FINACT18F-2018.150-ACY.pdf

18F-2018.150-ACY · State Board of Accountancy · 2018-08-02

BEFORE THE ARIZONA STATE BOARD OF ACCOUNTANCY In the Matter of Certified Public OAH Docket No. 18F-2018.150-ACY Accountant Certificate No. 10849-E ASBA File No. 2018.150 Issued to: MARTIN M. QUINTANA DECISION AND ORDER Respondent.

On July 30, 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 Martin M. Quintana (“Respondent”) nor an attorney on his 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. 10849-E be REVOKED. IT IS FURTHER ORDERED that Respondent shall be required to reimburse the Board $40.62 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 matter.2 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 31st day of July, 2018. ARIZONA STATE BOARD OF ACCOUNTANCY By: ___________________________________ Julie S. Klewer, CPA, Board President The Board voted to modify the ALJ’s Decision to include a requirement that Respondent pay reimbursement within thirty (30) days. Original of the foregoing Decision and Order (and attachment) st filed this 31 day of July, 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 st Decision and Order (and attachment) e-filed this 31 day of July, 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] 0296 this 31st day of July, 2018, to: Martin Quintana 826 W. Glenmere Drive Chandler, AZ 85225 Copy of the foregoing Decision and Order (and attachment) emailed this 31st day of July, 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-2018.150-ACY

Certified Public Accountant ADMINISTRATIVE LAW JUDGE Certificate No. 10849-E DECISION Issued to: MARTIN M. QUINTANA,

Respondent.

HEARING: June 4, 2018 APPEARANCES: No one appeared for Respondent; Scott Donald, Esq. for the 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 April 26, 2018, the Board issued a Complaint and Notice of Hearing setting this matter for hearing at 8:30 a.m. June 4, 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 Certificate No. 10849-E issued by the Board to Martin M. Quintana (“Respondent”). Respondent’s certificate had previously been suspended by the Board. 4. No one appeared for Respondent at the scheduled hearing time and the matter was convened in his absence at about 8:45 a.m. 5. On January 12, 2018, the Board sent to Respondent by certified mail a compliance affidavit related to the Decision and Order issued in File No. 2017.173. Through the compliance affidavit the Board requested Respondent to provide information related to his compliance with the requirements of that Decision and Order.

Office of Administrative Hearings 1740 West Adams Street, Lower Level Phoenix, Arizona 85007 (602) 542-9826 6. The letter accompanying the compliance affidavit shows that Respondent’s failure to complete and return the affidavit and related material within thirty days could result in discipline against his certificate. 7. The certified letter with the compliance affidavit was returned to the Board as unclaimed. 8. As of the hearing date, Respondent had not filed with the Board the Affidavit and related information. 9. At the hearing, the Board requested that Respondent’s certificate be 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 January 12, 2018 letter and compliance affidavit, 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 that Respondent’s certificate had previously been suspended, Certificate No. 10849-E issued to Respondent Martin M. Quintana should be revoked and Respondent should

The current version of the statutes and rules is cited. 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. 10849-E issued to Martin M. Quintana is revoked; IT IS FURTHER ORDERED that Martin M. Quintana 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, June 15, 2018

/s/ Thomas Shedden Thomas Shedden Administrative Law Judge

Transmitted electronically to: Monica L. Petersen, Executive Director Arizona State Board of Accountancy