Final

09F-2008.075-ACY · State Board of Accountancy · 2009-02-17

IN THE OFFICE OF ADMINISTRATIVE HEARINGS

I have reviewed the records of the Office and as co-custodian of such records have determined:

1. On December 23, 2008, the Administrative Law Judge Decision in the above entitled matter was transmitted to the State Board of Accountancy by mail.

2. Pursuant to A.R.S. § 41-1092.08 and A.R.S. § 1-243, the State Board of Accountancy may have accepted, rejected or modified the Administrative Law Judge Decision, as evidenced by receipt of such action by the Office of Administrative Hearings, on or before February 14, 2009.

3. No action by the State Board of Accountancy was received by the Office of Administrative Hearings as of February 14, 2009.

Therefore, pursuant to A.R.S. § 41-1092.08(D), the attached Administrative Law Judge Decision is certified as the final administrative decision of the State Board of Accountancy.

A Party has the right to request a rehearing from the State Board of Accountancy pursuant to A.R.S. § 41-1092.09(A). In addition, the matter may be appealed to the Superior Court, pursuant to A.R.S. § 41-1092.08(H), although a party may be required to seek a rehearing from the State Board of Accountancy before appeal (see A.R.S. § 41-1092.09(B)). Further rights may be lost without action in a timely manner. Parties may wish to review these sections as quickly as possible after receipt of this notice. They may be found at the local library or on the internet at http://www.azleg.state.az.us/ArizonaRevisedStatutes.asp.

Done this day, February 17, 2009.

_________________________________ Cliff J. Vanell Director

Original transmitted by mail this ____ day of ____________, 2009 to:

Monica L. Petersen, Executive Director Arizona State Board of Accountancy 100 N. 15 Ave., Ste 165 Phoenix, AZ 85007

Office of the Attorney General Daniel R. Christl 1275 W. Washington Phoenix, AZ 85007

Denise M. Eddows 225 W. Grant Road Tucson, AZ 85705

By _______________________________

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Office of Administrative Hearings 1400 West Washington, Suite 101 Phoenix, Arizona 85007 (602) 542-9826