ALJDEC decisions subject to certification as final

15F-2015.064-ACY · State Board of Accountancy · 2015-04-23

IN THE OFFICE OF ADMINISTRATIVE HEARINGS

HEARING: April 7, 2015 APPEARANCES: Geri A. Zinn, Respondent; Michael Raine, Attorney for the State Board of Accountancy; Ryan Edmonson, Jaime Shapiro, Sophia Van Langen, Jordan Kendhammer, observers ADMINISTRATIVE LAW JUDGE: Dorinda M. Lang _____________________________________________________________________

FINDINGS OF FACT 1. Respondent is a Certified Public Accountant. After an audit by the Arizona State Board of Accountancy (“the Board”), it was discovered that Respondent did not have enough continuing education credits to support her continued certification. 2. The Board proposes to suspend Respondent’s certificate for one year or until she is current on her continuing education. The matter was set for hearing at the Arizona Office of Administrative Hearings, an independent hearing agency. 3. Respondent appeared at the hearing and argued that she is very ethical, but she just moved to Arizona and this was her first audit. Additionally, she stated that she thought she had met all her continuing education requirements but she was unable to obtain documentation of it all. 4. The Board’s attorney argued that the law requires that proof be submitted in the manner that is required by the Board and that it shall suspend the certificate of anyone who fails to show that proof. CONCLUSIONS OF LAW 1. A.R.S. § 32-730 provides as follows:

32-730. Biennial registration; continuing professional education A. Except as provided in subsection B of this section and in section 32-4301, the board shall require every certified public accountant, public accountant and firm to register once every two years with the board and pay a registration fee pursuant to section 32-729. B. The registration fee for certified public accountants and public accountants may be reduced or waived by the board for registrants with a disability to a degree precluding the continuance of their practice for six months or more prior to the due date of any renewal fee. C. At the time of registration, every certified public accountant and public accountant, as a prerequisite to biennial registration, shall submit to the board satisfactory proof in a manner prescribed by the board that the registrant has completed the continuing professional education requirements established by the board. The board may grant a full or partial exemption from continuing professional education requirements or an extension of time to complete the continuing professional education requirements for registrants on a demonstration of good cause.

2. A.R.S. § 32-741.02 provides as follows: |32-741.02. Suspension for noncompliance with continuing education requirements; expiration of | | |[| |certificate | | |p| |A. After notice and an opportunity for a hearing, the board shall suspend the certificate of | | |i| |any registrant who fails to show proof of compliance with the continuing professional | | |c| |education requirements established by the board pursuant to section 32-730. | | |]| |B. A registrant whose certificate is suspended shall not assume or use the title or | | | | |designation of "certified public accountant" or "public accountant" or the abbreviation | | | | |"C.P.A.", "CPA", "P.A." or "PA" while the registrant's certificate remains on suspended | | | | |status. | | | | |C. A suspension issued under this section is vacated when the board has determined that the | | | | |registrant has complied with the continuing professional education requirements and has | | | | |satisfied all other requirements for renewal. | | | | |D. If the registrant fails to meet the requirements of subsection C of this section within | | | | |twelve months after the date of suspension, the certificate expires. | | | | | | | | |

3. In this case, it was not disputed that Respondent has failed to meet her continuing education requirements. Therefore, as required by A.R.S. § 32-741.02, the Board has properly determined to suspend Respondent’s certification. RECOMMENDED DECISION Based on the foregoing considerations, the undersigned Administrative Law Judge hereby recommends that the Board affirm its determination to suspend Respondent’s certificate.

Done this day, April 23, 2015.

/s/ Dorinda M. Lang Administrative Law Judge

Transmitted electronically to:

Monica L. Petersen, Executive Director Arizona State Board of Accountancy -----------------------

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