ALJDEC decisions subject to certification as final

20A-2020.117-ACY · State Board of Accountancy · 2020-10-05

IN THE OFFICE OF ADMINISTRATIVE HEARINGS

In the Matter of:

Certified Public Accountant

Certificate No. 17761

Issued to: CYNTHIA DAUGHHETEE,

Respondent.

No. 20A-2020.117-ACY

ADMINISTRATIVE LAW JUDGE DECISION

HEARING: September 14, 2020

APPEARANCES: Respondent Cynthia Daughhetee did not appear. Assistant Attorney General Scott Donald appeared on behalf of the Arizona State Board of Accountancy (Board).

ADMINISTRATIVE LAW JUDGE: Velva Moses-Thompson

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FINDINGS OF FACT

1. The Board received a complaint against Respondent Cynthia Daughhetee. See Exhibit 1.

2. On January 29, 2020, the Board notified Ms. Daughhetee of the complaint by regular and certified mail. See Exhibit 1. The January 29, 2020 notice provided, in relevant part, as follows:

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Please review the enclosed complaint packet. You are hereby required to respond, by submitting your written response to the allegations of the complaint, within thirty (30) days from the date of this letter. Please be advised that your failure to timely respond and/or submit a written response may be considered a violation of A.A.C. R4-1-455.03(D), and/or grounds for disciplinary action against your certificate and registration pursuant to A.R.S. § 32-741(A)(9). The Board requests that you include any attempts you have made to rectify this matter and any documentation you wish to be considered.

3. On or about February 4, 2020, the Board received the certified mailing stamped “return to sender”, “attempted”, “not known”, and “unable to forward”.

4. On or about February 10, 2020, the Board received the regular mailing stamped “return to sender”, “not deliverable as addressed”, and “unable to forward”.

5. Ms. Daughhetee failed to timely respond to the Board’s January 29, 2020 letter.

6. A hearing was held on September 14, 2020.

7. The commencement of the scheduled hearing was delayed approximately 10 minutes to allow for the late arrival of Ms. Daughhetee or an attorney authorized to represent Ms. Daughhetee. After the delay, the Administrative Law Judge conducted the hearing.

8. At hearing, the Board presented the testimony of Christopher Rasmussen,

Assistant Director of Compliance Issues for the Board, and submitted exhibits 1 and 2.

CONCLUSIONS OF LAW

The Board has personal and subject matter jurisdiction over Respondent pursuant to Ariz. Rev. Stat section 32-701 et seq. and A.A.C. R4-1-101 et seq.

The Board has the authority to discipline Respondent pursuant to Ariz. Rev. Stat. section 32-742.

Pursuant to Ariz. Rev. Stat. section 41-1092.07(G)(2), the Board has the burden of proof in this matter. The standard of proof is by a preponderance of the evidence. A.A.C. R2-19-119(A).

4. Under Ariz. Rev. Stat. section 32-741(A)(9), the board may revoke or suspend any certificate granted under this chapter and may take disciplinary action concerning the holder of any certificate for violating a rule issued or adopted by the Board, after notice and an opportunity for a hearing.

5. A.A.C. R4-1-455.03(D) provides:

Communications: When 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. The Board shall record the date and time either by electronic date stamp in Arizona time or on physical receipt in the Board’s office. The Board shall not accept a postmark as evidence of timely filing.

6. Ariz. Rev. Stat. section 32-742(A) provides:

After notice and an opportunity for a hearing, the board shall revoke a firm's registration to practice public accounting if at any time it does not have all the qualifications prescribed by this chapter.

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7. The Board established by a preponderance of the evidence that

Ms. Daughhetee failed to timely respond to the Board’s letter issued on January 29, 2020, which is a violation of Ariz. Rev. Stat. section 32-741(A)(9), as it relates to A.A.C. R4-1-455.03(D).

8. Because Ms. Daughhetee violated Ariz. Rev. Stat. section 32-741(A)(9), the Board has authority to revoke her registration to practice public accounting.

9. Considering the facts and circumstances of this matter, it is recommended

that the Board revoke Ms. Daughhetee’s Accounting’s certificate No. 17761.

RECOMMENDED ORDER

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

Board’s final order, the Board revoke Certified Public Accounting Certificate No. 17761

issued to Cynthia Daughhetee.

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, October 5, 2020.

/s/ Velva Moses-Thompson

Administrative Law Judge

Transmitted electronically to:

Monica L. Petersen, Executive Director

Arizona State Board of Accountancy