South Dakota Board of Accountancy

   

DISCIPLINARY ACTIONS

January 2004 to Present

Disciplinary action was taken against the individual(s)/firm(s) listed below. The information provided is a brief summary. Although every effort is made to ensure that the information is correct, before making any decision based upon the information below, you should check with the Board office to assure accuracy. The listing may not reflect a change occurring near or following the publication date. Further, the listing may not reflect pending appeals. This listing is updated quarterly; this page was last updated on September 28, 2010.

Name of Professional

Address, City & State

License Number

License Status

Violation Description

Date & Board Action Taken
Marvin R. Aho

104 Kennedy Drive

Aurora, SD 57002-117

 #334R Revoked Non-Compliance with requirements for renewal

October 13, 2006-

Revocation of certificate
Michael Bell

#4 Deer Run Road

McCook Lake, SD

57049

 #2180 Revoked Non-Compliance with requirements for renewal

October 13, 2006-

Revocation of certificate
Kent W. Boadwine

2885 Old Orchard Trail

Sioux Falls, SD 57103

 #1612-Active License

#1312-Firm Permit

 Active Failure to comply with CPE requirements

March 29, 2010-

  1. 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.

  2. 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.

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

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

  5. The Board will issue a public reprimand to Mr. Boadwine.
Allen R. Canete RBC Dain Rauscher    625 9th Street #500     Rapid City, SD 57701 #1841 Revoked Non-Compliance with requirements for renewal

January 7, 2008-

Revocation of certificate
James F. Case

5120 E. Hampton Avenue #1136

Mesa, AZ 85206-6799

 #1575 Revoked Non-Compliance with requirements for renewal

October 13, 2006-Revocation of certificate
Ross A. Determan P.O. Box 1131       Mitchell, SD  57301 #2309-Active License

#953-Firm Permit

Active

 Failure to Comply with Peer Review 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 P.O. Box 1131       Mitchell, SD  57301 #2309-Active License

#953-Firm Permit

 Active-On Probation

Failure to Comply with January 5, 2009 Order.

Issued a compilation report dated February 23, 2009.

August 19, 2009-

  1. The Board assesses a $1000 administrative fine pursuant to SDCL 36-20B-40.

  2. Mr. Determan is required to pay the recovery of costs, as set forth in the Affidavit.

  3. The Board issues a public reprimand to Mr. Determan.

  4. The Board continues to limit his scope of practice in accordance with restrictions contained in the January 5, 2009, Order issued by the Board.

  5. Mr. Determan will install a quality control system in which all financial reports including "management purposes only" reports, are to be reviewed and approved by Mr. Determan personally.

  6. The Board places Mr. Determan on probation in accordance with SDCL 36-20B-40. Under the terms of Mr. Determan’s probation, the Board reserves the right to do follow-up inspections of Mr. Determan’s firm within 24 months of this order.

  7. In addition to and not as a subset of Mr. Determan’s required continuing professional education, Mr. Determan is required to complete, within 180 days of this order, 24 hours of CPE in the area of quality control of an accounting practice, to be pre-approved by the Board.

  8. The board shall receive within 30 days of this order, a signed notarized confirmation that all employees of Mr. Determan’s firm received and read the order issued by the Board as a result of the hearing held on August 10, 2009.

Yasunobu Doi 209 Park Heights Komagome                   3-12-3, Komagome, Toshima-ku                   Tokyo, JAPAN170-0003 #2090 Revoked Non-Compliance with requirements for renewal

April 11, 2008-

Revocation of certificate
Kurt R. Eickschen 7095 County Road Six    Maple Plain, MN 55359 #1858 Revoked Non-Compliance with requirements for renewal

January 7, 2008- 

Revocation of certificate
Ronald Gates Jr.

20 N. Harmon Drive

Mitchell, SD  57301

 #959 Revoked Non-Compliance with requirements for renewal

November 13, 2006-

Revocation of certificate
Jun Goto

7-3-3-806 Hikarigaoka

Nerima-ku

Tokyo, JAPAN

179-0072

 #2007 Revoked Non-Compliance with requirements for renewal

October 13, 2006-

Revocation of certificate
Bruce E. Hanson

521 N Oakridge Road

Brandon, SD 57005

 #1319 Revoked Non-Compliance with requirements for renewal

October 13, 2006-

Revocation of certificate
Chad D. Hatch

1803 Overlook Ridge Road

Brookings, SD 57006

 #2031 Revoked Non-Compliance with requirements for renewal

October 13, 2006-

Revocation of certificate
Ronald L. Hintz Clifton Gunderson LLP  2700 Westown Parkway #400                        West Des Moines, IA 50266 #2343 Revoked Non-Compliance with requirements for renewal

