvin R. Aho | #334R | Non-compliance with requirements for renewal | Full Order
October 13, 2006

Revocation of certificate |
| Laura Arth | #2627 | Failure to comply with CPE requirements | Full Order and Exhibit A
November 19, 2025
1. In lieu of further contesting this matter, Arth agrees that her license will be suspended for a period of 90 days, which will be held in abeyance pending her compliance with the following conditions:
2. Arth will complete and provide proof of completion to the Board office of 6 CPE hours within 90 days of the effective date of this Consent Agreement. Arth will only receive credit for these hours toward the period ending June 30, 2024. This will fulfill her obligation for the audit period as determined by Board policy under Board rules. This includes the Board staff rolling back hours to the prior periods. This will serve as an extension of CPE periods ending June 30, 2022, June 30, 2023, and June 30, 2024. Arth will pay a fine of $500 to the Board office within 30 days of the effective date of this Consent Agreement. Arth will submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1 of each of the following years: 2026, 2027, and 2028. Arth will comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75. Arth will be ineligible for any CPE extensions for the reporting periods ending in the years: 2026, 2027, and 2028. The Board office may deny any requests for extensions based solely on this Consent Agreement. Any violation of this Consent Agreement by Arth constitutes grounds for further discipline and/or imposition of the suspension held in abeyance. |
| Bruce Ashland | #2285 | Failure to comply with CPE requirements | Full Order
May 5, 2021

It is the Order of the Board, that the dates listed on the certificate of completions submitted by the licensee be considered to be the dates of attendance and/or completion of the CPE as required by board rule and law.

Mr. Ashland’s CPE hours will be reported based on the dates shown on the certificates of completion. In accordance with board policy, Mr. Ashland’s hours will be adjusted to meet the minimum requirements of the year 2019 to 2021 renewal periods. Due to the violations of law, as listed in the Conclusions of Law, Mr. Ashland is Ordered to attend an additional 20 hours of CPE within the next 90 days; four (4) hours of the 20 CPE hours must be on the topic of Ethics and the Professional Code of Conduct. These 20 hours of CPE are in addition to any requirements for the current and upcoming years and should not be reported on the annual renewal form.

The Board will conduct audits of Mr. Ashland’s CPE credits for the next three (3) years. No extensions will be given to Mr. Ashland for completing his annual CPE for the next three (3) years. The Board has further Ordered an administrative fine of $1,000.00 to Mr. Ashland as well as requiring payment of administrative costs of the contested hearing, as allowed by law. |
| Bruce Ashland | #2285 | | Full Order
June 16, 2021 - Amendment to Order

The Board of Accountancy entered an order on May 5, 2021. In that order among, other things, Ashland was ordered to pay $1,000 plus costs associated with the hearing. At that time no due date was set. It is now therefore ORDERED that the previously ordered $1000 administrative fine and payment of costs for the administrative hearing shall be due no later than June 30, 2021. It is further ORDERED that Ashland’s non-compliance with this order shall result in the immediate suspension of his license, with the suspension remaining in effect until the order has been complied with. |
| Michael Bell | #2180 | Non-compliance with requirements for renewal | Full Order
October 13, 2006

Revocation of certificate |
| Scott Bell | #3181 | Failure to comply with CPE requirements | Consent Agreement
Jan. 22, 2020

Bell will have 0.5 hours of CPE rolled back from the period ending June 30, 2018, into the period ending June 30, 2017 to satisfy the 120 CPE hour requirement for the three-year renewal period ending June 30, 2017. A CPE extension will be placed on his filed for period ending June 30, 2017;

Bell will have 0.5 hours of CPE rolled back from the period ending June 30, 2019, into the period ending June 30, 2018 to satisfy the 120 CPE hour requirement for the three-year renewal period ending June 30, 2018. A CPE extension will be placed on his filed for period ending June 30, 2018;

Bell shall submit proof of completion for all claimed CPE courses taken for the next three renewal periods;

Bell will not be eligible for an extension to complete CPE for the next three renewal periods;

Bell shall pay an administrative fee in the amount of $250. The administrative fee must be paid within 30 days of the agreement being signed by the Chair. |
| F. Peter Bergman | #447R | Failure to comply with CPE requirements | Full Consent Agreement
March 21, 2024

1. Licensee agrees, in lieu of further contesting this matter, that their license shall be suspended for 90 days which shall be held in abeyance pending his compliance with the following conditions:
2. Licensee shall have 6.5 CPE hours rolled back from period ending June 30, 2023, to period ending June 30, 2022, effective the date of this Consent Agreement. Licensee shall only receive credit for these hours toward the period ending June 30, 2022. This shall serve as an extension of the CPE period ending June 30, 2022. Licensee shall complete and provide proof of completions to the Board office of 4.1 CPE Hours within 90 days of the effective date of this Consent Agreement. Licensee shall only receive credit for these hours toward the period ending June 30, 2023. This shall fulfill his obligation for the audit period as determined by Board policy under Board rules. This includes the Board staff rolling back hours to the prior periods. This shall serve as an extension of CPE periods ending June 30, 2023. Licensee shall pay a fine of $300 to the Board office within 30 days of the effective date of this Consent Agreement. Licensee shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.
3. Licensee shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2024, 2025, and 2026. The Board office may deny any requests for extensions based solely on this Consent Agreement.
4. If Licensee fails to comply with any of the terms of this Consent Agreement, Licensee agrees that any such violation would constitute new grounds for further discipline and/or imposition of the suspension held in abeyance. | | Jeffrey Berzina | #1913 | Failure to comply with CPE requirements | Full Consent Agreement March 20, 2019

The Board shall grant Berzina an extension to complete 1 hour of CPE for period ending June 30, 2018. The hour must be completed within 90 days of the agreement being signed by the Chair;

Berzina shall submit proof of completion for all claimed CPE courses taken through the extension timeframe and for the next three renewal periods;

Berzina will not be eligible for an extension to complete CPE for the next three renewal periods; and

Berzina shall pay an administrative fee in the amount of $200. The administrative fee must be paid within 30 days of the agreement being signed by the Chair. |
| Linda Black | #1959 | Failure to comply with CPE Audit, Failure to respond to Complaint, Failure to respond to Formal Complaint, Failed CPE Audit | Full Consent Agreement
Exhibit A
March 21, 2024

1. BLACK agrees, in lieu of further contesting this matter, that her license shall be suspended for a period of 90 days which shall be held in abeyance pending her compliance with the following conditions:
2. BLACK shall complete and provide proof of completion to the Board office of 120 CPE hours within 90 days of the effective date of this Consent Agreement. BLACK shall only receive credit for these hours toward the period ending June 30, 2023. This shall fulfill her obligation for the audit period as determined by Board policy under Board rules. This includes the Board staff rolling back hours to the prior periods. This shall serve as an extension of CPE periods ending June 30, 2021, June 30, 2022, and June 30, 2023. BLACK shall pay a fine of $1000 to the Board office within 30 days of the effective date of this Consent Agreement. BLACK shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1st of each of the following years: 2024, 2025, and 2026. BLACK shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.
3. BLACK shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2024, 2025, and 2026. The Board office may deny any requests for extensions based solely on this Consent Agreement.
4. Any violation of this Consent Agreement by BLACK constitutes grounds for further discipline and/or imposition of the suspension held in abeyance. | | Kent W. Boadwine | #1612-Individual License

1312-

Firm Permit | Failure to comply with CPE requirements | Full Negotiated Consent Agreement
March 29, 2010

Boadwine will have 14 CPE hours rolled back from the period ending June 30, 2009, into the period ending June 30, 2008. A CPE extension will be placed on his file for period ending June 30, 2008.

Boadwine will be granted a second extension to complete the 14 hours of CPE for period ending June 30, 2009. The 14 hours must be completed within 90 days of the signed agreement by the Vice Chair.
Boadwine will agree to submit proof of completion for all claimed CPE courses through the extension and for the next three renewal periods.

Boadwine will not be eligible to be granted any CPE extensions for the next three renewal periods.

The Board will issue a public reprimand to Mr. Boadwine. |
| Valarie Boal | #1548 | Failure to comply with CPE requirements | Full Consent Agreement
March 20, 2019

Boal will have 11 hours of CPE rolled back from the period ending June 30, 2018, into the period ending June 30, 2017 to satisfy the 120 CPE hour requirement for the three-year renewal period ending June 30, 2017. A CPE extension will be placed on her file for period ending June 30, 2017; Boal shall submit proof of completion for all claimed CPE courses taken for the next three renewal periods;

Boal will not be eligible for an extension to complete CPE for the next three renewal periods; and

Boal shall pay an administrative fee in the amount of $200. The administrative fee must be paid within 30 days of the agreement being signed by the Chair. |
| Lisa Bodden | #1999 | Failure to comply with CPE requirements | Full Consent Agreement
Exhibit A
January 24, 2024
1. BODDEN agrees, in lieu of further contesting this matter, that her license shall be suspended for 90 days which shall be held in abeyance pending her compliance with the following conditions:
2. BODDEN shall have 23 CPE hours rolled back from period ending June 30, 2022, to period ending June 30, 2021, effective the date of this Consent Agreement. BODDEN shall only receive credit for these hours toward the period ending June 30, 2021. This shall serve as an extension of the CPE period ending June 30, 2021. BODDEN shall pay a fine of $300 to the Board office within 30 days of the effective date of this Consent Agreement. BODDEN shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1st of each of the following years: 2024, 2025, and 2026. BODDEN shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.
3. BODDEN shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2024, 2025, and 2026. The Board office may deny any requests for extensions based solely on this Consent Agreement.
4. Any violation of this Consent Agreement by BODDEN constitutes grounds for further discipline and/or imposition of the suspension held in abeyance. |
| Robin R. Bommersbach | #1939 | Failure to comply with CPE requirements | Full Negotiated Consent Agreement
March 20, 2015

Bommersbach will have 1 CPE hour rolled back from the period ending June 30, 2014, into the period ending June 30, 2013. A CPE extension will be placed on her file for period ending June 30, 2013.

Bommersbach will be granted an extension to complete 2 hours of CPE for period ending June 30, 2014. The 2 hours must be completed within 90 days of the signed agreement by the Chair.

Bommersbach will agree to submit proof of completion for all claimed CPE courses through the extension and for the next three renewal periods.

Bommersbach will not be eligible for an extension to complete CPE for the next three renewal periods.
Bommersbach shall pay an administrative fee of $75.

The administrative fee must be paid within 30 days of the signed agreement by the Chair. |
| Barry Bouchie | #1595 | Failure to complete CPE with extension, Failure to comply with CPE Audit, Failure to respond to Complaint, Failed CPE Audit | Full Consent Agreement
Exhibit A
March 21,2024

1. BOUCHIE agrees, in lieu of further contesting this matter, that his license shall be relinquished. The board accepts the surrendering of his Certificate No. 1595, effective February 14, 2024.

