FINACT19F-2019.212-ACY.pdf

19F-2019.212-ACY · State Board of Accountancy · 2019-09-24

BEFORE THE ARIZONA STATE BOARD OF ACCOUNTANCY In the Matter of OAH Docket No. 19F-2019.212-ACY

Certified Public Accounting Firm ASBA File No. 2019.212 Registration No. 2808-L Issued to: ALAN L. WILSON, CPA, DECISION AND ORDER PLLC, Respondent Firm. On September 23, 2019, this matter came before the Arizona State Board of Accountancy (“Board”) for consideration of Administrative Law Judge (“ALJ”) Kay A. Abramsohn’s proposed Findings of Fact, Conclusions of Law and Recommended Order (“ALJ’s Decision”). 1 Neither a representative of Alan L. Wilson, CPA, PLLC (“Respondent Firm”) nor an attorney on its behalf appeared. Assistant Attorney General Scott Donald appeared on behalf of the State. The Board received independent legal advice from Assistant Attorney General Michael Raine. 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 Firm Certified Public Accounting Firm Registration No. 2808-L be REVOKED. IT IS FURTHER ORDERED that Respondent Firm shall be required to reimburse the Board $61.10 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 Firm is hereby notified that it has 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 Firm. Respondent Firm 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 24th day of September, 2019.

ARIZONA STATE BOARD OF ACCOUNTANCY By: ___________________________________

William C. Heimerdinger, CPA, Board President

Original of the foregoing Decision and Order (and attachment) filed this 24 day of September, 2019 with: th

Monica L. Petersen Executive Director Arizona State Board of Accountancy 100 N. 15 Avenue, Suite 165 th

Phoenix, AZ 85007 Copy of the foregoing Decision and Order (and attachment) e-filed this 24 day of September, 2019 with: th

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] 0349 this 24th day of September, 2019, to: Managing Partner Alan L. Wilson, CPA, PLLC 1095 E. Indian School Rd., Ste. 100 Phoenix, AZ 85014 Copy of the foregoing Decision and Order (and attachment) emailed this 24th day of September, 2019 to: Scott Donald Assistant Attorney General [email redacted] Michael Raine Assistant Attorney General Independent Advisor [email redacted] By: ___________________________________ IN THE OFFICE OF ADMINISTRATIVE HEARINGS

In the Matter of No. 19F-2019.212-ACY

Certified Public Accountant Firm ADMINISTRATIVE LAW JUDGE Registration No. 2808-L DECISION Issued to: ALAN L. WILSON, CPA, PLLC,

Respondent Firm.

HEARING: August 15, 2019 APPEARANCES: Respondent Alan L. Wilson did not appear. The Arizona Board of Accountancy (Board) was represented by Assistant Attorney General Scott Donald; witness Chris Rasmussen.

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 Accountant professionals (CPA) in the State of Arizona. 2. The Board issued Certified Public Accounting Certifcate No. 4749-E to Alan L. Wilson (Respondent). 3. The Board issued Accounting Firm Registration No. 2808-L to Respondent Alan L. Wilson, CPA, PLLC (Respondent Firm). Respondent Firm’s registration was last renewed on March 29, 2018. See Exhibit 1. Respondent Firm has only one member, Respondent. 4. On February 1, 2019, Respondent’s CPA Certificate No. 4749-E was suspended for non-registration. 5. On May 1, 2019, the Board issued an Expiration Order to Respondent based on his failure to have completed the registration requirements. See Exhibit 2. 6. On July 12, 2019, the Board issued a Complaint and Notice of Hearing to Respondent at the address of record. Office of Administrative Hearings 1740 West Adams Street, Lower Level Phoenix, Arizona 85007 (602) 542-9826 CONCLUSIONS OF LAW

1. 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, the applicable laws found at A.R.S. § 32-701 et seq.

2. The Board bears the burden of proof to establish cause to discipline

Respondent‘s CPS Certificate and Respondent Firm’s Registration by a preponderance

of the evidence.2 Respondents bear the burden to establish affirmative defenses or

factors in mitigation of any penalty by the same evidentiary standard.3

3. “A preponderance of the evidence is such proof as convinces the trier of

fact that the contention is more probably true than not.”4

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

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

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

5. A CPA firm must have ownership in good standing with its licensure requirements. With the suspension Respondent’s CPA license, the Respondent Firm no longer met the statutory requirements to have a simple majority of ownership of licensees in good standing. See A.R.S. § 32-731(A)(1)(a). 6. Respondent did not appear at the administrative hearing and therefore presented no evidence to dispute the facts known to the Board. Therefore, under A.R.S. § 32-731(A)(1)(a), the Board is authorized to discipline Respondent Firm’s Registration. 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 Firm’s Registration. It is further recommended that the Board require Respondent to reimburse the Board’s costs of this matter and proceeding to hearing, under A.R.S. § 32-701(10)(g).

See A.R.S. § 32-701 et seq. 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). See A.A.C. R2-19-119(B)(2). 4 MORRIS K. UDALL, ARIZONA LAW OF EVIDENCE § 5 (1960). 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, September 4, 2019

/s/ Kay Abramsohn Administrative Law Judge

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