ALJDEC decisions subject to certification as final
23A-2023.096-ACY · State Board of Accountancy · 2022-12-28
IN THE OFFICE OF ADMINISTRATIVE HEARINGS
In the Matter of
Certified Public Accountant Firm
Registration No. 2836
Issued to: Joel Johnson CPA LLC,
Respondent.
No. 23A-2023.096-ACY
ADMINISTRATIVE LAW JUDGE DECISION
VIRTUAL HEARING: December 2, 2022
APPEARANCES: The Arizona Board of Accountancy (Board) was represented by Assistant Attorney General Scott Donald; witness Chris Rasmussen. No person appeared to represent the Firm, Joel Johnson CPA LLC, (Respondent or Firm).
ADMINISTRATIVE LAW JUDGE: Kay A. Abramsohn
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FINDINGS OF FACT
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.
The Board previously issued Certified Public Accountancy Firm Registration No. 2836 to Joel Johnson CPA LLC (Respondent or Firm).
Following its June Board meeting, on July 12, 2022, the Board issued a letter offering a new Consent Order with regard to Firm. See Exhibit 1. The Board specified that the offer of the Consent Order would expire on August 11, 2022 and that Firm needed to file a response either accepting or rejecting the offer on or before 30 days from the date of the offer, i.e., on or before August 12, 2022.
The Board sent the letter by certified mail and received back from the postal services the certified mail delivery notice which documented that the mailing was received on July 18, 2022 at the Firm address.
The Board did not receive any response from the Firm.
On October 13, 2022, the Board issued a Complaint and Notice of Hearing to Respondent at the known addresses of record.
CONCLUSIONS OF LAW
The Board was created and authorized to regulate and control the profession of Certified Public Accountancy in Arizona. This matter lies within its jurisdiction, the applicable laws found at A.R.S. § 32-701 et seq.
The Board bears the burden of proof to establish cause to discipline Respondent Firm’s Registration by a preponderance of the evidence. Respondents bear the burden to establish affirmative defenses or factors in mitigation of any penalty by the same evidentiary standard.
“A preponderance of the evidence is such proof as convinces the trier of fact that the contention is more probably true than not.”
The copy of the Complaint and Notice of Hearing that the Board mailed to Respondent at the known addresses 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).
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.
The conduct and circumstances above constitute cause for revocation of Respondent Firm certificate pursuant to A.R.S. § 32-741(A)(9) (“Violation of Board rules”)
through A.R.S. § 32-742 as it relates to A.A.C. R4-1-455.03(D) (“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.”
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RECOMMENDED ORDER
Based on the foregoing, it is recommended that on the effective date of the Board’s 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).
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, December 28, 2022
/s/ Kay Abramsohn
Administrative Law Judge
Transmitted electronically to:
Monica L. Petersen, Executive Director
Arizona State Board of Accountancy
[email redacted]
Scott Donald
Assistant Attorney General
[email redacted]
Joel Johnson CPA LLC
[email redacted]
By Miranda Alvarez
Legal Secretary