2. If BOUCHIE applies for licensure within the five years from February 14, 2024, then BOUCHIE shall appear, in person, before the Board prior to the reinstatement or issuance of a certificate. |
   | Thomas A. Bowman | #2904 | Failure to comply with CPE requirements | Full Negotiated Consent Agreement
   March 20, 2015

3. Bowman will have 18.5 CPE hours rolled back from the period ending June 30, 2013, into the period ending June 30, 2012. Bowman will have 1.5 CPE hours rolled back from the period ending June 30, 2014, into the period ending June 30, 2012.A CPE extension will be placed on his file for period ending June 30, 2012.

Bowman will have 42.5 CPE hours rolled back from the period ending June 30, 2014, into the period ending June 30, 2013.A CPE extension will be placed on his file for period ending June 30, 2013.

Bowman will be granted an extension to complete 54.5 hours of CPE for period ending June 30, 2014. The hours must be completed within 90 days of the signed agreement by the Chair.

Bowman will agree to submit proof of completion for all claimed CPE courses through the extension and for the next three renewal periods.

Bowman will not be eligible for an extension to complete CPE for the next three renewal periods.

Bowman shall pay an administrative fee in the amount of $200. the administrative fee must be paid within 30 days of the signed agreement by the Chair. |

| Kathryn Brewer | #2462 | Failure to comply with CPE requirements | Full Negotiated Consent Agreement
March 27, 2013

Brewer will have 2.5 hours of CPE rolled back from the period ending June 30, 2012, into the period ending June 30, 2011. A CPE extension will be placed on her file for period ending June 30, 2011.

Brewer will be granted an extension to complete 1.5 hours of CPE for period ending June 30, 2012. The 1.5 hours must be completed within 90 days of the signed agreement by the Chair.

Brewer shall submit proof of completion for all claimed CPE courses through the extension and for the next three renewal periods.

Brewer will not be eligible for an extension to complete CPE for the next three renewal periods.

Brewer shall pay an administrative fee in the amount of $50. The administrative fee must be paid within 30 days of the signed agreement by the Chair. |
| Kirandeep K. Burgess | #1836 | Failure to comply with CPE requirements | Full Negotiated Consent Agreement
March 20, 2015

7. | | Peggy Busse | #2175 | Failure to comply with CPE Audit | Full Consent Agreement December 15, 2023

License shall be suspended for a period of 90 days from the effective date of this agreement which shall be held in abeyance pending compliance with the following requirements:
1. Licensee shall submit proof of completion of all claimed CPE hours taken from July 1, 2020 through June 30, 2023. Licensee shall provide such proof to the Board office within 30 days of the effective date of this Consent Agreement.
2. Licensee shall pay a fine of $250 to the Board office within 30 days of the effective date of this Consent Agreement. |
| Peggy Busse | #2175 | Failure to comply with CPE Audit | Full Consent Agreement
March 21, 2024

1. Licensee agrees, in lieu of further contesting this matter, that their license shall be suspended for 90 days which shall be held in abeyance pending his compliance with the following conditions:
2. Licensee shall complete and provide proof of completions to the Board office of 16.5 CPE Hours within 90 days of the effective date of this Consent Agreement. Licensee shall only receive credit for these hours toward the period ending June 30, 2023. This shall fulfill her obligation for the audit period as determined by Board policy under Board rules. This includes the Board staff rolling back hours to the prior periods. This shall serve as an extension of CPE periods ending June 30, 2022 and June 30, 2023. Licensee shall pay a fine of $350 to the Board office within 30 days of the effective date of this Consent Agreement. Licensee shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1st of each of the following years: 2024, 2025, and 2026. Licensee shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.
3. Licensee shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2024, 2025, and 2026. The Board office may deny any requests for extensions based solely on this Consent Agreement.
4. If Licensee fails to comply with any of the terms of this Consent Agreement, Licensee agrees that any such violation would constitute new grounds for further discipline and/or imposition of the suspension held in abeyance. | | Allen R. Canete | #1841 | Non-compliance with requirements for renewal | Full Order January 7, 2008

Revocation of certificate |
| Mary Ellen Carlson | #2810 | Failure to comply with CPE requirements | Full Consent Agreement
January 24, 2024 License shall be suspended for a period of 90 days from the effective date of this agreement which shall be held in abeyance pending compliance with the following requirements:

1. Licensee shall pay a fine of $250 to the Board office within 30 days of the effective date of this Consent Agreement.
2. Licensee shall not be granted CPE extensions for the next three years following the effective date of this agreement. The Board office shall summarily deny any extension requests received during that time based solely on this agreement.

3. Licensee shall be subject to a CPE audit for the period of July 1, 2021, through June 30, 2023. |
   | Mary Ellen Carlson | #2810 | Failure to comply with CPE requirements | Full Consent Agreement
   May 2, 2024

4. Licensee agrees that this Consent Agreement shall serve as the final resolution of this matter, including any appeal. Licensee also agrees, in lieu of further contesting this matter, that their license shall be suspended for a period of 90 days from the effective date of this agreement which shall be held in abeyance pending compliance with the following requirements:

5. Licensee shall complete and provide proof of completion to the Board office of 40.7 CPE hours within 90 days of the effective date of this Consent Agreement. Licensee shall only receive credit for these hours toward the period ending June 30, 2023. This shall fulfill her obligation for the audit period as determined by Board policy under Board rules. This includes the Board staff rolling back hours to the prior periods. This shall serve as an extension of CPE periods ending June 30, 2022, and June 30, 2023. Licensee shall pay a fine of $300 to the Board office within 30 days of the effective date of this Consent Agreement. Licensee shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1st of each of the following years: 2024, 2025, and 2026. Licensee shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.

6. Licensee shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2024, 2025, and 2026. The Board office may deny any requests for extensions based solely on this Consent Agreement.

7. If Licensee fails to comply with any of the terms of this Consent Agreement, Licensee agrees that any such violation would constitute new grounds for further discipline and/or imposition of the suspension held in abeyance. |
   | James F. Case | #1575 | Non-compliance with requirements for renewal | Full Order
   October 13, 2006

Revocation of certificate |
| Janice Cheloha | #1259 | Failure to comply with CPE Audit | Full Order
April 2, 2025

1. The Board office prepared the request for documentation of continuing education credits and mailed the letter according to the process that had been outlined.
2. The licensee did not receive the information, and the receipt of the information was outside of her control.
3. Upon being alerted to the deficiency the licensee complied within a matter of days to the request in providing documentation.
4. The board has determined that the fine should be waived for the licensee. | | Jack Davis | #1651 | Denial of Request for CPE Extension | Full Order Oct. 19, 2021

Davis’s certificate is being suspended for a period of three months, with the three months being held in abeyance for a period of one year starting Oct. 18, 2021, conditioned on:
Davis shall complete and submit to the Board Office all CPE due at time of renewal by Oct. 31, 2021;

Davis shall pay an administrative fine in the amount of $250.00 to the Board Office by Nov. 17, 2021;

and
Davis shall have no additional violations under SDCL chapter 36-20B and ARSD article 20:75 during the period of abeyance;

Davis’s CPE three year rolling period due Sept. 30, 2021, shall be audited;

and
Davis is prohibited from requesting any CPE extensions for a period of three years. |
| Mary Day | #1202 | Failure to comply with CPE requirements | Full Consent Agreement
May 2, 2024

1. Licensee agrees that this Consent Agreement shall serve as the final resolution of this matter, including any appeal. Licensee also agrees, in lieu of further contesting this matter, that their license shall be suspended for a period of 90 days from the effective date of this agreement which shall be held in abeyance pending compliance with the following requirements:
2. Licensee shall complete and provide proof of completion to the Board office of 45.9 CPE hours within 90 days of the effective date of this Consent Agreement. Licensee shall only receive credit for these hours toward the period ending June 30, 2023. This shall fulfill her obligation for the audit period as determined by Board policy under Board rules. This includes the Board staff rolling back hours to the prior periods. This shall serve as an extension of CPE periods ending June 30, 2021, June 30, 2022, and June 30, 2023. Licensee shall pay a fine of $350 to the Board office within 30 days of the effective date of this Consent Agreement. Licensee shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1st of each of the following years: 2024, 2025, and 2026. Licensee shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.
3. Licensee shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2024, 2025, and 2026. The Board office may deny any requests for extensions based solely on this Consent Agreement.

4. If Licensee fails to comply with any of the terms of this Consent Agreement, Licensee agrees that any such violation would constitute new grounds for further discipline and/or imposition of the suspension held in abeyance. |
   | Donna Denker | #1141 | Failure to comply with CPE Audit, Failure to comply with CPE requirements | Full Consent Agreement
   Exhibit A
   January 24, 2024

5. DENKER agrees, in lieu of further contesting this matter, that her license shall be suspended for 90 days which shall be held in abeyance pending her compliance with the following conditions:

6. DENKER shall complete and provide proof of completion to the Board office of 100 CPE hours within 90 days of the effective date of this Consent Agreement. DENKER shall only receive credit for these hours toward the period ending June 30, 2023. This shall fulfill her obligation for the audit period as determined by Board policy under Board rules. This includes the Board staff rolling back hours to the prior periods. This shall serve as an extension of CPE periods ending June 30, 2021, June 30, 2022, and June 30, 2023. DENKER shall pay a fine of $800 to the Board office within 30 days of the effective date of this Consent Agreement. DENKER shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1, of each of the following years: 2024, 2025, and 2026. DENKER shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.

7. DENKER shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2024, 2025, and 2026. The Board office may deny any requests for extensions based solely on this Consent Agreement.

8. Any violation of this Consent Agreement by DENKER constitutes grounds for further discipline and/or imposition of the suspension held in abeyance. |
   | Ross A. Determan | #2309-Individual License

953-Firm Permit | Failure to comply with peer review | Full Order

January 5, 2009

Licensee is prohibited from performing attest work and issuing reports that would include audit, compilations, or reviews, until such time that he petitions the Board for reinstatement of the privilege to provide attest work.

Licensee must resubmit his firm application for the current year, stating he is exempt from Peer Review, by December 31, 2008. Licensee must pay the cost of the hearing plus a $500 administrative fine. |
| Ross A. Determan | #2309-Individual License

953-Firm Permit | Failure to Comply with January 5, 2009 Order.

