ALJDEC - Licensing
23A-2023.211-ACY · State Board of Accountancy · 2023-07-14
IN THE OFFICE OF ADMINISTRATIVE HEARINGS
In the Matter of:
Certified Public Accountant
Certificate No. 11387
Issued to: MICHELE L. SAPERO
Respondent.
No. 23A-2023.211-ACY
ADMINISTRATIVE LAW JUDGE DECISION
HEARING: July 12, 2023
APPEARANCES: Assistant Attorney General Scott Donald represented the Arizona State Board of Accountancy. Respondent Michele L. Sapero failed to appear. Christopher Rasmussen appeared as a witness.
ADMINISTRATIVE LAW JUDGE: Sondra J. Vanella
FINDINGS OF FACT
Michele L. Sapero (“Respondent”) is the holder of Certified Public Accountant Certificate No. 11387 issued by the Arizona State Board of Accountancy (“Board”).
On November 3, 2022, Board staff sent Respondent a notice through first-class US Mail to her address of record notifying her that she had been randomly selected for an audit of continuing education hours reported on her registration renewal. This notice requested a response within thirty (30) days of the date of the mailing, and specifically advised that the response was due by December 5, 2022.
Board staff did not receive any response to the November 3, 2022, mailing.
On December 21, 2022, Board staff sent Respondent a second notice through certified mailing to her address of record notifying her that she had been randomly selected for an audit of continuing education hours reported on her registration renewal. This notice requested a response within thirty (30) days of the date of the mailing, and specifically advised that the response was due by January 20, 2023.
On January 18, 2023, Board staff received a signed green card indicating delivery of the certified mailing was accomplished on January 13, 2023.
Board staff also subsequently confirmed delivery of the certified mail on January 13, 3023, through review of USPS tracking.
Board staff did not receive any response to the December 21, 2022 mailing.
The Board considered Respondent’s non-response to the December 21, 2022 notice and voted to proceed to an administrative hearing.
On or about April 17, 2023, 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 State agency. The Complaint and Notice of Hearing was sent to Respondent at her address of record with the Board.
The hearing was thereafter continued in order to afford the parties an opportunity to resolve the matter.
On or about June 28, 2023, the Board requested that the matter be reset for hearing.
On or about July 3, 2023, the Administrative Law Judge issued an Order notifying the parties of the continued hearing date and time, and that the hearing would be conducted through Google Meet. The Order provided the information necessary to connect to the hearing. The Order was sent to Respondent at her email address of record with the Board
A hearing was held via Google Meet on July 12, 2023, at 2:00 p.m.
The commencement of the scheduled hearing was delayed approximately ten (10) 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. Mr. Rasmussen testified consistently with the above-delineated Findings of Fact.
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. § 32-741.
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 respond to the December 21, 2022 notice as requested, 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 the 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. 11387 issued to Michele L. Sapero.
Pursuant to A.R.S. § 41-1092.08(I), the licensee may accept the Administrative Law Judge Decision by advising the Office of Administrative Hearings in writing not more than ten (10) days after receiving the decision. If the licensee accepts the Administrative Law Judge Decision, the decision shall be certified as the final decision by the Office of Administrative Hearings.
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 forty (40) days from the date of that certification.
Done this day, July 14, 2023.
/s/ Sondra J. Vanella
Administrative Law Judge
Transmitted by either mail, e-mail, or facsimile to:
Monica L. Petersen, Executive Director
Arizona State Board of Accountancy
[email redacted]
Scott Donald
Assistant Attorney General
Office of the Attorney General
[email redacted]
[email redacted]
Michele L. Sapero
[email redacted]
By: OAH Staff