January 7, 2008-

Revocation of certificate
Scott Hudson 3712 E. Dawley Court  Sioux Falls, SD 57103 #1358 Revoked Non-Compliance with requirements for renewal

November 13, 2006-

Revocation of certificate
Zhengqi Jing 1022 Knollwood Drive Palatine, IL 60067 #2618 Revoked Non-Compliance with requirements for renewal

November 13, 2006-

Revocation of certificate
Stephen C. Jones

135 E. St Andrew St.

Rapid City, SD 57701-5812

 #1250 Revoked Non-Compliance with requirements for renewal

October 13, 2006-

Revocation of certificate
Hee Young Jung

102-206 Boramae Samsung Apt.

Bongchon 1-dong, Kwanak-ku

Seoul, KOREA 151-752

 #2243 Revoked Non-Compliance with requirements for renewal

October 13, 2006-

Revocation of certificate
Samer H. Khalife

PO Box 73000

Dubai, UAE

 #2077 Revoked Non-Compliance with requirements for renewal

July 24, 2007-

Revocation of certificate
Ronald T. Linares 15002 SW 36th Street   Davie, FL  33331 #2557 Revoked Non-Compliance with requirements for renewal

December 11, 2008-

Revocation of certificate
Robert F. Lewis 1212 W Polk Road      Hart, MI  49420-8111 #2539 Revoked Non-Compliance with requirements for renewal

April 12, 2008-

Revocation of certificate
George E. Maas

4910 Lincoln Dr

Hennepin, MN

#962 Revoked Non-Compliance with requirements for renewal

July 24, 2007-

Revocation of certificate
William J. Marketon

24816 462nd Avenue

Hartford, SD 57033

 #2640-Active License

#1215-Firm Permit

 Active Failure to Comply with CPE requirements March 29, 2010-
  1. Marketon will have 20 CPE hours rolled back from the period ending June 30, 2008, into the period ending June 30, 2007. A CPE extension will be placed on his file for period ending June 30, 2007.

  2. Marketon will have 9.5 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.

  3. Marketon will agree to submit proof of completion for all claimed CPE courses for the next three renewal periods.

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

  5. The Board will issue a public reprimand to Mr. Marketon.
    6.
Thomas M. Mayer 7013 Weston Circle     Edina, MN 55439 #2391 Revoked Non-Compliance with requirements for renewal

April 12, 2008-

Revocation of certificate
Judi B. McKetta 1086 Kasper Road   Moscow, ID 83843 Idaho CPA CP2707

  Performing Attest Services without a license

Full Negotiated Consent Agreement                              

August 19, 2010-

1.  McKetta will notify the client that the auditor’s report must

     no longer be associated with the financial statements.

 

2.  McKetta will notify regulatory agencies having jurisdiction

     over the client that the auditor’s report should no longer be

     relied upon.

 

3.  McKetta will notify each person known to the auditor to be

     relying on the financial statements that her report should no

     longer be relied upon.

 

4.  McKetta will notify the client that a new audit will need to

     be done by a licensed CPA firm.

 

5.  McKetta agrees that if she performs any audit in the future

     for a South Dakota client, she must submit an application

     for a firm permit and follow SDCL 36-20B and ARSD 

     20:75.

6.  The Board will issue a public reprimand to Ms. McKetta.
Yuji Mito

2 Forest Laneway #304

Toronto, Canada

#2098 Revoked Non-Compliance with requirements for renewal

July 24, 2007-

Revocation of certificate
Toshiya Miura

4502-14 Murakami

Chiba, Japan

#2063 Revoked Non-Compliance with requirements for renewal

July 24, 2007-

Revocation of certificate
Bridget C. Montour

825 Twin Pines Drive

Madison, WI 53704

 #2001 Revoked Non-Compliance with requirements for renewal

October 13, 2006-

Revocation of certificate
David A. Olson 5326 Paola Circle          Bloomington, MN  55437 #2418 Revoked Non-Compliance with requirements for renewal