Issued a compilation report dated February 23, 2009. | Full Order
August 19, 2009

15. | | Irene F. Diamond | #1161 | Failure to comply with CPE requirements | Full Negotiated Consent Agreement March 28, 2012
27. | | Yasunobu Doi | #2090 | Non-Compliance with requirements for renewal | Full Order April 11, 2008

Revocation of certificate |
| Becky Dockter | #1471 | Failure to comply with CPE requirements | Full Negotiated Consent Agreement
March 26, 2014

11. |

| Michael K. Dubbelde | PA #532 | Failure to comply with CPE requirements | Full Negotiated Consent Agreement
March 28, 2012

9. | | Jack Dugan | #451 | Denial of Request for CPE Extension | Full Order Oct. 27, 2017 Dugan’s certificate is being suspended for a period of three months, with the three months being held in abeyance for a period of one year starting October 26, 2017, conditioned on:

Dugan shall complete and submit to the Board Office all CPE due at time of renewal by December 31, 2017;

Dugan shall pay an administrative fine in the amount of $100.00 to the Board Office by November 27, 2017; and

Dugan shall have no additional violations under SDCL chapter 36-20B and ARSD article 20:75 during the period of abeyance;

Dugan’s CPE three year rolling period due on December 31, 2017 shall be audited; and

Dugan is prohibited from requesting any CPE extensions for a period of three years |
| Christ Economo | #3132 | Denial of Request for CPE Extension | Full Order
Oct. 27, 2017

Economo’s certificate is being suspended for a period of three months, with the three months being held in abeyance for a period of one year starting October 26, 2017, conditioned on:

Economo shall complete and submit to the Board Office all CPE due at time of renewal by December 31, 2017;

Economo shall pay an administrative fine in the amount of $100.00 to the Board Office by November 27, 2017;
and

Economo shall have no additional violations under SDCL chapter 36-20B and ARSD article 20:75 during the period of abeyance;

Economo’s CPE three year rolling period due on December 31, 2017 shall be audited; and

Economo is prohibited from requesting any CPE extensions for a period of three years |
| Kurt R. Eickschen | #1858 | Non-Compliance with requirements for renewal | Full Order
January 7, 2008

Revocation of certificate |
| Martin S. Eller | #3335 | Failure to comply with CPE requirements | Full Consent Agreement
March 22, 2023 ELLER agrees, in lieu of further contesting this matter, that his license shall be suspended for a period of one year which shall be stayed for a period of three years upon the following terms and conditions:

a. ELLER shall complete and provide proof of completion to the Board office of 12 hours of CPE within 90 days of the effective date of this Consent Agreement. ELLER shall only receive credit for these hours toward the period ending June 30, 2022. This shall serve as an extension of the CPE period ending June 30, 2022. The Board office shall credit 20 hours from ELLER' s current total of I 08 for the period ending June 30, 2022 to the period ending June 30, 2021 thus completing that period's requirements. This shall serve as an extension of the period ending June 30, 2021 for the purpose of reallocating the CPE hours.
b. ELLER shall pay a fine of $550 to the Board office. The fine shall be due in six installments consisting of five payments of $100 per month followed by one payment of $50. The payments shall be due on the following dates in 2023: April 17th, May 15th, June 15111, July l'i1h, August 15th, and September 15th.
c. ELLER shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1 st of each of the following years: 2023, 2024, and 2025.
d. ELLER shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2023, 2024, and 2025. The Board office may deny any requests for extensions based solely on this Consent Agreement.
e. ELLER shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75. |
| Galen Ensz | #1783 | Failure to comply with CPE requirements | Full Consent Agreement
Exhibit A
January 24, 2024
1. ENSZ agrees, in lieu of further contesting this matter, that his license shall be suspended for 90 days which shall be held in abeyance pending his compliance with the following conditions:
2. ENSZ shall complete and provide proof of completion to the Board office of 2.5 CPE hours within 90 days of the effective date of this Consent Agreement. ENSZ shall only receive credit for these hours toward the period ending June 30, 2023. This shall serve as an extension of the CPE period ending June 30, 2023. ENSZ shall pay a fine of $250 to the Board office within 30 days of the effective date of this Consent Agreement. ENSZ shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1st of each of the following years: 2024, 2025, and 2026. ENSZ shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.
3. ENSZ shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2024, 2025, and 2026. The Board office may deny any requests for extensions based solely on this Consent Agreement.
4. Any violation of this Consent Agreement by ENSZ constitutes grounds for further discipline and/or imposition of the suspension held in abeyance. |
| Gregory Feiner | #1804 | Failure to comply with CPE requirements | Full Consent Agreement
March 20, 2019

Feiner will have 2 hours of CPE rolled back from the period ending June 30, 2017, into the period ending June 30, 2016 to satisfy the 120 CPE hour requirement for the three-year renewal period ending June 30, 2016. A CPE extension will be placed on his file for period ending June 30, 2016; Feiner shall submit proof of completion for all claimed CPE courses for the next three renewal periods;

Feiner will not be eligible for an extension to complete CPE for the next three renewal periods; and

Feiner shall pay an administrative fee in the amount of $200. The administrative fee must be paid within 30 days of the agreement being signed by the Chair. |
| Richard Flugge and FDJ, LLC | #193 and firm permit 17121 | Professional Conduct | Formal Reprimand
July 20, 2023 |
| Michelle Fostvedt | #1681 | Failure to comply with CPE requirements | Full Negotiated Consent Agreement
September 21, 2011

Fostvedt will have 1 hour of CPE rolled back from the period ending June 30, 2009, into the period ending June 30, 2008.  A second CPE extension will be placed on her file for period ending June 30, 2008.

Fostvedt will have 16 hours of CPE rolled back from the period ending June 30, 2010, into the period ending June 30, 2009.  A CPE extension will be placed on her file for period ending June 30, 2009.

Fostvedt will be granted an extension to complete the 48 hours of CPE; 2 hours for the period ending June 30, 2009, and 46 hours for the period ending June 30, 2010.  The 48 hours must be completed within 90 days of the signed agreement by the Vice Chair.

Fostvedt will agree to submit proof of completion for all claimed CPE courses taken through the extension timeframe and for the next three renewal periods.

Fostvedt will not be eligible for an extension to complete CPE for the next three renewal periods.

Fostvedt will be required to file her next three renewals before or on the deadline of August 1.

Fostvedt will be assessed an administrative fee in the amount of $300.  The administrative fee must be paid within 30 days of the signed agreement by the Vice Chair.

The Board will issue a public reprimand to Ms. Fostvedt. |
| Amber Fraasch | #2565 | Failure to comply with CPE requirements | Consent Agreement
March 23, 2022

Fraasch will have 2.9 hours of CPE rolled back from the period ending June 30, 2021, into the period ending June 30, 2020 to satisfy the 120 CPE hour requirement for the three-year renewal period ending June 30, 2020. A CPE extension will be placed on her filed for period ending June 30, 2020;

Fraasch shall submit proof of completion for all claimed CPE courses taken for the next three renewal periods;

Fraasch will not be eligible for an extension to complete CPE for the next three renewal periods; and

Fraasch shall pay an administrative fee in the amount of $250. The administrative fee must be paid within 30 days of the agreement being signed by the Chair. |
| Paul Freidel | #3261 | Failure to comply with CPE requirements | Full Consent Agreement
March 20, 2019 Feiner will have 2 hours of CPE rolled back from the period ending June 30, 2017, into the period ending June 30, 2016 to satisfy the 120 CPE hour requirement for the three-year renewal period ending June 30, 2016. A CPE extension will be placed on his file for period ending June 30, 2016;

Feiner shall submit proof of completion for all claimed CPE courses for the next three renewal periods;

Feiner will not be eligible for an extension to complete CPE for the next three renewal periods; and

Feiner shall pay an administrative fee in the amount of $200. The administrative fee must be paid within 30 days of the agreement being signed by the Chair. |

| Ronald Gates Jr. | #959 | Non-Compliance with requirements for renewal | Full Order
November 13, 2006

Revocation of certificate |
| Keith C. Germann | #1457 | Non-Compliance with requirements for renewal | Full Order
October 27, 2014

Revocation of Firm Permit, Individual Practice Privileges Suspended. |
| Heather Gosch | #1990 | Non-compliance with requirements for renewal, Holding out as CPA with expired license | Full Consent Agreement
November 19, 2025

1. Licensee also agrees, in lieu of further contesting this matter, that her license shall be suspended for a period of 90 days from the effective date of this agreement, which shall be held in abeyance pending compliance with the following requirements:
2. Licensee shall pay a fine of $500 to the Board office within 30 days of the effective date of this Consent Agreement. Licensee shall not hold herself out as a CPA unless an active renewal application is completed with all applicable fees paid and it is approved by the board.
3. If Licensee fails to comply with any of the terms of this Consent Agreement, Licensee agrees that any such violation would constitute new grounds for further discipline and/or grounds to revoke the stay of suspension. | | Jun Goto | #2007 | Non-Compliance with requirements for renewal | Full Order October 13, 2006

Revocation of certificate |
| Kevin Gotto | #1350 | Failure to comply with CPE requirements | Full Consent Agreement
March 21, 2024

1. Licensee agrees, in lieu of further contesting this matter, that their license shall be suspended for 90 days which shall be held in abeyance pending his compliance with the following conditions:
2. Licensee shall complete and provide proof of completions to the Board office of 114 CPE Hours within 90 days of the effective date of this Consent Agreement. Licensee shall only receive credit for these hours toward the period ending June 30, 2023. This shall fulfill his obligation for the audit period as determined by Board policy under Board rules. This includes the Board staff rolling back hours to the prior periods. This shall serve as an extension of CPE periods ending June 30, 2021, June 30, 2022 and June 30, 2023. Licensee shall pay a fine of $500 to the Board office within 30 days of the effective date of this Consent Agreement. Licensee shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1st of each of the following years: 2024, 2025, and 2026. Licensee shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.
3. Licensee shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2024, 2025, and 2026. The Board office may deny any requests for extensions based solely on this Consent Agreement.

