Marvin R. Aho
Michael Bell
Kent W. Boadwine
Kathryn Brewer
Allen R. Canete
James F. Case
Ross A. Determan (2)
Irene Diamond
Yasunobu Doi
Michael K. Dubbelde
Kurt R. Eickschen
Michelle Fostvedt
Ronald Gates Jr.
Jun Goto
Stacey L. Gray
Bruce E. Hanson
Chad D. Hatch
Marcia S. Hendrickson
Yasunori Higashino
Ronald L. Hintz
Douglas Hruby (2)
Scott Hudson
Dawn Imrie
Nicole Jacoby

Zhengqi Jing
Stephen C. Jones
Hee Young Jung
Samer H. Khalife
Mark A. Kiroff
Ronald T. Linares
Richard K. Law
Robert F. Lewis
George E. Maas
Brian E. Mallin
William J. Marketon
Thomas M. Mayer
Judi B. McKetta
William Merkle
Yuji Mito
Toshiya Miura
Bridget C. Montour
Wayne Nelson
David A. Olson
Tomohiro Ono
Hirofumi Ota
Minaxi Patel
Shirley M. Quaintaince
Doane D. Robinson

Mohammed M. Safi
Karl J. Sanders
Donald W. Schulz, Jr.
Clifford A. Schweitzer
Teresa Sethney-Johnson
Steven Smith
Dennis Stanley
James E. Stavig
Sundaresan M.Subramanian
Timothy J. Sullivan
Alan W. Tam
Keiko Tanaka
James Thompson
Marshal Tinant
Bonita Treat
Cindy Tuttle
Toshiyuki Urakami
Scott Van Den Hemel
Steven Wagner
Jay Wehking
Bradley D. Whitsell
Michael W. Will
Cheri Wolfe

Full Negotiated Consent Agreement
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.

24745 Singletree Lane Hermosa, SD 57744

Full Negotiated Consent Agreement March 27, 2013

1. 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.
2. 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.
3. Brewer shall sumbit proof of completion for all claimed CPE courses through the extension and for the next three renewal periods.
4. Brewer will not be eligible for an extension to compelte CPE for the next three renewal periods.
5. 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.

Full Order
January 7, 2008
Revocation of certificate

Full Order
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.

Full Negotiated Consent Agreement
March 28, 2012

1. Diamond will have 14 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
2. Diamond will have 20.5 hours of CPE rolled back from the period ending June 30, 2011, into the period ending June 30, 2010.  A CPE extension will be placed on her file for period ending June 30, 2010;
3. The Board shall grant Diamond an extension to complete the 22.5 hours of CPE for the period ending June 30, 2011.  A second CPE extension will be placed on her file for period ending June 30, 2011. The 22.5 hours must be completed within 90 days of the signed agreement by the Vice Chair;
4. Diamond shall submit proof of completion for all claimed CPE courses taken through the extension timeframe and for the next three renewal periods;
5. Diamond will not be eligible for an extension to complete CPE for the next three renewal periods;
6. Diamond shall file her next three renewals before or on the deadline of August 1; and
7. Diamond 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 Vice Chair.

Full Order
April 11, 2008
Revocation of certificate

Full Negotiated Consent Agreement
March 28, 2012

1. The Board shall grant Dubbelde an extension to complete the 5 hours of CPE for the period ending June 30, 2011. The 5 hours must be completed within 90 days of the signed agreement by the Vice Chair
2. Dubbelde shall submit proof of completion for all claimed CPE courses taken through the extension timeframe and for the next three renewal periods
3. Dubbelde will not be eligible for an extension to complete CPE for the next three renewal periods
4. Dubbelde shall file his next three renewals before or on the deadline of August 1st
5. Dubbelde 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 Vice Chair

Full Negotiated Consent
Agreement
September 21, 2011

1. 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.
2. 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.
3. 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.
4. 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.
5. Fostvedt will not be eligible for an extension to complete CPE for the next three renewal periods.
6. Fostvedt will be required to file her next three renewals before or on the deadline of August 1.
7. 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.
8. The Board will issue a public reprimand to Ms. Fostvedt.

Full Order
November 13, 2006
Revocation of certificate

Full Order
November 21, 2011

1. That the renewal of Certificate No. 2260 of Stacey Gray be granted, if otherwise eligible.

Order of Reinstatement
May 31, 2011

1. Mr. Hanson will pay for all the costs of the administrative hearing held on this matter on May 13, 2011.
2. Mr Hanson will attain the necessary 120 hours of Continuing Professional Education (CPE) by June 30, 2013. Failure to do so will result in immediate revocation of Certificate No. 1319.

