FINACT19A-2019.130-ACY.pdf

19A-2019.130-ACY · State Board of Accountancy · 2019-12-04

BEFORE THE ARIZONA STATE BOARD OF ACCOUNTANCY In the Matter of Certified Public OAH Docket No. 19A-2019.130-ACY Accountant Certificate No. 8659-E ASBA File No. 2019.130 Issued to: ERIK G. BECKER DECISION AND ORDER Respondent.

On December 2, 2019, 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 Erik G. Becker (“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. 8659-E be REVOKED. IT IS FURTHER ORDERED that Respondent shall be required to reimburse the Board $453.99 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 (35) 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 3rd day of December, 2019. ARIZONA STATE BOARD OF ACCOUNTANCY By: ___________________________________ William C. Heimerdinger, CPA, Board President The Board voted to modify the ALJ’s Decision to include a requirement that Respondent pay reimbursement, which is consistent with the Board’s practice. Original of the foregoing Decision and Order (and attachment) rd filed this 3 day of December, 2019 with: Monica L. Petersen Executive Director Arizona State Board of Accountancy th 100 N. 15 Avenue, Suite 165 Phoenix, AZ 85007 Copy of the rdforegoing Decision and Order (and attachment) e-filed this 3 day of December, 2019 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] 0868 this 3rd day of December, 2019, to: Erik G. Becker 2524 S. El Paradiso, Unit 82 Mesa, AZ 85202 Copy of the foregoing Decision and Order (and attachment) emailed this 3rd day of December, 2019 to: Scott Donald Assistant Attorney General [email redacted] Seth Hargraves Assistant Attorney General Independent Advisor [email redacted] By: ___________________________________ IN THE OFFICE OF ADMINISTRATIVE HEARINGS

In the Matter of No. 19A-2019.130-ACY

Certified Public Accountant ADMINISTRATIVE LAW JUDGE Certificate No. 8659-E DECISION Issued to: ERIK G. BECKER,

Respondent.

HEARING: October 29, 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 September 12, 2019, the Board issued a Complaint and Notice of Hearing setting this matter for hearing at 9:00 a.m. October 29, 2019 at the Office of Administrative Hearings in Phoenix Arizona. 3. No one appeared for Respondent Erik G. Becker at the scheduled hearing time and the matter was convened in his absence at about 9:17 a.m. 4. The issue for hearing is whether good cause exists for the Board to revoke, suspend, or take other disciplinary action against Mr. Becker, who holds Certificate No. 8659-E issued by the Board. 5. In the Complaint, the Board alleges that Mr. Becker has been convicted of a felony in violation of ARIZ. REV. STAT. section 32-741(A)(1). At the hearing, the Board withdrew an allegation that Mr. Becker failed to report the conviction in a timely manner. 6. In his Answer, Mr. Becker admitted that he had been convicted of a felony.

Office of Administrative Hearings 1740 West Adams Street, Lower Level Phoenix, Arizona 85007 (602) 542-9826 7. On December 6, 2018, in Maricopa County Superior Court, Mr. Becker pleaded guilty to three counts of Indecent Exposure, one of which was a class 6 undesignated felony and two of which were misdemeanors.

8. On January 14, 2019, Mr. Becker was sentenced to lifetime probation under the

supervision of the Adult Probation Department. Mr. Becker’s terms of probation include

sex offender conditions.

9. In his plea agreement, Mr. Becker acknowledged that he has had nine previous

convictions for indecent exposure. The plea agreement also shows that the State was

agreeing not to file additional charges against Mr. Becker arising out of forty additional

police reports.

10. With respect to the felony conviction directly at issue, on October 12, 2017, Mr.

Becker exposed himself to a twelve year old girl, who reported that he was touching his

private parts. At the time that incident was reported, police were also investigating

other incidents of indecent exposure and Mr. Becker was a “strong investigative lead.”

11. Mesa police put Mr. Becker under surveillance and on November 2, 2017,

detectives observed him exit his house while naked and masturbate in a public area,

which he did several times. The officers took photos of him on that date, and they set up surveillance cameras, which captured videos of him engaging the same behavior on other occasions, usually in broad daylight. Children were observed to have been in the area of these incidents. 12. Police arrested Mr. Becker on February 7, 2018. He advised the police that he has a lifetime sex addiction and was in therapy. 13. In October 1989, in Michigan, Mr. Becker pleaded no contest to charges that he had exposed himself to female victims multiple times. 14. In November 1990, in Michigan, Mr. Becker completed a six-month probation, after which deferred charges related to exposing himself in public were dismissed. 15. In January 1996, Mr. Becker pleaded guilty to charges was he naked and masturbating in public. 16. On May 16, 2001, Mr. Becker pleaded guilty to public sexual indecency. 17. On September 19, 2004, Mr. Becker was charged with masturbating in public; the disposition of the case is unknown, but he gave police a false name because of his prior convictions.

18. On July 19, 2005, Mr. Becker was found guilty of four counts of indecent

exposure. This incident took place at the same apartment complex as the incident

resulting in the felony conviction for exposing himself to the twelve year old.

19. On July 19, 2011, Mr. Becker was arrested for being naked in public, but

released because the victim did not want to cooperate.

20. On March 29, 2013, Mr. Becker was arrested for disorderly conduct and

trespassing. He admitted to being a sex addict who gets his fix this way.

21. The Board’s mandate is to protect the public, which it takes very seriously.

22. The Board considered Mr. Becker’s conviction and related criminal history at a

meeting on July 22, 2019.

23. Two board members expressed their concern regarding the risk Mr. Becker

posed to the public considering his long history of offenses. One member also raised

concerns regarding good moral character and the impact on employees, clients and

coworkers. The Board voted to issue the Complaint to revoke Mr. Becker’s license. 24. At the hearing, the Board requested that Mr. Becker’s license be revoked. CONCLUSIONS OF LAW 1. The Board bears the burden of persuasion. ARIZ. REV. STAT. § 41-1092.07(G)(2). 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. The preponderance of the evidence shows that Mr. Becker has been convicted of a felony. Consequently, the Board has authority to revoke his certificate. ARIZ. REV. STAT. § 32-741(A). 5. Considering the nature of Mr. Becker’s felony conviction, his long criminal history, and his failure to appear at the hearing, his certificate should be revoked. RECOMMENDED ORDER IT IS ORDERED that Certificate No. 8659-E issued to Erik G. Becker is revoked.

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, November 13, 2019.

/s/ Thomas Shedden Thomas Shedden Administrative Law Judge

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