4. If Licensee fails to comply with any of the terms of this Consent Agreement, Licensee agrees that any such violation would constitute new grounds for further discipline and/or imposition of the suspension held in abeyance. |
   | Stacey L. Gray | #2260 | Non-Compliance with requirements for renewal | Full Order
   November 21, 2011

5. January 14, 2019

Guthmiller shall submit a completed firm renewal application for period ending July 31, 2019 and pay the applicable fee of $50 plus the number of owners fee and the late fee of $50; The renewal fee and late fee must be paid within 30 days of the agreement being signed by the Chair. Guthmiller will not be eligible to perform or offer to perform attest services until the firm is in good standing with the AICPA peer review program. A letter detailing the good standing from the AICPA will need to be received in the board office prior to services being offered;

If the firm offers attest services to the public, the firm will be subject to the peer review requirements of the Board;

The Board will issue a public reprimand to Guthmiller Accounting Ltd; and

Guthmiller shall pay an administrative fee in the amount of $1000. The administrative fee must be paid within 30 days of the agreement being signed by the Chair. |
| Cathy Hall | #769 | Failure to comply with CPE requirements | Full Consent Agreement
March 21,2024

1. HALL agrees, in lieu of further contesting this matter, that her license shall be suspended for 90 days which shall be held in abeyance pending her compliance with the following conditions:
2. HALL shall have 3 CPE hours rolled back from period ending June 30, 2023, to period ending June 30, 2022, effective the date of this Consent Agreement. HALL shall only receive credit for these hours toward the period ending June 30, 2022. This shall serve as an extension of the CPE period ending June 30, 2022. HALL shall pay a fine of $300 to the Board office within 30 days of the effective date of this Consent Agreement. HALL shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1st of each of the following years: 2024, 2025, and 2026. HALL shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.
3. HALL shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2024, 2025, and 2026. The Board office may deny any requests for extensions based solely on this Consent Agreement.
4. Any violation of this Consent Agreement by HALL constitutes grounds for further discipline and/or imposition of the suspension held in abeyance. | | Nathan Hall | #3288 | Failure to comply with CPE requirements | Full Consent Agreement March 22, 2023 HALL agrees that this Consent Agreement shall serve as the final resolution of this matter, including any appeal. HALL also agrees, in lieu of further contesting this matter, that his license shall be suspended for a period of three months which shall be stayed for a period of three years upon the following conditions:

a. HALL shall complete and provide proof of completion to the Board office of 14 hours of CPE within 90 days of the effective date of this Consent Agreement. HALL shall only receive credit for these hours toward the period ending June 30, 2022. This shall serve as an extension of CPE period ending June 30, 2022. The Board office shall credit 13 CPE hours from HALL's current total of 106 for the period ending June 30, 2022 to the period ending June 30, 2021, thus completing that period's requirements. This shall serve as an extension of the period ending June 30, 2021 for the purpose of reallocating the CPE hours.
b. HALL shall pay a fine of $300 to the Board office within 30 days of the effective date of this Consent Agreement.
c. HALL shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1st of each of the following years: 2023, 2024, and 2025.
d. HALL shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2023, 2024, and 2025. The Board office may deny any requests for extensions based solely on this Consent Agreement.
e. HALL shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75. |
| Bruce E. Hanson | #1319 | Failure to comply with CPE Audit, Failure to comply with CPE requirements | Full Order
April 28, 2023
1. Hanson’s CPA license shall be SUSPENDED for a period of no less than 90 days effective immediately.
2. Following his immediate 90-day suspension, HANSON's CPA license shall remain SUSPENDED unless and until he provides proof to the Board office that he has returned to CPE compliance. To return to compliance, HANSON shall complete and provide proof of completion to the Board office of 66.5 hours of CPE. The Board office staff are authorized to allocate hours and grant extensions for CPE credit consistent with Board policy. Upon returning to CPE compliance, HANSON's CPA license shall be immediately reinstated without further Board order which shall be effective upon the Board office serving written notice to HANSON of his reinstatement.
3. HANSON shall pay a fine of $1,000 to the Board office within 30 days.
4. HANSON shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1 for each of the three years following reinstatement.
5. HANSON shall be ineligible for any CPE extensions for the reporting periods ending in each of the three years following reinstatement.
6. Pursuant to SDCL 1-26-29.1, HANSON shall pay the actual expenses of the Board office in conducting this hearing. The Board office shall serve upon HANSON an affidavit outlining the costs within 14 days of the hearing. After service of the affidavit, HANSON shall pay the costs within 30 days.
7. This decision shall be effective upon signing by the Board Chair. |
| Bruce E. Hanson | #1319 | October 13, 2006-Non-Compliance with requirements for renewal | Order of Reinstatement
May 31, 2011
1.
2.
3.
4.
5.
6.
October 13, 2006-Revocation of certificate. |
| Chad D. Hatch | #2031 | Non-Compliance with requirements for renewal | Full Order
October 13, 2006

Revocation of certificate |
| Dan Heard | #2336 | Failure to comply with CPE requirements | Full Consent Agreement
March 22, 2023 HEARD agrees that this Consent Agreement shall serve as the final resolution of this matter, including any appeal. HEARD also agrees, in lieu of further contesting this matter, that his license shall be suspended for a period of three months which shall be stayed for a period of three years upon the following conditions:

a. HEARD shall complete and provide proof of completion to the Board office of 0.8 hours of CPE within 90 days of the effective date of this Consent Agreement. HEARD shall only receive credit for these hours toward the period ending June 30, 2022. This shall serve as an extension of CPE period ending June 30, 2022.
b. HEARD shall pay a fine of $250 to the Board office within 30 days of the effective date of this Consent Agreement.
  c. HEARD shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1 st of each of the following years: 2023, 2024, and 2025.
d. HEARD shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2023, 2024, and 2025. The Board office may deny any requests for extensions based solely on this Consent Agreement.
e. HEARD shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75. |
| Evan Hegge | #3399 | Failure to comply with CPE requirements | Full Consent Agreement
November 20, 2024
1. Licensee also agrees, in lieu of further contesting this matter, that their license shall be suspended for a period of 90 days from the effective date of this agreement which shall be held in abeyance pending compliance with the following requirements:
2. Licensee shall report any CPE completed during the year ending June 30, 2024, with the extension September 30, 2024, and complete any shortfall of CPE by December 31, 2024. Licensee shall pay a fine of $250 to the board office within 30 days of the effective date of this Consent Agreement. Licensee shall not request any CPE extensions for the next three years immediately following the effective date of the Consent Agreement. The board office may summarily deny any requests for CPE extensions by Licensee during that time without bringing the request to the Board. Licensee shall be subject to a CPE audit for the period of July 1, 2022, through June 30, 2024, with extensions.
3. If Licensee fails to comply with any of the terms of this Consent Agreement, Licensee agrees that any such violation would constitute new grounds for further discipline and/or grounds to revoke the stay of suspension. |
| Marcia S. Hendrickson | #2181 | Failure to comply with CPE requirements | Full Negotiated Consent Agreement
March 28, 2012

11. | | Kristy Hepper | #1527 | Failure to comply with CPE requirements | Full Consent Agreement March 20, 2019 The Board shall grant Hepper an extension to complete 2 hours of CPE for period ending June 30, 2018. The hours must be completed within 90 days of the agreement being signed by the Chair;

Hepper shall submit proof of completion for all claimed CPE courses taken through the extension timeframe and for the next three renewal periods;

Hepper will not be eligible for an extension to complete CPE for the next three renewal periods; and

Hepper shall pay an administrative fee in the amount of $200. The administrative fee must be paid within 30 days of the agreement being signed by the Chair. |
| Larry Hettinger | #868 | Failure to comply with CPE requirements | Full Consent Agreement
Exhibit A
January 24, 2024
1. HETTINGER agrees, in lieu of further contesting this matter, that his license shall be suspended for 90 days which shall be held in abeyance pending his compliance with the following conditions:
2. HETTINGER shall complete and provide proof of completion to the Board office of 62 CPE hours within 90 days of the effective date of this Consent Agreement. HETTINGER shall only receive credit for these hours toward the period ending June 30, 2023. This shall fulfill his obligation for the audit period as determined by Board policy under Board rules. This includes the Board staff rolling back hours to the prior periods. This shall serve as an extension of CPE periods ending June 30, 2021, June 30, 2022, and June 30, 2023. HETTINGER shall pay a fine of $1,000 to the Board office within 30 days of the effective date of this Consent Agreement. HETTINGER shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1st of each of the following years: 2024, 2025, and 2026. HETTINGER shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.
3. HETTINGER shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2024, 2025, and 2026. The Board office may deny any requests for extensions based solely on this Consent Agreement.
4. Any violation of this Consent Agreement by HETTINGER constitutes grounds for further discipline and/or imposition of the suspension held in abeyance. |

| Yasunori Higashino | #2088 | Failure to comply with CPE requirements | Full Negotiated Consent Agreement
September 21, 2011

Higashino will have 18 CPE hours rolled back from the period ending June 30, 2010, into the period ending June 30, 2008.  A CPE extension will be placed on his file for period ending June 30, 2008.

Higashino will have 20 CPE hours rolled back from the period ending June 30, 2010, into the period ending June 30, 2009.  A CPE extension will be placed on his file for period ending June 30, 2009.

Higashino will be granted an extension to complete the 78 hours of CPE for period ending June 30, 2010.  The 78 hours must be completed within 90 days of the signed agreement by the Vice Chair.

Higashino will agree to submit proof of completion for all claimed CPE courses taken through the extension timeframe and for the next three renewal periods.

Higashino will not be eligible for an extension to complete CPE for the next three renewal periods.

Higashino will be required to file his next three renewals before or on the deadline of August 1.

Higashino will be assessed an administrative fee in the amount of $200.
The administrative fee must be paid within 30 days of the signed agreement by the Vice Chair. |
| Yasunori Higashino | #2088 | Failure to comply with CPE requirements | Full Consent Agreement
March 21, 2025
1. Licensee also agrees, in lieu of further contesting this matter, that his license will be suspended for a period of 90 days from the effective date of this agreement, which will be held in abeyance pending compliance with the following requirements:
2. Licensee will complete and provide proof of completion to the Board office of 4.8 CPE Hours within 90 days of the effective date of this Consent Agreement. Licensee will only receive credit for these hours toward the period ending June 30, 2024, which will fulfill his obligation for the audit period and includes the Board staff rolling back hours to the prior periods. Licensee’s record will have an extension for the CPE period ending June 30, 2024. Licensee will pay a fine of $400 to the Board office within 30 days of the effective date of this Consent Agreement. Licensee will submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1st of each of the following years: 2025, 2026, and 2027. Licensee will comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.
3. Licensee will be ineligible for any CPE extensions for the reporting periods ending in the years: 2025, 2026, and 2027. The Board office may deny any requests for extensions based solely on this Consent Agreement.
4. If Licensee fails to comply with any of the terms of this Consent Agreement, Licensee agrees that any such violation would constitute new grounds for further discipline and/or grounds to revoke the stay of suspension. |
| Yasunori Higashino | #2088 | Failure to comply with CPE audit | Full Consent Agreement
November 20, 2024
1. Licensee also agrees, in lieu of further contesting this matter, that their license shall be suspended for a period of 90 days from the effective date of this agreement which shall be held in abeyance pending compliance with the following requirements:
2. Licensee shall submit proof of completion of all claimed CPE hours taken from July 1, 2021, through June 30, 2024. Licensee shall provide such proof to the Board office within 30 days of the effective date of this Consent Agreement. Licensee shall pay a fine of $250 to the Board office within 30 days of the effective date of this Consent Agreement.
3. If Licensee fails to comply with any of the terms of this Consent Agreement, Licensee agrees that any such violation would constitute new grounds for further discipline and/or grounds to revoke the stay of suspension. |

| Ronald L. Hintz | #2343 | Non-Compliance with requirements for renewal | Full Order
January 7, 2008

Revocation of certificate |
| Douglas Hruby | PA#654 | Failure to comply with CPE requirements | Full Negotiated Consent Agreement
August 8, 2011

13. | | Douglas Hruby | PA#654 | Non-Compliance with requirements for renewal | Full Order August 26, 2012

That Douglas Hruby, Certificate No. 654, shall have the 18 CPE hours submitted in July 2012 rolled back to the period ending June 30, 2012.  The 18 CPE hours cannot be used as required CPE hours for the time period ending June 30, 2013.

That Mr. Hruby shall receive a reprimand from the Board for a pattern of noncompliance with respect to the CPE requirements and his attempt to shift responsibility to the Board’s staff, which performed their job admirably.

