FINACT18F-2018.020-ACY.pdf

18F-2018.020-ACY · State Board of Accountancy · 2018-06-12

BEFORE THE ARIZONA STATE BOARD OF ACCOUNTANCY In the Matter of Certified Public OAH Docket No. 18F-2018.020-ACY Accountant Certificate No. 17184-E ASBA File No. 2018.020 Issued to: CAROLINE J. BYRNE DECISION AND ORDER Respondent.

On June 11, 2018, this matter came before the Arizona State Board of Accountancy (“Board”) for consideration of Administrative Law Judge (“ALJ”) Thomas Shedden’s proposed Findings of Fact, Conclusions of Law and Recommended Order (“ALJ’s Decision”). Neither Caroline J. Byrne (“Respondent”) nor an attorney on her

behalf appeared. Assistant Attorney General Scott Donald appeared on behalf of the State. The Board received independent legal advice from Assistant Attorney General Seth Hargraves. The Board, having considered the ALJ’s Decision and the entire record in this

matter, hereby issues the following Findings of Fact, Conclusions of Law and Order (“Decision and Order”). FINDINGS OF FACT

The Findings of Fact as set forth in the ALJ’s Decision are adopted in their

entirety and incorporated herein. CONCLUSIONS OF LAW The Conclusions of Law as set forth in the ALJ’s Decision are adopted in their

entirety and incorporated herein. // // A true and correct copy of the ALJ’s Decision is attached and certain parts of it are incorporated here as set forth above. ORDER Based on the foregoing, the Board ORDERS that Respondent Certified Public Accountant Certificate No. 17184-E be REVOKED. IT IS FURTHER ORDERED that Respondent shall be required to reimburse the Board $26.28 within thirty (30) days of the effective date of this Decision and Order. This amount reflects the costs and attorney’s fees the Board incurred in prosecuting this matter2. NOTICE OF APPEAL RIGHTS Respondent is hereby notified that they have the right to move for a rehearing or review by filing a motion with the Board’s Executive Director within thirty (30) days after service of this Decision and Order. A.R.S. § 41-1092.09. The motion must set forth legally sufficient reasons for granting a rehearing. A.A.C. R4-1-114(C). Service of this Decision and Order is effective on the date of personal service or five (5) days after the date of mailing. If a motion for rehearing is not filed, the Board’s Decision and Order becomes effective thirty (30) days after it is mailed to Respondent. Respondent is further notified that the filing of a motion for rehearing is required

to preserve any rights of appeal to the Superior Court. DATED this 12th day of June, 2018. ARIZONA STATE BOARD OF ACCOUNTANCY By:___________________________________ LeRoy M. Gaintner, CPA, Board President The Board modified the ALJ’s recommended order to include a requirement that Respondent pay reimbursement within thirty (30) days. Original of the foregoing Decision and Order (and attachment) th filed this 12 day of June, 2018 with: Monica L. Petersen Executive Director Arizona State Board of Accountancy th 100 N. 15 Avenue, Suite 165 Phoenix, AZ 85007 Copy of the foregoing th Decision and Order (and attachment) e-filed this 12 day of June, 2018 with: Greg Hanchett, Director Arizona Office of Administrative Hearings 1740 West Adams Street, Lower Level Phoenix, AZ 85007 Copy of the foregoing Decision and Order (and attachment) mailed via U.S. First Class Mail and Certified Mail #[account number redacted] 8200 this 12th day of June, 2018, to: Caroline J. Byrne 1904 College Parkway Flower Mound, TX 75028 Copy of the foregoing Decision and Order (and attachment) emailed this 12th day of June, 2018 to: Scott Donald Assistant Attorney General 2005 N. Central Avenue Phoenix, Arizona 85004 Seth Hargraves Assistant Attorney General Independent Advisor 2005 N. Central Avenue Phoenix, Arizona 85004 By: ___________________________________ IN THE OFFICE OF ADMINISTRATIVE HEARINGS

In the Matter of No. 18F-2018.020-ACY

Certified Public Accountant ADMINISTRATIVE LAW JUDGE Certificate No. 17184-E DECISION Issued to: CAROLINE J. BYRNE,

Respondent.

