ALJDEC decisions subject to certification as final

19F-2019.094-ACY · State Board of Accountancy · 2019-02-19

IN THE OFFICE OF ADMINISTRATIVE HEARINGS

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 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. 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

----------------------- [1] 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, 74 Ariz. 369, 372, 249 P.2d 837 (1952). [3] See A.A.C. R2-19-119(B)(2). [4] Morris K. Udall, Arizona Law of Evidence § 5 (1960). [5] 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.” [6] 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.” 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.”

-----------------------

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