ALJDEC - Licensing
24A-2024.041-ACY · State Board of Accountancy · 2023-11-21
IN THE OFFICE OF ADMINISTRATIVE HEARINGS
In the Matter of:
Certified Public Accountant
Certificate No. 16047
Issued to: JEFF S. HAIR,
Respondent.
No. 24A-2024.041-ACY
ADMINISTRATIVE LAW JUDGE DECISION
HEARING: November 8, 2023
APPEARANCES: Respondent Jeff S. Hair did not appear. The Arizona State Board of Accountancy was represented by Assistant Attorney General Scott Donald.
ADMINISTRATIVE LAW JUDGE: Adam D. Stone
_____________________________________________________________________
FINDINGS OF FACT
Respondent Jeff S. Hair was the holder of Certified Public Accountant Certificate No. 16047 issued by the Arizona State Board of Accountancy (Board).
On May 25, 2023, Board staff sent Respondent a Decision and Order (by Consent) (“D&O”) for potential resolution of Respondent’s failure to provide the complete payment due for renewal of a certificate on “active” status and evidence of completion of the required continuing professional education courses. This mailing was sent by regular mail to the address of record and requested a response within 30 days of the date of the cover letter. Board staff received no response.
On July 5, 2023, Board staff sent the offered D&O to Respondent through certified mailing to the address of record requesting a response within thirty days of the date of the accompanying cover letter.
On August 2, 2023, Board staff received the returned certified mailing marked “Return to Sender”, “Not Deliverable as Addressed”, and “Unable to Forward”.
Board staff did not receive a timely response to the certified mailing.
On or about September 21, 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 agency. The Complaint and Notice of Hearing was sent to Respondent at his address of record with the Board.
On or about September 29, 2023, 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 November 8, 2023.
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. § 32-741.
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 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. A written response is deemed filed on the date and time received in the Board office. The Board shall record the date and time either by electronic date stamp in Arizona time or on physical receipt in the Board’s office. The Board shall not accept a postmark as evidence of timely filing.
The Board established by a preponderance of the evidence that Respondent failed to respond to both the May 25, 2023 and July 5, 2023 Board correspondence constituting 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 Respondent’s 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. 16047 issued to Jeff S. Hair.
It is further recommended that Respondent reimburse the Board for the costs it incurred during the investigation and proceedings in this matter.
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, November 21, 2023.
/s/ Adam D. Stone
Administrative Law Judge
Transmitted by either mail, e-mail, or facsimile to:
Monica L. Petersen, Executive Director
Arizona State Board of Accountancy
Jeff S. Hair
4114 N. 28th Street
#3015
Phoenix, AZ 85016
Scott Donald
[email redacted]
[email redacted]
By: OAH Staff