HEARING: May 10, 2018 APPEARANCES: No one appeared for Respondent; Scott Donald, Esq. for the State Board of Accountancy ADMINISTRATIVE LAW JUDGE: Thomas Shedden _____________________________________________________________________ FINDINGS OF FACT 1. The Arizona State Board of Accountancy (“Board”) is the authority for regulating Certified Public Accountants in the State of Arizona. 2. On March 29, 2018, the Board issued a Complaint and Notice of Hearing setting this matter for hearing at 9:00 a.m. May 10, 2018 at the Office of Administrative Hearings in Phoenix Arizona. 3. The issue for hearing is whether good cause exists for the Board to revoke, suspend, or take other disciplinary action against Caroline J. Byrne (“Respondent”), who holds Certificate No. 17184-E issued by the Board. 4. No one appeared for Respondent at the scheduled hearing time and the matter was convened in her absence at about 9:15 a.m. 5. In March 2017, Respondent submitted to the Board a renewal application for the period of 2017 to 2019. In her application, Respondent requested an extension to complete the required 80 hours of CPE. 6. Through a letter dated May 9, 2017, the Board informed Respondent that it had granted her requested extension, with the deadline for completion of the CPE being July 10, 2017. This letter shows that if Respondent failed to complete the required CPE by the extension due date could result in a suspension of her certificate or other discipline.

Office of Administrative Hearings 1740 West Adams Street, Lower Level Phoenix, Arizona 85007 (602) 542-9826 7. Respondent did not file with the Board any proof that she had completed the required CPE on or before July 10, 2017. 8. Through a certified letter dated September 22, 2017, the Board informed Respondent that it had voted to offer her a Decision and Order (By Consent). The letter informed Respondent that she was required to respond in writing within 30 days of September 22, 2017, and that a failure to respond could be considered a violation of ARIZ. REV. STAT. section 32-741(A)(15) and ARIZ. ADMIN. CODE section R4-1-455.03(F), and grounds for discipline against Respondent’s certificate pursuant to ARIZ. REV. STAT. sections 32-741(A)(9) and (A)(15). 9. The certified letter was sent to Respondent’s address or record, which was also the address she had used in her renewal application. 10. The Board received from the United State Postal Service the green-card receipt showing that the letter had been signed for by David Smith. 11. On May 2, 2018, Respondent left Christopher Rasmussen, the Board’s Assistant Director of Compliance, a voicemail regarding the Complaint and Notice of Hearing. Mr. Rasmussen returned Respondent’s call and left her a voicemail with his contact information and asking her to call him. Respondent did not contact Mr. Rasmussen. 12. At the hearing, the Board requested that Respondent’s license be suspended or revoked and that Respondent be assessed the cost of the Board’s investigation in this matter. CONCLUSIONS OF LAW 1. The Board bears the burden of persuasion. ARIZ. REV. STAT. § 41-1092.07(G)(2) and (G)(3). 2. The standard of proof on all issues in this matter is that of the preponderance of the evidence. ARIZ. ADMIN. CODE § R2-19-119. 3. A preponderance of the evidence is: The greater weight of the evidence, not necessarily established by the greater number of witnesses testifying to a fact but by evidence that has the most convincing force; superior evidentiary weight that, though not sufficient to free the mind wholly from all reasonable doubt, is still sufficient to incline a fair and impartial mind to one side of the issue rather than the other. BLACK’S LAW DICTIONARY 1373 (10th ed. 2014).

4. Respondent failed to respond to the Board’s September 22, 2017 letter, which is a violation of ARIZ. ADMIN. CODE section R4-1-455.03(D),1 and a basis on which the Board may impose discipline against Respondent’s certificate. See ARIZ. REV. STAT. § 32-741(A)(9). 5. Considering the facts and circumstances of this matter, and particularly Respondent’s failure to appear at the hearing or otherwise answer the Complaint, Certificate No 17184-E issued to Respondent Caroline J. Byrne should be revoked and Respondent should be ordered to reimburse the Board for the costs it incurred during the investigation and proceedings in this matter. See ARIZ. REV. STAT. § 32-701(10)(g).

RECOMMENDED ORDER IT IS ORDERED that Certificate No. 17184-E issued to Caroline J. Byrne is revoked; IT IS FURTHER ORDERED that Caroline J. Byrne must reimburse the Board for the costs it incurred during the investigation and proceedings in this matter. In the event of certification of the Administrative Law Judge Decision by the Director of the Office of Administrative Hearings, the effective date of the Order will be five days after the date of that certification. Done this day, May 22, 2018 /s/ Thomas Shedden Thomas Shedden Administrative Law Judge Transmitted electronically to: Monica L. Petersen, Executive Director Arizona State Board of Accountancy

The current version of the statutes and rules is cited.