That the conditions of the Consent Agreement between the Board and Mr. Hruby, entered into in August 2011, are still in full effect.

3. November 13, 2006

Revocation of certificate |

| Dawn Imrie | #2662 | Failure to comply with CPE requirements | Full Order May 9, 2012

Revocation of certificate
and Administrative Fine in the amount of $500 due by June 30, 2012 |
| Nicole Jacoby | #2209 | Failure to comply with CPE requirements | Full Negotiated Consent
Agreement
August 8, 2011

13. March 21, 2024

14. 1. Licensee agrees, in lieu of further contesting this matter, that their license shall be suspended for 90 days which shall be held in abeyance pending her compliance with the following conditions:

16. $250

17. 30 days

20. 1. Licensee shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2024, 2025, and 2026. The Board office may deny any requests for extensions based solely on this Consent Agreement.
21. 1. If Licensee fails to comply with any of the terms of this Consent Agreement, Licensee agrees that any such violation would constitute new grounds for further discipline and/or imposition of the suspension held in abeyance. | | Zhengqi Jing | #2618 | Non-Compliance with requirements for renewal | Full Order November 13, 2006

Revocation of certificate |
| Laura Johnson | #1974 | Denial of Request for CPE Extension | Full Order
Oct. 25, 2018

Johnson’s certificate is being suspended for a period of three months, with the three months being held in abeyance for a period of one year starting Oct.25, 2018, conditioned on:

Johnson shall complete and submit to the Board Office all CPE due at time of renewal by Dec. 31, 2018;

Johnson shall pay an administrative fine in the amount of $250.00 to the Board Office by Nov. 26, 2018; and

Johnson shall have no additional violations under SDCL chapter 36-20B and ARSD article 20:75 during the period of abeyance;

Johnson’s CPE three year rolling period due Sept. 30, 2018, shall be audited; and

Johnson is prohibited from requesting any CPE extensions for a period of three years. |
| Teresa Johnson | #2356 | Professional Conduct | Full Negotiated Consent Agreement

October 19, 2005-Active license has been restricted to require pre-issuance reviews of audits be conducted by a firm approved by the South Dakota Board of Accountancy prior to issuance for at least two years.Additionally, 8 hours of CPE must be completed by December 31st in both the areas of Practice Management and Governmental Auditing. |
| Teresa Johnson | #2356 | Failure to comply with CPE requirements | Full Negotiated Consent Agreement
March 26, 2014

7. | | Stephen C. Jones | #1250 | Non-Compliance with requirements for renewal | Full Order October 13, 2006

Revocation of certificate |
| Hee Young Jung | #2243 | Non-Compliance with requirements for renewal | Full Order
October 13, 2006

Revocation of certificate |

| William Kallsen | #3016 | Failure to comply with CPE requirements | Full Order
March 24, 2017
Kallsen will have 20 hours of CPE rolled back from the period ending June 30, 2015, into the period ending June 30, 2014 to satisfy the minimum 20 CPE hour requirement for that renewal period. A CPE extension will be placed on his file for period ending June 30, 2014.

Kallsen will have 35 hours of CPE rolled back from the period ending June 30, 2016, into the period ending June 30, 2015 to satisfy the minimum 20 CPE hour requirement for that renewal period and to partially satisfy the 120 CPE hour requirement for the three-year renewal period ending June 30, 2015. A CPE extension will be placed on his file for period ending June 30, 2015.

The Board shall grant Kallsen an extension to complete a total of 63 .5 CPE hours. 30.5 hours of CPE for period ending June 30, 2015 and 33 hours of CPE for period ending June 30, 2016. The hours must be completed within 90 days of the signed agreement by the Chair.

Kallsen shall submit proof of completion for all claimed CPE courses taken through the extension timeframe and for the next three renewal periods.

Kallsen will not be eligible for an extension to complete CPE for the next three renewal periods.

The Board will issue a public reprimand to Kallsen.

Kallsen shall pay an administrative fee in the amount of $350. The administrative fee must be paid within 30 days of the signed agreement by the Chair. |
| Kenton Keckler | #2360 | Failure to comply with CPE requirements | Full Negotiated Consent Agreement
March 26, 2014

11. | | Cynthia S. Kennedy | #1929 | Failure to comply with CPE requirements | Consent Agreement March 23, 2022

Kennedy will be granted an extension to complete 7.5 hours of CPE for period ending June 30, 2021. The 7.5 hours must be completed within 90 days of the signed agreement by the Chair;

Kennedy shall submit proof of completion for all claimed CPE courses taken through the extension and for the next three renewal periods;

Kennedy will not be eligible for an extension to complete CPE for the next three renewal periods; and

Kennedy shall pay an administrative fee in the amount of $250. The administrative fee must be paid within 30 days of the agreement being signed by the Chair. |
| Samer H. Khalife | #2077 | Non-Compliance with requirements for renewal | Full Order
July 24, 2007

Revocation of certificate |
| John Kippley | #1361 | Failure to comply with CPE requirements, Failure to respond to Complaint, Failure to respond to Formal Complaint, Failed CPE Audit | Full Order
September 4, 2025

1. Kippley’s license is suspended from the date of this decision until he provides proof of 54 hours of continuing education to return to compliance.
2. The Board staff is authorized to allocate hours and grant extensions for CPE credit consistent with Board policy.
3. Once reinstated, Kippley will not be allowed any CPE extensions for the next three years.
4. Kippley will pay a $1,000 fine to the Board office within 30 days of this decision.
5. Kippley will pay the costs for the proceeding within 30 days of this decision.

6. Kippley will be publicly reprimanded. |
   | Mark A. Kiroff | #2848 | Non-Compliance with requirements for renewal | Full Order
   November 3, 2011

9. $500.00

11. August 6, 2014

The Board shall grant Kogel an extension to complete 8 hours of CPE for the requirement needed to reactivate his license. The hours must be completed within 30 days of the signed agreement by the Chair.

Kogel shall pay an administrative fee in the amount of $100. The administrative fee must be paid within 30 days of the signed agreement by the Chair. |
| Donald Kramer | #1194 | Failure to comply with CPE requirements | Full Order
March 24, 2017
The Board shall grant Kramer an extension to complete 17.5 hours of CPE for period ending June 30, 2016. The hours must be completed within 90 days of the signed agreement by the Chair.

Kramer shall submit proof of completion for all claimed CPE courses taken through the extension timeframe and for the next three renewal periods.

Kramer will not be eligible for an extension to complete CPE for the next three renewal periods.

Kramer shall pay an administrative fee in the amount of $200. The administrative fee must be paid within 30 days of the signed agreement by the Chair. |
| David Krueger | #1692 | Failure to comply with CPE requirements | Full Consent Agreement
Exhibit A
January 24, 2024
1. KRUEGER agrees, in lieu of further contesting this matter, that his license shall be suspended for a period of 90 days which shall be held in abeyance pending his compliance with the following conditions:
2. KRUEGER shall complete and provide proof of completion to the Board office of 14 CPE hours within 90 days of the effective date of this Consent Agreement. KRUEGER shall only receive credit for these hours toward the period ending June 30, 2023. This shall serve as an extension of the CPE period ending June 30, 2023. KRUEGER shall pay a fine of $250 to the Board office within 30 days of the effective date of this Consent Agreement. KRUEGER shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1st of each of the following years: 2024, 2025, and 2026. KRUEGER shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.
3. KRUEGER shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2024, 2025, and 2026. The Board office may deny any requests for extensions based solely on this Consent Agreement.
4. Any violation of this Consent Agreement by KRUEGER constitutes grounds for further discipline and/or imposition of the suspension held in abeyance. |
| Jamie Kuno | #2246 | Failure to comply with CPE requirements | Consent Agreement
Jan. 12, 2022

Kuno will have 1 hour of CPE rolled back from the period ending June 30, 2021, into the period ending June 30, 2020 to satisfy the 120 CPE hour requirement for the three-year renewal period ending June 30, 2020. A CPE extension will be placed on his filed for period ending June 30, 2020;

Kuno will be granted an extension to complete 9.5 hours of CPE for period ending June 30, 2021. The 9.5 hours must be completed within 90 days of the signed agreement by the Chair.

Kuno shall submit proof of completion for all claimed CPE courses taken through the extension and for the next three renewal periods;

Kuno will not be eligible for an extension to complete CPE for the next three renewal periods;

Kuno shall pay an administrative fee in the amount of $300. The administrative fee must be paid within 30 days of the agreement being signed by the Chair. |
| Richard K. Law | #1993 | Failure to comply with CPE Audit | Full Order
November 3, 2011
That Richard K. Law's license, Certificate No. 1993, be revoked, with said revocation held in abeyance so long as the following conditions are met:

7. | | Robert F. Lewis | #2539 | Non-Compliance with requirements for renewal | Full Order April 12, 2008

Revocation of certificate |
| Ronald T. Linares | #2557 | Non-Compliance with requirements for renewal | Full Order
December 11, 2008

Revocation of certificate |

| George E. Maas | #962 | Non-Compliance with requirements for renewal | Full Order
July 24, 2007

Revocation of certificate |
| Brian E. Mallin | #1869 | Failure to Comply with CPE requirements | Full Order
August 26, 2012

3. Oct. 27, 2017
   Malsam’s certificate is being suspended for a period of three months, with the three months being held in abeyance for a period of one year starting October 26, 2017, conditioned on:

Malsam shall complete and submit to the Board Office all CPE due at time of renewal by December 31, 2017;

Malsam shall pay an administrative fine in the amount of $100.00 to the Board Office by November 27, 2017; and

Malsam shall have no additional violations under SDCL chapter 36-20B and ARSD article 20:75 during the period of abeyance;

Malsam’s CPE three year rolling period due on December 31, 2017 shall be audited; and

Malsam is prohibited from requesting any CPE extensions for a period of three years |
| Jason Malsam | #2252 | Violation of October 2017 Board Order | Full Order
Jan. 17, 2018

The Board hereby accepts the admission of guilt by Jason Malsam; and

Malsam shall pay an administrative fine in the amount of $100 to the Board office by Feb. 7, 2018 |
| William J. Marketon | #2640-Individual License

1215-Firm Permit | Failure to Comply with CPE requirements | Full Negotiated Consent Agreement

March 29, 2010

8. Exhibit A
   March 21, 2024

9. MATTHIAS agrees, in lieu of further contesting this matter, that his license shall be relinquished. The board accepts the surrendering of his Certificate No. 2012, effective March 5, 2024.