October 13, 2006-Revocation of certificate

Full Order
October 13, 2006
Revocation of certificate

Full Negotiated Consent
Agreement
March 28, 2012

1. Hendrickson will have 2.5 hours of CPE rolled back from the period ending June 30, 2011, into the period ending June 30, 2010. A CPE extension will be placed on her file for period ending June 30, 2010
2. The Board shall grant Hendrickson an extension to complete 5 hours of CPE for the period ending June 30, 2011. The 5 hours must be completed within 90 days of the signed agreement by the Vice Chair
3. Hendrickson shall submit proof of completion for all claimed CPE courses taken through the extension timeframe and for the next three renewal periods
4. Hendrickson will not be eligible for an extension to complete CPE for the next three renewal periods
5. Hendrickson shall file her next three renewals before or on the deadline of August 1st
6. Hendrickson shall pay 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

Full Order
January 7, 2008
Revocation of certificate

Full Negotiated Consent
Agreement
September 21, 2011

1. 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.
2. 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.
3. 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.
4. 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.
5. Higashino will not be eligible for an extension to complete CPE for the next three renewal periods.
6. Higashino will be required to file his next three renewals before or on the deadline of August 1.
7. 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.

Full Order
January 7, 2008
Revocation of certificate

Full Negotiated Consent
Agreement
August 8, 2011

1. Hruby will have 16 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. Hruby will have 12 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.
3. Hruby will be granted an extension to complete the 16 hours of CPE for period ending June 30, 2010.  The 16 hours must be completed within 90 days of the signed agreement by the Vice Chair.
4. Hruby 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. Hruby will not be eligible for an extension to complete CPE for the next three renewal periods.
6. Hruby will be required to file his next three renewals before or on the deadline of August 1.
7. Hruby will be assessed an administrative fee in the amount of $150.  The administrative fee must be paid within 30 days of the signed agreement by the Vice Chair.

Full Order
August 26, 2012

1. 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.

2. That Mr. Hruby shall pay an administrative fine in the amount of $550.00 by August 31, 2012.

3. 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.

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

5. That Mr. Hruby shall be subject to a CPE audit for the time periods ending June 30, 2013, June 30, 2014, and June 30, 2015.

6. That Mr. Hruby’s license shall be considered renewed as of August 1, 2012.

Full Order
November 13, 2006
Revocation of certificate

Full Order
May 9, 2012
Revocation of certificate and Administrative Fine in the amount of $500 due by June 30, 2012

Full Order
November 13, 2006
Revocation of certificate

Full Negotiated Consent
Agreement
August 8, 2011

1. Jacoby will have 19 hours of CPE rolled back from the period ending June 30, 2009, and 20.5 hours of CPE rolled back from the period ending June 30, 2010, into the period ending June 30, 2008.  A CPE extension will be placed on her file for period ending June 30, 2008.
2. Jacoby will have 20.5 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.
3. Jacoby will be granted an extension to complete the 27.5 hours of CPE for the period ending June 30, 2010.  The 27.5 hours must be completed within 90 days of the signed agreement by the Vice Chair.
4. Jacoby 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. Jacoby will not be eligible for an extension to complete CPE for the next three renewal periods.
6. Jacoby will be required to file her next three renewals before or on the deadline of August 1.
7. Jacoby will be assessed an administrative fee in the amount of $150.  The administrative fee must be paid within 30 days of the signed agreement by the Vice Chair.

Full Order
November 13, 2006
Revocation of certificate

Full Order
October 13, 2006
Revocation of certificate

Full Order
October 13, 2006
Revocation of certificate

Full Order
July 24, 2007
Revocation of certificate

Full Order
November 3, 2011

1. That the renewal of Certificate No. 2848 of Mark A. Kiroff be denied with the condition that he shall not reapply for licensure for a period of five years from the effective date of this Order;
2. That Mark A. Kiroff pay to the Board an administrative fine in the amount of $500.00 by December 31, 2011; and
3. That Mark A. Kiroff shall return to the Board his South Dakota certificate, Certificate No. 2848, by December 31, 2011.

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:

1. Richard K. Law shall pay an administrative fine in the amount of $500.00 by December 31, 2011;
2. Richard K. Law shall complete the delinquent 22.5 hours of CPE and provide to the Board acceptable documentation of said completion by April 1, 2012.  The 22.5 CPE hours shall not count towards any other CPE requirement other than satisfaction of this Order;
3. Richard K. Law shall provide acceptable documentation to the Board of all CPE hours claimed for the years ending June 30, 2011 and June 30, 2012, by July 31, 2012; and
4. Richard K. Law shall have no further violations of SDCL Ch. 36-20B or any administrative rules adopted pursuant to said chapter for a period of 31 months.

