ALJDEC decisions subject to certification as final
21A-2021.165-ACY · State Board of Accountancy · 2021-06-24
IN THE OFFICE OF ADMINISTRATIVE HEARINGS
In the Matter of:
Certified Public Accountant
Certificate No. 10216-E
Issued to: LANCE T. MAYBERRY,
Respondent.
No. 21A-2021.165-ACY
ADMINISTRATIVE LAW JUDGE
DECISION
HEARING: June 24, 2021
APPEARANCES: No one appeared for Respondent; Scott Donald, Esq. for Respondent
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 May 5, 2021, the Board issued a Complaint and Notice of Hearing setting this matter for hearing at 9:00 a.m. June 24, 2021 at the Office of Administrative Hearings in Phoenix Arizona.
The issue for hearing is whether good cause exists for the Board to revoke, suspend, or take other disciplinary action against Certificate No. 10216-E issued by the Board to Respondent Lance T. Mayberry.
No one appeared for Respondent at the scheduled hearing time and the matter was convened in his absence at about 9:19 a.m.
The Board presented the testimony of Christopher Rasmussen, its Assistant Director of Regulation and Compliance.
Respondent filed with the Board his renewal application through which he requested retired status.
The Board voted to deny Respondent’s request, to require that Respondent complete his CPE requirements and pay the remaining registration fee, and that if Respondent did not complete the CPE and pay the registration fee within sixty days, to offer him a Consent Order to resolve the matter.
Respondent did not provide the Board with proof showing he had completed the CPE and he did not pay the remaining registration fee.
On February 5, 2021, the Board sent to Respondent at his address of record a certified letter with a proposed Decision and Order (By Consent).
The Board’s letter informed Respondent that he could accept or reject the proposed Consent Order, but in either case he was required to respond within thirty days of the date of the letter. The cover letter further advised Respondent that a failure to file a timely response might be considered a violation of Ariz. Admin. Code section R4-1-455.03(D) and might constitute grounds for disciplinary action against his certificate under Ariz. Rev. Stat. section 32-741(A)(9).
The Board received from the Postal Service the signed certified mail receipt showing it had been delivered to Respondent’s address of record.
Respondent did not file with the Board any response accepting or rejecting the proposed Consent Order.
At the hearing, the Board requested that Respondent’s certificate be revoked and that Respondent be assessed the cost of the Board’s investigation in this matter.
CONCLUSIONS OF LAW
The Board bears the burden of persuasion. Ariz. Rev. Stat. § 41-1092.07(G)(2) and (G)(3).
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).
Respondent failed to respond to the Board’s February 5, 2021 certified letter, which is a violation of Ariz. Admin. Code section R4-1-455.03(D), and is a basis on which the Board may impose discipline against Respondent’s certificate. Ariz. Rev. Stat. § 32-741(A)(9).
Considering the facts and circumstances of this matter, and particularly Respondent’s failure to appear at the hearing, Certificate No 10216-E issued to Respondent Lance T. Mayberry should be revoked and Respondent should be ordered to reimburse the Board for the costs it incurred during the investigation and proceedings in this matter. See Ariz. Rev. Stat. § 32-701(12)(g)(defining disciplinary action).
RECOMMENDED ORDER
IT IS ORDERED that Certificate No. 10216-E issued to Lance T. Mayberry is revoked;
IT IS FURTHER ORDERED that Lance T. Mayberry must reimburse the Board for the costs it incurred during the investigation and proceedings in this matter.
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.
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-137160-45720000Done this day, June 24, 2021.
/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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