January 31, 2008-

Revocation of certificate
Tomohiro Ono

5-1-25-203 Kamiikedai

Tokyo, Japan

#2087 Revoked Non-Compliance with requirements for renewal

July 24, 2007-

Revocation of certificate
Hirofumi Ota

Rudolf Breitscheid

Langen, Germany

#2145 Revoked Non-Compliance with requirements for renewal

July 24, 2007-

Revocation of certificate
Minaxi Patel 3806 Meadowbrook Dr. Rapid City, SD  57702 #1685 Revoked Non-Compliance with requirements for renewal

December 11, 2008-

Revocation of certificate
Shirley M. Quaintaince

6621 W. Larkspur Circle

Sioux Falls, SD 57106

 #869 Revoked Non-Compliance with requirements for renewal

October 13, 2006-

Revocation of certificate
Doane D. Robinson 2017 Twin Elms       Rapid City, SD 57702 #706 Revoked Non-Compliance with requirements for renewal

December 1998-

Revocation of certificate

Mohammed M. Safi

PO Box 7613

Abu Dhabi, UAE

#2078 Revoked Non-Compliance with requirements for renewal

July 24, 2007-

Revocation of certificate
Karl J. Sanders 2681 Horseshoe Lane Woodbury, MN 55125 #1497 Revoked Non-Compliance with requirements for renewal

January 7, 2008-

Revocation of certificate
Donald W. Schulz, Jr. 4813 S. Baha            Sioux Falls, SD 57106 #2715 Revoked Non-Compliance with requirements for renewal

April 12, 2008-

Revocation of certificate
Clifford A. Schweitzer PO Box 458      Aberdeen, SD 57402 #583 Revoked Non-Compliance with requirements for renewal

July 1, 1993-

Revocation of certificate

Teresa Sethney-Johnson

PO Box 768            Rapid City, SD 57709

#2356

Active

Professional Conduct

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.
Dennis Stanley PO Box 22            Presho, SD 57568 #1918 Revoked Non-Compliance with requirements for renewal

December 11, 2008-

Revocation of certificate
James E. Stavig

904 Par Tee Drive

Hartford, SD 57033

 #1260 Revoked Non-Compliance with requirements for renewal

October 13, 2006-

Revocation of certificate
Sundaresan M.Subramanian

1505 Barclay Drive

Austin, TX 78746

 #2161 Revoked Non-Compliance with requirements for renewal

October 13, 2006-

Revocation of certificate
Timothy J. Sullivan

6304 Oscar Howe Circle

Sioux Falls, SD 57106

 #1191 Revoked Non-Compliance with requirements for renewal

October 13, 2006-

Revocation of certificate
Alan W. Tam

1077 Marinaside Cresent Apt 603

Vancouver BC, Canada

#2237 Revoked Non-Compliance with requirements for renewal

July 24, 2007-

Revocation of certificate
Keiko Tanaka

430 Kaiolu St #309

Honolulu, HI

#2067 Revoked Non-Compliance with requirements for renewal

July 24, 2007-

Revocation of certificate
James Thompson

Blain L. Christianson & Associates

PO Box 9705

Fargo, ND 58106-9705

 #2530 Revoked Non-Compliance with requirements for renewal

October 13, 2006-

Revocation of certificate
Bonita Treat

107 B Street

Suite 386

San Diego, CA 92101

 #2133 Revoked Non-Compliance with requirements for renewal

March 27, 2007-

Revocation of certificate
Cindy Tuttle

PO Box 9

Ethan, SD 57334

#1962 Active Failure to Comply with CPE requirements March 29, 2010

  1. Tuttle will have16 hours of CPE rolled back from the period ending June 30, 2008, into the period ending June 30, 2007. A CPE extension will be placed on her file for period ending June 30, 2007.

  2. Tuttle will have 8 hours 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.

  3. Tuttle will be granted an extension to complete the 68 hours of CPE; 28 hours for the period ending June 30, 2008, and 40 hours for the period ending June 30, 2009. The 68 hours must be completed within 90 days of the signed agreement by the Vice Chair.

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

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

  6. The Board will issue a public reprimand to Ms. Tuttle.
Scott Van Den Hemel

PO Box 571

Ft. Pierre, SD 57532

 #1968 Revoked Non-Compliance with requirements for renewal

October 13, 2006-

Revocation of certificate
Michael W. Will

206 E. 39th Ste 132

S. Sioux City, NE

#1264 Revoked Non-Compliance with requirements for renewal

July 24, 2007-

Revocation of certificate

 

Please contact the board for additional information.

 

 

South Dakota Board of Accountancy

301 East 14th Street, Suite 200

Sioux Falls, SD 57104

605-367-5770

E-mail: sdbdacct.sdbd@midconetwork.com

 

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