ALJDEC decisions subject to certification as final
22A-2022.040-ACY · State Board of Accountancy · 2022-01-03
IN THE OFFICE OF ADMINISTRATIVE HEARINGS
In the Matter of:
Certified Public Accountant
Certificate No. 9037
Issued to: LAURA L. ENGELBRECHT,
Respondent.
No. 22A-2022.040-ACY
ADMINISTRATIVE LAW JUDGE DECISION
HEARING: December 14, 2021
APPEARANCES: Respondent Laura L. Engelbrecht 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
On or about July 8, 2021, the Arizona State Board of Accountancy (Board) notified Respondent Laura L. Engelbrecht by certified mail, that her Certified Public Accounting (CPA) certificate had been randomly selected for a continuing professional education (CPE) audit. The July 8, 2021 notice provided, in relevant part, as follows:
To facilitate the audit process, a certificate of completion must be submitted for each CPE course, as reported, and be arranged in the same order in which they are listed on the CPE Reporting Form.
. . . .
The requested audit evidence must be in the Board office within 30 days from the date of this letter; that is, by 8/9/2021.
. . . .
Failure to timely respond in writing is a violation of A.A.C. R4-1-455.03(D) and may result in disciplinary action. In addition, A.R.S. § 32-741.02 requires that the Board suspend your certificate, after notice and opportunity for a hearing, if you fail to show proof of CPE requirements.
The Domestic Return Receipt for the mailing reflects that Respondent received the certified mailing.
Respondent did not respond to the Board’s request within 30 days of July 8, 2021.
The Board considered Respondent’s non-response to the July 8, 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 her address of record with the Board.
On or about November 15, 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 two 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.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 timely respond to the Board’s July 8, 2021 CPE audit letter, which is a violation of A.R.S. § 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. 9037 issued to Laura L. Engelbrecht.
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.
-54864001
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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-54864001
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-137160-45720000