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Northwest Solutions cites accountant change after late L2 filings; $500 penalty mostly suspended
Summary
Northwest Solutions told the PDC it switched accountants and missed filings; the commission found a violation and imposed $500 with $400 suspended if no future violations occur for four years and the unsuspended $100 is paid within 30 days of the written order.
In case 186671, staff alleged Northwest Solutions failed to timely file one or more L2 reports for 2025 but had filed the missing reports prior to the hearing. Mary Michalski testified she had switched accountants and inadvertently failed to ensure filings were completed last year; she said she has since completed the L2 reports.
Chair Jay Leach found a violation and imposed a $500 penalty, suspending $400 on the condition that there be no future violations in the next four years. He also ordered that the unsuspended $100 be paid within 30 days of the written order. The chair emphasized the need for organizational oversight even when accounting tasks are outsourced.