Full Order
April 12, 2008
Revocation of certificate

Full Order
December 11, 2008
Revocation of certificate

Full Order
July 24, 2007
Revocation of certificate

Full Negotiated Consent
Agreement
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.

Full Order
April 12, 2008
Revocation of certificate

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.

Full Negotiated Consent
Agreement
September 21, 2011

1. Merkle will have 29 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.
2. Merkle will have 38.5 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
3. Merkle will be granted an extension to complete the 52.5 hours of CPE; 21.5 hours for the period ending June 30, 2009, and 31 hours for the period ending June 30, 2010.  The 52.5 hours must be completed within 90 days of the signed agreement by the Vice Chair.
4. Merkle 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. Merkle will not be eligible for an extension to complete CPE for the next three renewal periods.
6. Merkle will be required to file his next three renewals before or on the deadline of August 1.
7. Merkle will be assessed an administrative fee in the amount of $400.  The administrative fee must be paid within 30 days of the signed agreement by the Vice Chair.
8. The Board will issue a public reprimand to Mr. Merkle.

Full Order
July 24, 2007
Revocation of certificate

Full Order
July 24, 2007
Revocation of certificate

Full Order
October 13, 2006

Revocation of certificate

Full Negotiated Consent Agreement

August 8, 2011

1. Nelson 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. Nelson will have 6 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.
3. Nelson will be granted an extension to complete the 20 hours of CPE for period ending June 30, 2010.  The 20 hours must be completed within 90 days of the signed agreement by the Vice Chair.
4. Nelson 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. Nelson will not be eligible for an extension to complete CPE for the next three renewal periods.
6. 6. Nelson will be required to file his next three renewals before or on the deadline of August 1.
7. Nelson 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.

Full Order
January 31, 2008
Revocation of certificate

Full Order
July 24, 2007
Revocation of certificate

Full Order
July 24, 2007
Revocation of certificate

Full Order
December 11, 2008
Revocation of certificate

December 1998
Revocation of certificate

Full Order
July 24, 2007
Revocation of certificate

Full Order
January 7, 2008
Revocation of certificate

Full Order
April 12, 2008
Revocation of certificate

July 1, 1993
Revocation of certificate

Full Negotiated Consent Agreement
August 8, 2011

1. Smith 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.
2. Smith will be granted an extension to complete the 75 hours of CPE; 15 hours for the period ending June 30, 2009, and 60 hours for the period ending June 30, 2010.  The 75 hours must be completed within 90 days of the signed agreement by the Vice Chair.
3. Smith will agree to submit proof of completion for all claimed CPE courses taken through the extension timeframe and for the next three renewal periods.
4. Smith will not be eligible for an extension to complete CPE for the next three renewal periods.
5. Smith will be required to file his next three renewals before or on the deadline of August 1.
6. Smith will be assessed an administrative fee in the amount of $150.  The administrative fee must be paid within 30 days of the signed agreement by the Vice Chair.
7. The Board will issue a public reprimand to Mr. Smith.

Full Order
December 11, 2008
Revocation of certificate

Full Order
October 13, 2006
Revocation of certificate

Full Order
October 13, 2006
Revocation of certificate

Full Order
October 13, 2006
Revocation of certificate

Full Order
July 24, 2007
Revocation of certificate

Full Order
July 24, 2007
Revocation of certificate

Full Order
October 13, 2006
Revocation of certificate

1. Tinant will not compile financial statements for any clients without doing so in accordance with the standards.
2. When issuing financial statements and it is reasonably expected that use of the statements will be by a 3rd party, the financial statements will be accompanied by a written report.
3. When performing services of this nature, Tinant agrees that he will notify the board and be subject to peer review.
   

Full Order
March 27, 2007
Revocation of certificate

Full Negotiated Consent Agreement
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.
   

Full Negotiated Consent Agreement
September 21, 2011

1. 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.
2. 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.
3. 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.
4. Urakami 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. Urakami will not be eligible for an extension to complete CPE for the next three renewal periods.
6. Urakami will be required to file his next three renewals before or on the deadline of August 1.
7. 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.

Full Order
October 13, 2006
Revocation of certificate

Full Order
November 8, 2011

1. 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;

Full Order
July 24, 2007
Revocation of certificate

Full Negotiated Consent Agreement

August 8, 2011

1. 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.
2. 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.
3. 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.
4. Wolfe 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. Wolfe will not be eligible for an extension to complete CPE for the next three renewal periods.
6. Wolfe will be required to file her next three renewals before or on the deadline of August 1.
7. 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.