10. If MATTHIAS applies for licensure within the five years from March 5, 2024, the MATTHIAS shall appear, in person, before the Board prior to the reinstatement or issuance of a certificate. |
    | Daniel S. Mayberry | #2948 | Failure to Comply with CPE requirements | Full Negotiated Consent Agreement
    March 30, 2016

18. August 13, 2025

19. In lieu of further contesting this matter, Mayer agrees that her license shall be suspended for a period of 90 days, which will be held in abeyance pending her compliance with the following conditions:

20. Mayer will complete and provide proof of completion to the Board office of 21.4 CPE hours within 90 days of the effective date of this Consent Agreement. Mayer will only receive credit for these hours toward the period ending June 30, 2024. This will fulfill her obligation for the audit period as determined by Board policy under Board rules. This includes the Board staff rolling back hours to the prior periods. This will serve as an extension of CPE periods ending June 30, 2022, June 30, 2023, and June 30, 2024. Mayer will pay a fine of $700 to the Board office within 30 days of the effective date of this Consent Agreement. Mayer will submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1st of each of the following years: 2025, 2026, and 2027. Mayer will comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.

21. Mayer will be ineligible for any CPE extensions for the reporting periods ending in the years: 2025, 2026, and 2027. The Board office may deny any requests for extensions based solely on this Consent Agreement.

22. Mayer will be publicly reprimanded by the Board. A summary of the contents of this Consent Agreement and the complaint may be published in the Board’s newsletter.

23. Any violation of this Consent Agreement by Mayer constitutes grounds for further discipline and/or imposition of the suspension held in abeyance. |
    | Thomas M. Mayer | #2391 | Non-Compliance with requirements for renewal | Full Order
    April 12, 2008

Revocation of certificate |
| Judi B. McKetta | Idaho
CPA CP2707 | Performing Attest Services without a license | Full Negotiated Consent Agreement
August 19, 2010

10. |

| William Merkle | #1363 | Failure to comply with CPE requirements | Full Negotiated Consent
Agreement
September 21, 2011

15. | | Ronald Millar | #499 | Failure to comply with CPE requirements | Full Consent Agreement March 20, 2019

Millar will have 2.5 hours of CPE rolled back from the period ending June 30, 2018, into the period ending June 30, 2017 to satisfy the 120 CPE hour requirement for the three-year renewal period ending June 30, 2017. A CPE extension will be placed on his file for period ending June 30, 2017;

The Board shall grant Millar an extension to complete 3.5 hours of CPE for period ending June 30, 2018. The hours must be completed within 90 days of the agreement being signed by the Chair;

Millar shall submit proof of completion for all claimed CPE courses taken through the extension timeframe and for the next three renewal periods;

Millar will not be eligible for an extension to complete CPE for the next three renewal periods; and

Millar shall pay an administrative fee in the amount of $250. The administrative fee must be paid within 30 days of the agreement being signed by the Chair. |
| Yuji Mito | #2098 | Non-Compliance with requirements for renewal | Full Order
July 24, 2007

Revocation of certificate |
| Toshiya Miura | #2063 | Non-Compliance with requirements for renewal | Full Order
July 24, 2007

Revocation of certificate |
| Bridget C. Montour | #2001 | Non-Compliance with requirements for renewal | Full Order
October 13, 2006

Revocation of certificate |
| Scott Morstad | #1794 | Failure to comply with CPE requirements | Full Consent Agreement
May 5, 2021

1. Mr. Morstad was granted an extension to complete 2.5 hours of CPE for period ending June 30, 2020. The hours must be completed within 90 days of the signed agreement by the Chair.

2. Mr. Morstad shall complete 4 CPE hours on the Code of Professional Conduct. The 4 CPE hours will not be eligible to use towards any of his required hours on any renewal. The hours must be completed and proof submitted to the board within 90 days of the agreement being signed by the Chair.

3. Mr. Morstad is required to submit required CPE documentation for the extension time frame and the next three renewal periods.

4. Mr. Morstad is not eligible for any CPE extensions for the next three renewal periods.

5. The board will issue a public reprimand to Mr. Morstad.

6. Mr. Morstad shall pay an administrative fee of $1000. |

| Jerry R. Noonan | #252 | Failure to comply with CPE requirements | Full Order September 21, 2015

4. Nov. 13, 2023

   1. Licensee shall comply with all rems and conditions of her settlement agreement with the AICPA, a copy of which shall be attached to this agreement as EXHIBIT A and incorporated into this document by reference.
   2. Licensee shall, within 10 days calendar days, inform the Board office in writing of any violations or alleged violations of her settlement agreement with the AICPA.
   3. Upon completion of all terms and conditions of her settlement agreement with the AICPA, Licensee shall provide written documentation of said completion with 10 calendar days.
   4. Licensee shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75. | | Dale Norton III | #2875 | Denial of Request for CPE Extension | Full Order Oct. 27, 2017 Norton’s certificate is being suspended for a period of three months, with the three months being held in abeyance for a period of one year starting October 26, 2017, conditioned on:

Norton shall complete and submit to the Board Office all CPE due at time of renewal by December 31, 2017;

Norton shall pay an administrative fine in the amount of $100.00 to the Board Office by November 27, 2017; and

Norton shall have no additional violations under SDCL chapter 36-20B and ARSD article 20:75 during the period of abeyance;

Norton’s CPE three year rolling period due on December 31, 2017 shall be audited; and

Norton is prohibited from requesting any CPE extensions for a period of three years |
| Dale Norton III | #2875 | Violation of October 2017 Board Order | Full Order
Jan. 17, 2018
The Board hereby accepts the admission of guilt by Dale Norton; and

Norton shall pay an administrative fine in the amount of $100 to the Board office by Feb. 7, 2018. |
| Dale Norton III | #2875 | Failure to comply with CPE requirements | Full Consent Agreement
March 26, 2018

Norton will have 1 hour of CPE rolled back from the period ending June 30, 2017, into the period ending June 30, 2016 to satisfy the 120 CPE hour requirement for the three-year renewal period ending June 30, 2016. A CPE extension will be placed on his file for period ending June 30, 2016; The Board shall grant Norton an extension to complete 1 hour of CPE for period ending June 30, 2017. The hours must be completed within 90 days of the agreement being signed by the Chair;

Norton shall submit proof of completion for all claimed CPE courses taken through the extension timeframe and for the next three renewal periods;

Norton will not be eligible for an extension to complete CPE for the next three renewal periods; and

Norton shall pay an administrative fee in the amount of $250. The administrative fee must be paid within 30 days of the agreement being signed by the Chair. |
| Dale Norton III | #2875 | Failure to comply with CPE requirements | Full Consent Agreement
March 21, 2025
1. Licensee also agrees, in lieu of further contesting this matter, that his license shall be suspended for a period of 90 days from the effective date of this agreement, which will be held in abeyance pending compliance with the following requirements:
2. Licensee will complete and provide proof of completion to the Board office of 3.5 CPE Hours within 90 days of the effective date of this Consent Agreement. Licensee will only receive credit for these hours toward the period ending June 30, 2024, which will fulfill his and includes the Board staff rolling back hours to the prior periods. Licensee’s record will have an extension for the CPE periods ending June 30, 2023, and June 30, 2024 Licensee will pay a fine of $500 to the Board office within 30 day s of the effective date of this Consent Agreement. Licensee shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1 of each of the following years: 2025, 2026, and 2027. Licensee will comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.
3. Licensee will be ineligible for any CPE extensions for the reporting periods ending in the years: 2025, 2026, and 2027. The Board office may deny any requests for extensions based solely on this Consent Agreement.
4. If Licensee fails to comply with any of the terms of this Consent Agreement, Licensee agrees that any such violation would constitute new grounds for further discipline and/or grounds to revoke the stay of suspension. |
| Stephen Nowachek | #1573 | Failure to comply with CPE requirements | Full Consent Agreement
December 15, 2023

License shall be suspended for a period of 90 days from the effective date of this agreement which shall be held in abeyance pending compliance with the following requirements:

1. Licensee shall report any CPE completed during the year ending June 30, 2023, with the extension September 30, 2023, and complete any shortfall of CPE by December 31, 2023.
2. Licensee shall pay a fine of $250 to the Board office within 30 days of the effective date of this Consent Agreement.
3. Licensee shall not be granted CPE extensions for the next three years following the effective date of this agreement. The Board office shall summarily deny all extension requests based solely on this agreement.

4. Licensee shall be subject to a CPE audit for the period of July 1, 2021, through June 30, 2023. |
   | Cindy K. Oberg | #1884 | Failure to comply with CPE requirements | Full Negotiated Consent Agreement
   December 15, 2023

11. January 31, 2008

Revocation of certificate |
| Tomohiro Ono | #2087 | Non-Compliance with requirements for renewal | Full Order
July 24, 2007

Revocation of certificate |
| Hirofumi Ota | #2145 | Non-Compliance with requirements for renewal | Full Order
July 24, 2007

Revocation of certificate |

| Minaxi Patel | #1685 | Non-Compliance with requirements for renewal | Full Order
December 11, 2008

Revocation of certificate |
| Mark Pederson | #1365 | Misdemeanor with an element of dishonesty or fraud | Full Consent Agreement
November 19, 2025
1. Licensee also agrees, in lieu of further contesting this matter licensee agrees to the following terms: Licensee shall have their license suspended for a period of 15 days from the effective date of this agreement.
2. Licensee shall not hold out as a CPA during the period of suspension. Upon completion of suspension period, Licensee’s submitted records for CPE will be processed by Board staff and Licensee will go from inactive to active status. Licensee will be subject to CPE requirements for period ending June 30, 2026.
3. If Licensee fails to comply with any of the terms of this Consent Agreement, Licensee agrees that any such violation would constitute new grounds for further discipline. |
| Diane Percevich | #1826 | Failure to comply with CPE requirements | Full Order
March 24, 2017

The Board shall grant Percevich an extension to complete 3.5 hours of CPE for period ending June 30, 2016. The hours must be completed within 90 days of the signed agreement by the Chair.

Percevich shall submit proof of completion for all claimed CPE courses taken through the extension time frame and for the next three renewal periods.

