FINACT19F-2019.094-ACY.pdf

19F-2019.094-ACY · State Board of Accountancy · 2019-03-28

BEFORE THE ARIZONA STATE BOARD OF ACCOUNTANCY In the Matter of Certified Public OAH Docket No. 19F-2019.094-ACY Accountant Certificate No. 13546-E ASBA File No. 2019.094 Issued to: JENNIFER E. YOUNG DECISION AND ORDER Respondent.

On March 25, 2019, this matter came before the Arizona State Board of Accountancy (“Board”) for consideration of Administrative Law Judge (“ALJ”) Kay Abramsohn’s proposed Findings of Fact, Conclusions of Law and Recommended Order (“ALJ’s Decision”). Neither Jennifer E. Young (“Respondent”) nor an attorney on her

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. 13546-E be REVOKED. IT IS FURTHER ORDERED that Respondent shall be required to reimburse the Board $77.13 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. 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 28th day of March, 2019. ARIZONA STATE BOARD OF ACCOUNTANCY By: ___________________________________ Julie S. Klewer, CPA, Board President Original of the foregoing Decision and Order (and attachment) th filed this 28 day of March, 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 foregoing th Decision and Order (and attachment) e-filed this 28 day of March, 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] 7509 this 28th day of March, 2019, to: Jennifer Young 330 Crescent Village Circle, Unit 1131 San Jose, CA 95134 Copy of the foregoing Decision and Order (and attachment) emailed this 28th day of March, 2019 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. 19F-2019.094-ACY Certified Public Accountant Certificate No. 13546-E ADMINISTRATIVE LAW JUDGE Issued to: DECISION JENNIFER E. YOUNG, Respondent.

HEARING: January 30, 2019 APPEARANCES: Respondent Jennifer E. Young did not appear. The Arizona Board of Accountancy was represented by Assistant Attorney General Scott Donald. ADMINISTRATIVE LAW JUDGE: Kay A. Abramsohn _____________________________________________________________________ FINDINGS OF FACT 1. The Arizona State Board of Accountancy (Board) is the State agency authorized pursuant to A.R.S. §§ 32-701 et seq., to regulate the profession of Certified Public Accountants (“CPAs”) in the State of Arizona. 2. The Board issued Certified Public Accountant Certificate No. 13546-E to Respondent Jennifer E. Young. 3. On September 18, 2018, Board staff sent Respondent a compliance affidavit related to Board File No. 2019.094 by certified and regular mail to her address of record. See Exhibit A. The compliance affidavit notified Respondent that a response was due within thirty days from the date of the compliance affidavit, pursuant to A.A.C. R4-1-455.03(D). The response was due no later than October 18, 2018. 4. The Board did not receive a response to the compliance affidavit by October 18, 2018. 5. On October 23, 2018, the Board received its certified packet back; it was stamped “Return to Sender – Unclaimed – Unable to forward. See Exhibit A. 6. On December 3, 2018, the Board considered Respondent’s non-response to the September 18, 2018 compliance affidavit and voted to proceed to an Office of Administrative Hearings 1740 West Adams Street, Lower Level Phoenix, Arizona 85007 (602) 542-9826 administrative hearing for revocation of Respondent’s certificate for failure to respond to the Board as required. 7. On December 18, 2018, the Board issued a Complaint and Notice of

Hearing to Respondent at her address of record.

8. The Board has never received a response from Complainant to the

compliance affidavit or to the Complaint.

CONCLUSIONS OF LAW

1. The copy of the Complaint and Notice of Hearing that the Board mailed to

Respondent at her address of record was reasonable and Respondent is deemed to

have received notice of the hearing. A.R.S. §§ 41-1092.04 and 41-1092.05(D).

2. The Board was created and authorized to regulate and control the

profession of Certified Public Accountancy in Arizona.1 This matter lies within its

jurisdiction.

3. The Board bears the burden of proof to establish cause to discipline Respondent‘s CPS Certificate by a preponderance of the evidence.2 Respondent bears the burden to establish affirmative defenses or factors in mitigation of any penalty by the same evidentiary standard.3 4. “A preponderance of the evidence is such proof as convinces the trier of fact that the contention is more probably true than not.”4 5. Respondent did not appear at the administrative hearing and therefore did not dispute that she did not respond to the September 18, 2018 compliance affidavit from the Board. Therefore, under A.R.S. § 32-741(A)(9)5 and A.A.C. R4-1-455.03(D)6 the Board is authorized to discipline Respondent‘s CPA Certificate. See A.R.S. § 32-701 et seq. 2 See A.R.S. § 41-1092.07(G)(2); A.A.C. R2-19-119(A) and (B)(1); see also Vazanno v. Superior Court, Ariz. 369, 372, 249 P.2d 837 (1952). See A.A.C. R2-19-119(B)(2). MORRIS K. UDALL, ARIZONA LAW OF EVIDENCE § 5 (1960). A.R.S. § 32-741(A)(9) provides that after notice and an opportunity for hearing, the Board may suspend, revoke, or otherwise discipline the holder of any certificate for “[k]nowing violation of any decision, order or rule issued or adopted by the board.” A.A.C. R4-1-455.03(D) requires that “[w]hen requested, a registrant shall file a written response to a communication from the Board within 30 days of the date of the mailing of such communication by certified mail. A written response is deemed filed on the date and time received in the Board office.” RECOMMENDED ORDER

Based on the foregoing, it is recommended that on the effective date of the final

Order in this matter, the Board revoke Respondent‘s CPA Certificate. It is further

recommended that the Board require Respondent to reimburse the Board’s costs of

investigating and proceeding to hearing in this matter under A.R.S. § 32-701(10)(g).

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 from the date of that certification.

Done this day, February 19, 2019

/s/ Kay Abramsohn Administrative Law Judge

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

A.R.S. § 32-741(A)(15) provides that after notice and an opportunity for hearing, the Board may suspend, revoke, or otherwise discipline the holder of any certificate for “[f]ailing to respond or furnish information in a timely manner to the board or its designated agent, if the information is legally requested by the board and is in the registrant’s possession or control.”