ALJDEC - Licensing
24A-2024.087-ACY · State Board of Accountancy · 2024-03-11
IN THE OFFICE OF ADMINISTRATIVE HEARINGS
In the Matter of
Certified Public Accountancy Firm
Registration No. 19715
Issued to JOSEPH MICHAEL SCHNEIDER,
Respondent.
No. 24A-2024.087-ACY
ADMINISTRATIVE LAW JUDGE DECISION
HEARING: February 20, 2024
APPEARANCES: Assistant Attorney General Scott Donald represented the Arizona State Board of Accountancy (Board). Respondent Joseph Michael Schneider did not appear.
ADMINISTRATIVE LAW JUDGE: Velva Moses-Thompson
EXHIBITS ADMITTED INTO EVIDENCE: Respondent’s Exhibits 1 through 3.
_____________________________________________________________________
FINDINGS OF FACT
1. On June 12, 2023, the Board issued a Decision & