ALJDEC decisions subject to certification as final
18F-2018.150-ACY · State Board of Accountancy · 2018-06-15
IN THE OFFICE OF ADMINISTRATIVE HEARINGS
In the Matter of
Certified Public Accountant
Certificate No. 10849-E
Issued to: MARTIN M. QUINTANA,
Respondent.
No. 18F-2018.150-ACY
ADMINISTRATIVE LAW JUDGE DECISION
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
The Arizona State Board of Accountancy (“Board”) is the authority for regulating Certified Public Accountants in the State of Arizona.
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.
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.
No one appeared for Respondent at the scheduled hearing time and the matter was convened in his absence at about 8:45 a.m.
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.
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.
The certified letter with the compliance affidavit was returned to the Board as unclaimed.
As of the hearing date, Respondent had not filed with the Board the Affidavit and related information.
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
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 January 12, 2018 letter and compliance affidavit, 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 that Respondent’s certificate had previously been suspended, Certificate No. 10849-E issued to Respondent Martin M. Quintana 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. 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