FINACT19A-2019.220-ACY-FinalAgencyAction-0126.pdf

19A-2019.220-ACY · State Board of Accountancy · 2019-11-20

BEFORE THE ARIZONA STATE BOARD OF ACCOUNTANCY In the Matter of Certified Public OAH Docket No. 19A-2019.220-ACY Accountant Certificate No. 7675-E ASBA File No. 2019.220

Issued to: JAMES P. BOWMAN, II DECISION AND ORDER Respondent. On November 4, 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”).1 James P. Bowman, II (“Respondent”) was present. 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. ORDER Based on the foregoing, the Board ORDERS that the Respondent Certified Public Accountant Certificate No. 7675-E be REVOKED. /// A true and correct copy of the ALJ’s Decision is attached and certain parts of it are incorporated here as set forth above. NOTICE OF APPEAL RIGHTS The 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 the Respondent. The 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 7th day of November. 2019. ARIZONA STATE BOARD OF ACCOUNTANCY By: ___________________________________ William C. Heimerdinger, CPA, Board President Original of the foregoing Decision and Order (and attachment) th filed this 7 day of November, 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 thforegoing Decision and Order (and attachment) e-filed this 7 day of November, 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] 5611 this 7th day of November, 2019, to: James P. Bowman 7240 W. Erie St., Ste. 1 Chandler, AZ 85226 Copy of the foregoing Decision and Order (and attachment) emailed this 7th day of November, 2019 to: Scott Donald Assistant Attorney General 2005 N. Central Avenue Phoenix, Arizona 85004 Michael Raine Assistant Attorney General 2005 N. Central Ave. Phoenix, AZ 85004 By: ___________________________________ _________________________