ALJDEC

00A-00019-ACY · State Board of Accountancy · 1999-10-12

STATE OF ARIZONA IN THE OFFICE OF ADMINISTRATIVE HEARINGS

Pursuant to notice, a formal hearing was held in this case on October 12, 1999, in Phoenix, Arizona, before Neal H. Jordan, Administrative Law Judge of the Office of Administrative Hearings.

APPEARANCES

For Complainant: Victoria Mangiapane, Esq. Assistant Attorney General, for Arizona State Board of Accountancy

For Respondent: Default in Attendance

This matter was set for a hearing for the purpose of determining whether good cause exists to revoke, suspend or take other disciplinary action pursuant to Arizona Revised Statutes (A.R.S.) §32-701.01(4) against the Certified Public Accountant Certificate No. 09998-E issued to Respondent.

FINDINGS OF FACT Based upon all the evidence of record, the following findings of fact are determined: 1. Respondent was issued a Certified Public Accountant Certificate No. 09998-E on August 12, 1996. 2. Arizona Administrative Code (A.A.C.) R4-1-453.D requires that certificate holders must obtain a certain amount of continuing professional education (CPE) in order to be considered in good standing with the Board.

Upon the receipt of her latest registration renewal form, Respondent requested to be placed on “inactive status” in accordance with A.A.C. R4-1- 345(F) and based upon this request and the renewal form, the Board determined that Respondent had not completed a requisite sixty (60) hours of acceptable CPE. See Board’s Ex. 2. The basis for the request to be placed on inactive status was Respondent is now working in a corporate environment as a manager of daily operations in its accounting department. Respondent declined to sign and submit an acknowledgment detailing the basis for the inactive status request, therefore, the Board reviewed the renewal application as an active certificate and found the absence of the required CPE hours. See Board’s Ex. 3, 4, and 5. This matter was noticed for hearing to be held on October 12, 1999 by the Complaint and Notice of Hearing of Public Hearing issued by the Arizona Board of Accountancy (Board) on September 7, 1999. The Complaint and Notice of Hearing was sent by certified mail to the business address of Respondent, as reflected on her renewal application. The return receipt for this mailing show receipt at that business address. See Board’s Ex. 1. Notwithstanding such notice, Respondent failed to appear at the hearing.

CONCLUSIONS OF LAW Arizona Revised Statutes (A.R.S.) §§32-701 et seq. authorizes the Board to regulate and control the profession of Certified Public Accountancy in Arizona. A.R.S. §§32-701 and 32-741 authorize the Board to take administrative disciplinary action against Respondent. According to the evidence and record in this matter, Respondent failed to obtain the requisite sixty (60) hours of acceptable CPE for the latest renewal registration period. RECOMMENDED ORDER In view of the foregoing Findings of Fact and Conclusions of Law, IT IS RECOMMENDED that the Board issue its Order suspending the certificate of Respondent as a result of her failure to comply with the Arizona CPE requirement, and additionally assessing an administrative penalty in the amount of $250.00. FURTHER, IT IS RECOMMENDED that, if Respondent fails to comply with the CPE requirement and to pay the administrative penalty within twelve (12) months from the date of the Order, then the Certified Public Accountant Certificate No. 09998-E issued to Respondent shall be revoked. DONE AND ENTERED this day, October 13, 1999.

______________________________________ Neal H. Jordan Administrative Law Judge

Original transmitted by mail this ____ day of October, 1999, to:

Ruth R. Lee, Executive Director Arizona State Board of Accountancy ATTN: Kathy Stone 3877 N. 7th Street, Ste. #106 Phoenix, Az 85014

By ___________________________

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Office of Administrative Hearings 1700 West Washington, Suite 602 Phoenix, Arizona 85007 (602) 542-9826