ALJDEC decisions subject to certification as final

19A-2019.220-ACY · State Board of Accountancy · 2019-09-17

IN THE OFFICE OF ADMINISTRATIVE HEARINGS

HEARING: August 29, 2019 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 July 30, 2019, the Board issued a Complaint and Notice of Hearing setting this matter for hearing at 9:00 a.m. on August 29, 2019 at the Office of Administrative Hearings in Phoenix Arizona. No one appeared for Respondent James P. Bowman, II at the scheduled hearing time and the matter was convened in his absence at about 9:17 a.m. The issue for hearing is whether good cause exists for the Board to revoke, suspend, or take other disciplinary action against Respondent, who holds Certificate No. 7675-E issued by the Board. Through a letter dated April 30, 2019, the Board informed the Respondent that he had been selected for a continuing professional education (“CPE”) audit for the period from March 1, 2015 through February 28, 2017. The Board’s letter was sent through certified and regular mail to Respondent’s address of record, and the certified letter was signed for on May 2, 2019. The Board’s letter informed Respondent that he was required to respond to that letter no later than May 30, 2019, and that a failure to do so was a violation of Ariz. Admin. Code section R4-1-455.03(D) and might result in disciplinary action. Respondent did not submit a response to the Board’s letter, which led to the Complaint being issued. On August 1, 2019, Respondent filed an Answer to the Complaint in which he admitted that he had not complied with the requirement to respond to the Board’s letter. At the hearing, the Board requested that Respondent’s certificate be revoked. CONCLUSIONS OF LAW The Board bears the burden of persuasion. Ariz. Rev. Stat. § 41- 1092.07(G)(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. 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).

The preponderance of the evidence shows that Respondent failed to respond to the Board’s April 30, 2019 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, Respondent’s certificate should be revoked. RECOMMENDED ORDER IT IS ORDERED that Certificate No. 7675-E issued to James P. Bowman, II 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, September 17, 2019.

/s/ Thomas Shedden Thomas Shedden Administrative Law Judge

Transmitted electronically to:

Monica L. Petersen, Executive Director Arizona State Board of Accountancy

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Office of Administrative Hearings 1740 West Adams Street, Lower Level Phoenix, Arizona 85007 (602) 542-9826