Percevich will not be eligible for an extension to complete CPE for the next three renewal periods. Percevich shall pay an administrative fee in the amount of $200. The administrative fee must be paid within 30 days of the signed agreement by the Chair. |
| Ryan Petersen | | Failure to comply with CPE requirements | Full Consent Agreement
March 26, 2018

Petersen will have 0.5 hours of CPE rolled back from the period ending June 30, 2016, into the period ending June 30, 2015 to satisfy the 120 CPE hour requirement for the three-year renewal period ending June 30, 2015. A CPE extension will be placed on his file for period ending June 30, 2015;

The Board shall grant Petersen an extension to complete 5 hours of CPE for period ending June 30, 2017. The hours must be completed within 90 days of the agreement being signed by the Chair;

Petersen shall submit proof of completion for all claimed CPE courses taken through the extension time frame and for the next three renewal periods;

Petersen will not be eligible for an extension to complete CPE for the next three renewal periods; and

Petersen shall pay an administrative fee in the amount of $300. The administrative fee must be paid within 30 days of the agreement being signed by the Chair. |
| Michael J. Pommer | #2049 | Felony Conviction | Consent Agreement
Dec. 11, 2019

Revocation of certificate |
| James Postma | #2430 | Failure to comply with CPE requirements | Full Negotiated Consent Agreement
March 26, 2014

7. | | Shirley M. Quaintaince | #869 | Non-Compliance with requirements for renewal | Full Order October 13, 2006

Revocation of certificate |
| Madra Rensbeger | #3056 | Failure to comply with CPE requirements | Full Consent Agreement
March 26, 2018

The Board shall grant Rensberger an extension to complete 1.5 hours of CPE for period ending June 30, 2017. The hours must be completed within 90 days of the agreement being signed by the Chair;

Rensberger shall submit proof of completion for all claimed CPE courses taken through the extension time frame and for the next three renewal periods;

Rensberger will not be eligible for an extension to complete CPE for the next three renewal periods; and

Rensberger shall pay an administrative fee in the amount of $200. The administrative fee must be paid within 30 days of the agreement being signed by the Chair. |
| Doane D. Robinson | #706 | Non-Compliance with requirements for renewal | December 1998

Revocation of certificate |

| Mohammed M. Safi | #2078 | Non-Compliance with requirements for renewal | Full Order
July 24, 2007

Revocation of certificate |
| Karl J. Sanders | #1497 | Non-Compliance with requirements for renewal | Full Order
January 7, 2008

Revocation of certificate |
| Donald W. Schulz, Jr. | #2715 | Non-Compliance with requirements for renewal | Full Order
April 12, 2008

Revocation of certificate |
| Clifford A. Schweitzer | #583 | Non-Compliance with requirements for renewal | July 1, 1993

Revocation of certificate |
| Brent Siekman | #1802 | Failure to comply with CPE requirements | Full Consent Agreement
March 21, 2025
1. Licensee also agrees, in lieu of further contesting this matter, that his license shall be suspended for a period of 90 days from the effective date of this agreement, which will be held in abeyance pending compliance with the following requirements:
2. Licensee will complete and provide proof of completion to the Board office of 12.2 CPE Hours within 90 days of the effective date of this Consent Agreement. Licensee will only receive credit for these hours toward the period ending June 30, 2024, which will fulfill his obligation for the audit period and includes the Board staff rolling back hours to the prior periods. Licensee’s record will have an extension for the CPE periods ending June 30, 2022, June 30, 2023, and June 30, 2024. Licensee shall pay a fine of $600 to the Board office within 30 days of the effective date of this Consent Agreement. Licensee shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1st of each of the following years: 2025, 2026, and 2027. Licensee shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75..
3. Licensee shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2025, 2026, and 2027. The Board office may deny any requests for extensions based solely on this Consent Agreement.
4. If Licensee fails to comply with any of the terms of this Consent Agreement, Licensee agrees that any such violation would constitute new grounds for further discipline and/or grounds to revoke the stay of suspension. |
| Anita Silver | #3413 | Failure to comply with CPE requirements | Full Consent Agreement
March 22, 2023 SILVER agrees that this Consent Agreement shall serve as the final resolution of this matter, including any appeal. SILVER also agrees, in lieu of further contesting this matter, that her license shall be suspended for a period of three months which shall be stayed for a period of three years upon the following conditions:
a. SILVER shall complete and provide proof of completion to the Board office of 0.5 hours of CPE within 90 days of the effective date of this Consent Agreement. SILVER shall only receive credit for these hours toward the period ending June 30, 2022. This shall serve as an extension of CPE period ending June 30, 2022.
b. SILVER shall pay a fine of $250 to the Board office within 30 days of the effective date of this Consent Agreement.
c. SILVER shall submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1st of each of the following years: 2023, 2024, and 2025.
d. SILVER shall be ineligible for any CPE extensions for the reporting periods ending in the years: 2023, 2024, and 2025. The Board office may deny any requests for extensions based solely on this Consent Agreement.
e. SILVER shall comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75. |
| Steven Smith | #1749 | Failure to comply with CPE requirements | Full Negotiated Consent Agreement
August 8, 2011

13. | | Dennis Stanley | #1918 | Non-Compliance with requirements for renewal | Full Order December 11, 2008

Revocation of certificate |
| James E. Stavig | #1260 | Non-Compliance with requirements for renewal | Full Order
October 13, 2006

Revocation of certificate |
| Paula Stromer | #2674 | Failure to comply with CPE requirements | Consent Agreement
Jan. 22, 2020

Stromer will have 20 hours of CPE rolled back from the period ending June 30, 2018, into the period ending June 30, 2017 to satisfy the 20 hours minimum and the 120 hour requirement for the three-year renewal period ending June 30, 2017. A CPE extension will be placed on her file for period ending June 30, 2017;

Stromer will have 25.5 hours of CPE rolled back from the period ending June 30, 2019, into the period ending June 30, 2018 to satisfy the 120 CPE hour requirement for the three-year renewal period ending June 30, 2018. A CPE extension will be placed on her filed for period ending June 30, 2018;

The board shall grant Stromer an extension to complete 45 hours of CPE for period ending June 30, 2019. The hours must be completed within 90 days of the signed agreement by the Chair;

Stromer shall submit proof of completion for all claimed CPE courses taken through the extension time frame and for the next three renewal periods;

Stromer will not be eligible for an extension to complete CPE for the next three renewal periods;

The Board will issue a public reprimand to Ms. Stromer; and

Stromer shall pay an administrative fine in the amount of $350. The administrative fine must be paid within 30 days of the agreement being signed by the Chair. |
| Sundaresan M.Subramanian | #2161 | Non-Compliance with requirements for renewal | Full Order
October 13, 2006

Revocation of certificate |
| Timothy J. Sullivan | #1191 | Non-Compliance with requirements for renewal | Full Order
October 13, 2006

Revocation of certificate |

| Alan W. Tam | #2237 | Non-Compliance with requirements for renewal | Full Order
July 24, 2007

Revocation of certificate |
| Keiko Tanaka | #2067 | Non-Compliance with requirements for renewal | Full Order
July 24, 2007

Revocation of certificate |
| Yolanda Theophilus | #3082 | Failure to comply with CPE requirements | Full Order
October 13, 2023 1. The CPA certificate of THEOPHILUS shall be SUSPENDED for 90 days which shall be held in abeyance pending compliance with the other requirements of this decision.

1. THEOPHILUS shall fulfill her CPE obligation for the audit period as determined by Board policy under the Board’s rules. This would include the Board staff rolling back hours to the prior period. THEOPHILUS shall complete 67 CPE hours to fulfill this requirement within 90 days.

2. THEOPHILUS shall pay a fine of $250 to the Board office within 90 days.

3. THEOPHILUS shall be subject to CPE audits for the next three reporting periods, including the period which just ended on June 30, 2023. |
   | James Thompson | #2530 | Non-Compliance with requirements for renewal | Full Order
   October 13, 2006

Revocation of certificate |
| Mark Thompson | #881 | Failure to comply with CPE requirements | Consent Agreement
Jan. 22, 2020

Thompson will have 14.5 hours of CPE rolled back from the period ending June 30, 2018, into the period ending June 30, 2017 to satisfy the 120 CPE hour requirement for the three-year renewal period ending June 30, 2017. A CPE extension will be placed on his filed for period ending June 30, 2017; Thompson will have 7 hours of CPE rolled back from the period ending June 30, 2019, into the period ending June 30, 2018 to satisfy the 120 CPE hour requirement for the three-year renewal period ending June 30, 2018. A CPE extension will be placed on his filed for period ending June 30, 2018;

Thompson shall submit proof of completion for all claimed CPE courses taken for the next three renewal periods;

Thompson will not be eligible for an extension to complete CPE for the next three renewal periods;

Thompson shall pay an administrative fee in the amount of $250. The administrative fee must be paid within 30 days of the agreement being signed by the Chair. |
| Lester Timm | #249 | Failure to comply with CPE requirements | Consent Agreement
Jan. 22, 2020

Timm will have 4 hours of CPE rolled back from the period ending June 30, 2018, into the period ending June 30, 2017 to satisfy the 120 CPE hour requirement for the three-year renewal period ending June 30, 2017. A CPE extension will be placed on his filed for period ending June 30, 2017;

Timm will have 3 hours of CPE rolled back from the period ending June 30, 2019, into the period ending June 30, 2018 to satisfy the 120 CPE hour requirement for the three-year renewal period ending June 30, 2018. A CPE extension will be placed on his filed for period ending June 30, 2018;

The Board shall grant Timm an extension to complete 6 hours of CPE for period ending June 30, 2019. The hours must be completed within 90 days of the agreement being signed by the Chair;

Timm shall submit proof of completion for all claimed CPE courses taken through the extension time frame and for the next three renewal periods;

Timm will not be eligible for an extension to complete CPE for the next three renewal periods;

Timm shall pay an administrative fee in the amount of $300. The administrative fee must be paid within 30 days of the agreement being signed by the Chair. |
| Marshal Tinant | #2853 | Failure to comply with Peer Review | Full Negotiated Consent Agreement
October 17, 2012

4. July 11, 2025

5. Torgerson’s license is suspended for 90 days from the date of this decision.

6. Torgerson will provide proof of continuing education to return to compliance within 30 days of this decision.

7. Torgerson will not be allowed any CPE extensions for the next three years.

8. Torgerson will pay the costs for the proceeding within 30 days of this decision.

9. Torgerson’s fine is waived.

10. Torgerson will not be publicly reprimanded. |
    | Bonita Treat | #2133 | Non-Compliance with requirements for renewal | Full Order
    March 27, 2007

Revocation of certificate |
| Cole Turner | #2937 | Revocation of abeyance | Full Consent Agreement
March 22, 2023 On October 24, 2022, the Board office mailed by certified mail a Denial of Request for CPE Extension (Denial Order) to TURNER at his address on file with the Board.

In the Denial Order, the Board found TURNER had violated SDCL 36-20B-40(3) and ordered the following discipline:

a. TURNER' s certificate was suspended for a period of three months, with the three months being held in abeyance for a period of one year starting October 24, 2022, conditioned on:
i. TURNER shall pay an administrative fine in the amount of $250.00 to the Board Office by November 23, 2022; and
ii. TURNER shall have no additional violations under SDCL chapter 36-20B and ARSD article 20:75 during the period of abeyance;
b. TURNER's continuing professional education (CPE) three year rolling period due September 30, 2022, shall be audited; and
c. TURNER is prohibited from requesting any CPE extensions for a period of three years. ORDER:

TURNER agrees, in lieu of further contesting this matter, that his license shall be suspended for a period of three months commencing on the effective date of this Consent Agreement.

TURNER further agrees to pay a total fine of $500 (which includes the $250 fine originally ordered October 24, 2022 plus an additional $250 fine) to the Board office within 60 days of the effective date of this Consent Agreement.

The effective date of this Consent Agreement shall be retroactive to January 30, 2023. |
| Cindy Tuttle | #1962 | Failure to Comply with CPE requirements | Full Negotiated Consent Agreement
March 29, 2010

11. The Board will issue a public reprimand to Ms. Tuttle. |

| Toshiyuki Urakami | #2056 | Failure to comply with CPE requirements | Full Negotiated Consent Agreement
September 21, 2011

Urakami will have 1 CPE hours rolled back from the period ending June 30, 2009, into the period ending June 30, 2008.  A CPE extension will be placed on his file for period ending June 30, 2008.

