ALJDEC decisions subject to certification as final

22A-2021.218-ACY · State Board of Accountancy · 2022-01-03

IN THE OFFICE OF ADMINISTRATIVE HEARINGS

In the Matter of:

Certified Public Accountant

Certificate No. 13045

Issued to: MARK WOHR,

Respondent.

No. 22A-2021.218-ACY

ADMINISTRATIVE LAW JUDGE DECISION

HEARING: December 14, 2021

APPEARANCES: Respondent Mark Wohr did not appear. The Arizona State Board of Accountancy was represented by Assistant Attorney General Scott Donald.

ADMINISTRATIVE LAW JUDGE: Tammy L. Eigenheer

_____________________________________________________________________

FINDINGS OF FACT

Respondent Mark Wohr was the holder of Certified Public Accountant Certificate No. 13045 issued by the Arizona State Board of Accountancy (Board).

On or about February 20, 2021, Respondent submitted to Board staff a registration renewal form requesting “inactive” status for the 2021-2023 renewal period. As Respondent requested “inactive” status, he did not provide evidence of completion of the Continuing Professional Education (CPE) required for registration renewal.

On or about March 22, 2021, the Board reviewed the request and voted to deny Respondent’s request for “inactive” status.

On or about March 23, 2021, the Board notified Respondent that his request for “inactive” status had been denied, but the Board had granted an extension of the time to pay the difference between the fee for registration renewal and the reduced fee for a request of “inactive” status and to complete the CPE requirements. Respondent was to submit the payment and evidence of the CPE completion by May 22, 2021.

The March 23, 2021 notice provided, in relevant part, as follows:

Failure to complete the specified registration requirements by the due date noted above may result in additional disciplinary action pursuant to A.R.S. § 32-741.

Respondent failed to submit payment and evidence that the CPE was completed as ordered.

On or about June 4, 2021, the Board notified Respondent by certified mail, that at the time the Board voted to deny his request for “inactive” status, the Board also determined that if the additional payment and evidence that the CPE was completed was not completed by the deadline that the Board would offer him a Decision and Order (By Consent) (Consent Order). The Consent Order was enclosed with the June 4, 2021 notice, which provided, in relevant part, as follows:

This offer will expire if not accepted on or before July 6, 2021. A written response accepting or rejecting this offer is required and you are hereby requested to respond 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 a certificate and/or registration pursuant to A.R.S. § 32-741(A)(9).

The Domestic Return Receipt for the mailing reflected that the mailing was unable to be forwarded and was unclaimed.

Respondent did not provide the certificates of completion, nor respond to the Board’s request within 30 days of June 4, 2021.

The Board considered Respondent’s non-response to the June 9, 2021 notice and voted to proceed to an administrative hearing.

On or about November 9, 2021, the Board issued a Complaint and Notice of Hearing alleging that Respondent violated Board rules and advising the parties of the time, date, and location of an evidentiary hearing in the matter before the Office of Administrative Hearings, an independent agency. The Complaint and Notice of Hearing was sent to Respondent at his address of record with the Board.

On or about November 16, 2021, the Administrative Law Judge issued an Order notifying the parties that the hearing would be conducted through Google Meet and providing the information necessary to connect to the hearing.

A hearing was held via Google Meet on December 14, 2021.

The commencement of the scheduled hearing was delayed approximately 15 minutes to allow for the late arrival of Respondent or an attorney authorized to represent Respondent. After the delay, the Administrative Law Judge conducted the hearing in Respondent’s absence.

At hearing, the Board presented the testimony of Christopher Rasmussen, Assistant Director of Regulation and Compliance, and submitted three exhibits.

CONCLUSIONS OF LAW

The Board has personal and subject matter jurisdiction over Respondent pursuant to A.R.S. § 32-701 et seq. and A.A.C. R4-1-101 et seq.

The Board has the authority to discipline Respondent pursuant to A.R.S. § 32-742.

Pursuant to A.R.S. § 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).

Under A.R.S. § 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.

A.R.S. § 32-730 provides, in pertinent part, as follows:

A. . . . [T]he board shall require every certified public accountant and firm to register once every two years with the board and pay a registration fee pursuant to section 32-729.

. . . .

C. At the time of registration, every certified public accountant, as a prerequisite to biennial registration, shall submit to the board satisfactory proof in a manner prescribed by the board that the registrant has completed the continuing professional education requirements established by the board. The board may grant a full or partial exemption from continuing professional education requirements or an extension of time to complete the continuing professional education requirements for registrants on a demonstration of good cause.

A.A.C. R4-1-453(C) provides, in pertinent part, as follows:

Hour Requirement. As a prerequisite to registration pursuant to A.R.S. § 32-730(C) . . . , a registrant shall complete the CPE requirements during the two-year period immediately before registration or application respectively as specified under subsections (C)(1) through (5).

A.A.C. R4-1-455.03(D) provides, in pertinent part, as follows:

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.

The Board established by a preponderance of the evidence that Respondent failed to complete the required CPE, which is a violation of Ariz. Rev. Stat. § 32-741(A)(9), as it relates to A.R.S. § 32-730(A) and (C), and A.A.C. R4-1-453(C).

The Board established by a preponderance of the evidence that Respondent failed to respond to the June 20, 2021 notice as requested, which is a violation of Ariz. Rev. Stat. § 32-741(A)(9), as it relates to A.A.C. R4-1-455.03(D).

Because Respondent violated A.R.S. § 32-741(A)(9), the Board has authority to revoke her registration to practice public accounting.

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 Account Certificate No. 13045 issued to Mark Wohr.

It is further recommended that Respondent 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 from the date of that certification.

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-137160-45720000Done this day, January 3, 2022.

/s/ Tammy L. Eigenheer

Administrative Law Judge

Transmitted electronically to:

Monica L. Petersen, Executive Director

Arizona State Board of Accountancy

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-137160-45720000