ALJDEC decisions subject to certification as final
18F-2018.020-ACY · State Board of Accountancy · 2018-05-22
IN THE OFFICE OF ADMINISTRATIVE HEARINGS
In the Matter of
Certified Public Accountant
Certificate No. 17184-E
Issued to: CAROLINE J. BYRNE,
Respondent.
No. 18F-2018.020-ACY
ADMINISTRATIVE LAW JUDGE DECISION
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
The Arizona State Board of Accountancy (“Board”) is the authority for regulating Certified Public Accountants in the State of Arizona.
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.
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.
No one appeared for Respondent at the scheduled hearing time and the matter was convened in her absence at about 9:15 a.m.
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.
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.
Respondent did not file with the Board any proof that she had completed the required CPE on or before July 10, 2017.
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).
The certified letter was sent to Respondent’s address or record, which was also the address she had used in her renewal application.
The Board received from the United State Postal Service the green-card receipt showing that the letter had been signed for by David Smith.
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.
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
The Board bears the burden of persuasion. Ariz. Rev. Stat. § 41-1092.07(G)(2) and (G)(3).
The standard of proof on all issues in this matter is that of the preponderance of the evidence. Ariz. Admin. Code § R2-19-119.
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).
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), and a basis on which the Board may impose discipline against Respondent’s certificate. See Ariz. Rev. Stat. § 32-741(A)(9).
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