Urakami will have 3 CPE hours rolled back from the period ending June 30, 2010, into the period ending June 30, 2009.  A CPE extension will be placed on his file for period ending June 30, 2009.

Urakami will be granted an extension to complete the 7 hours of CPE for period ending June 30, 2010.  The 7 hours must be completed within 90 days of the signed agreement by the Vice Chair.

Urakami will agree to submit proof of completion for all claimed CPE courses taken through the extension time frame and for the next three renewal periods.
Urakami will not be eligible for an extension to complete CPE for the next three renewal periods.
Urakami will be required to file his next three renewals before or on the deadline of August 1.

Urakami will be assessed an administrative fee in the amount of $75.  The administrative fee must be paid within 30 days of the signed agreement by the Vice Chair. |

| Scott Van Den Hemel | #1968 | Non-Compliance with requirements for renewal | Full Order
October 13, 2006

Revocation of certificate |
| Scott Van Den Hemel | #1968 | Denial of modification of previous disciplinary action | Full Order
September 21, 2015

Denial of modification of previous disciplinary action |
| Andrea Vugteveen | #2801 | Denial of Request for CPE Extension | Full Order
Oct. 27, 2017
Vugteveen’s certificate is being suspended for a period of three months, with the three months being held in abeyance for a period of one year starting October 26, 2017, conditioned on:

Vugteveen shall pay an administrative fine in the amount of $100.00 to the Board Office by November 27, 2017; and

Vugteveen shall have no additional violations under SDCL chapter 36-20B and ARSD article 20:75 during the period of abeyance;

Vugteveen’s CPE three year rolling period due September 30, 2017, shall be audited; and

Vugteveen is prohibited from requesting any CPE extensions for a period of three years |
| Steven Wagner | #1298 | Failure to comply with CPE requirements | Full Negotiated Consent Agreement March 27, 2013

Wagner will have 1 hour of CPE rolled back from the period ending June 30, 2011, in to the period ending June 30, 2010. A CPE extension will be placed on his file for period ending June 30, 2010.

Wagner shall submit proof of completion for all claimed CPE courses taken for the next three renewal periods.

Wagner will not be eligible for an extension to complete CPE for the next three renewal periods.

Wagner shall pay an administrative fee in the amount of $50. The administrative fee must be paid within 30 days of the signed agreement by the Chair. |
| Steven Wagner | #1298 | Denial of Request for CPE Extension | Full Order
December 5, 2018 Wagner’s certificate is being suspended for a period of three months, with the three months being held in abeyance for a period of one year starting December 5, 2018, conditioned on:
-Wagner shall complete and submit to the Board Office all CPE due at time of renewal by December 31, 2018;

-Wagner shall pay an administrative fine in the amount of $250.00 to the Board Office by January 4, 2019; and

-Wagner shall have no additional violations under SDCL chapter 36-20B and ARSD article 20:75 during the period of abeyance;

Wagner’s CPE three year rolling period now due December 31, 2018, shall be audited; and

Wagner is prohibited from requesting any CPE extensions for a period of three years; |
| Steven Wagner | #1298 | December 5, 2018, Order withdrawn/CPE Extension Granted | Full Order
January 16, 2019 Ordered that the Denial of Request for CPE Extension dated December 5, 2018 is withdrawn. It is further

Ordered that Wagner shall be granted an extension to complete all outstanding CPE due for period ending June 30, 2018, proof of all hours shall be due to the Board’s Office by February 16, 2019. |
| Steven Wagner | #1298 | Violation of January 2019 Board Order/Consent Agreement | Full Consent Agreement
March 20, 2019
Wagner agrees to relinquish both his personal certificate, number 1298, and firm permit, number 1539, to the Board office by March 29, 2019;

Wagner agrees to send letters to every client he is currently performing tax or CPA services for, informing those clients that he no longer holds a CPA certificate. Copies of the letters sent to clients must be submitted to the Board office by March 29, 2019.

Wagner agrees and understands that he will not be eligible to reinstate his personal certificate until he has completed all CPE required for renewal under SDCL chapter 36-20B and ARSD chapter 20:75:03.
-Wagner agrees and understands that nothing in this agreement may be construed to require the Board to reinstate his certificate. The Board retains all rights to make a determination regarding reinstatement according to the laws and rules in effect at the time WAGNER applies for reinstatement. |
| Michael Weber | #1550 | Failure to comply with CPE requirements | Full Order March 24, 2017 Weber will have 8 hours of CPE rolled back from the period ending June 30, 2015, into the period ending June 30, 2014 to satisfy the 120 CPE hour requirement for the three-year renewal period ending June 30, 2014. A CPE extension will be placed on his file for period ending June 30, 2014.

Weber will have 26 hours of CPE rolled back from the period ending June 30, 2016, into the period ending June 30, 2015 to satisfy the 120 CPE hour requirement for the three-year renewal period ending June 30, 2015. A CPE extension will be placed on his file for period ending June 30, 2015.

The Board shall grant Weber an extension to complete 26 hours of CPE for period ending June 30, 2016. The hours must be completed within 90 days of the signed agreement by the Chair.

Weber shall submit proof of completion for all claimed CPE courses taken through the extension time frame and for the next three renewal periods;

Weber will not be eligible for an extension to complete CPE for the next three renewal periods.

Weber shall pay an administrative fee in the amount of$300. The administrative fee must be paid within 3 0 days of the signed agreement by the Chair. |
| Christine Wegh | #2490 | Failure to comply with CPE requirements | Full Consent Agreement
March 26, 2018

The Board shall grant Wegh an extension to complete 12 hours of CPE for period ending June 30, 2017. The hours must be completed within 90 days of the agreement being signed by the Chair; Wegh shall submit proof of completion for all claimed CPE courses taken through the extension time frame and for the next three renewal periods;

Wegh will not be eligible for an extension to complete CPE for the next three renewal periods; and

Wegh shall pay an administrative fee in the amount of $200. The administrative fee must be paid within 30 days of the agreement being signed by the Chair. |
| Jay Wehking | #2823 | Failure to comply with CPE requirements | Full Negotiated Consent Agreement March 27, 2013.

Wehking will have 1 hour of CPE rolled back from the period ending June 30, 2012, in to the period ending June 30, 2011. A CPE extension will be placed on his file for period ending June 30, 2011.

Wehking shall submit proof of completion for all claimed CPE courses taken for the next three renewal periods.

Wehking will not be eligible for an extension to complete CPE for the next three renewal periods.

Wehking shall pay an administrative fee in the amount of $50. The administrative fee must be paid within 30 days of the signed agreement by the Chair. |
| Bradley D. Whitsell | #2873 | Felony Conviction | Full Order
November 8, 2011

That Bradley D. Whitsell’s license, Certificate No. 2873, be revoked with the condition that he shall not reapply for licensure for a period of three years from the effective date of this Order. |
| Michael W. Will | #1264 | Non-Compliance with requirements for renewal | Full Order
July 24, 2007

Revocation of certificate |
| Cheri Wolfe | #1731 | Failure to comply with CPE requirements | Full Negotiated Consent Agreement August 8, 2011

Wolfe will have 15 hours of CPE rolled back from the period ending June 30, 2009, into the period ending June 30, 2008.  A CPE extension will be placed on her file for period ending June 30, 2008.

Wolfe will have 27 hours of CPE rolled back from the period ending June 30, 2010, into the period ending June 30, 2009.  A CPE extension will be placed on her file for period ending June 30, 2009.

Wolfe will be granted an extension to complete the 5 hours of CPE for the period ending June 30, 2010.  The 5 hours must be completed within 90 days of the signed agreement by the Vice Chair.

Wolfe will agree to submit proof of completion for all claimed CPE courses taken through the extension time frame and for the next three renewal periods.

Wolfe will not be eligible for an extension to complete CPE for the next three renewal periods.

Wolfe will be required to file her next three renewals before or on the deadline of August 1.

Wolfe will be assessed an administrative fee in the amount of $100. The administrative fee must be paid within 30 days of the signed agreement by the Vice Chair. |
| Kenneth Yeung | #2146 | Failure to comply with CPE Audit, Failure to respond to Complaint, Failure to respond to Formal Complaint, Failed CPE Audit | Full Order
April 1, 2025

1. 1. Yeung’s CPA license is suspended until he provides proof of continuing education in the amount of 124 CPE hours or provides support for the courses he reported from July 1, 2021 to June 30, 2024.
2. Yeung will pay a fine of $1,000 to the Board office.
3. Once reinstated, Yeung is ineligible for any CPE extensions for three years.
4. Yeung will pay the costs of the proceeding against him.

5. Yeung will be subject to an audit of his CPE for the year after the reinstatement of his license. |
   | Kumiko Yonetsu | #2164 | Failure to comply with CPE requirements | Full Consent Agreement
   April 23, 2025

6. Licensee also agrees, in lieu of further contesting this matter, that her license will be suspended for a period of 90 days from the effective date of this agreement, which will be held in abeyance pending compliance with the following requirements:

7. Licensee will complete and provide proof of completion to the Board office of 36 CPE Hours within 90 days of the effective date of this Consent Agreement. Licensee will only receive credit for these hours toward the period ending June 30, 2024, which will fulfill her obligation for the audit period and includes the Board staff rolling back hours to the prior periods. Licensee’s record will have an extension for the CPE periods ending June 30, 2022, June 30, 2023, and June 30, 2024. Licensee will pay a fine of $600 to the Board office within 30 days of the effective date of this Consent Agreement. Licensee will submit proof of completion for all claimed CPE courses for each reporting year to the Board office by August 1st of each of the following years: 2025, 2026, and 2027. Licensee will comply with all provisions of SDCL Chapter 36-20B and ARSD Article 20:75.

8. Licensee is ineligible for any CPE extensions for the reporting periods ending in the years: 2025, 2026, and 2027. The Board office may deny any requests for extensions based solely on this Consent Agreement.

9. If Licensee fails to comply with any of the terms of this Consent Agreement, Licensee agrees that any such violation would constitute new grounds for further discipline and/or grounds to revoke the stay of suspension. |
   | Peter Young | #1940 | Failure to comply with CPE requirements | Full Consent Agreement
   March 20, 2019

Young will have 11 hours of CPE rolled back from the period ending June 30, 2017, into the period ending June 30, 2016 to satisfy the 120 CPE hour requirement for the three-year renewal period ending June 30, 2016. A CPE extension will be placed on his file for period ending June 30, 2016;

Young shall submit proof of completion for all claimed CPE courses for the next three renewal periods;

Young will not be eligible for an extension to complete CPE for the next three renewal periods; and

Young shall pay an administrative fee in the amount of $250. The administrative fee must be paid within 30 days of the agreement being signed by the Chair. |
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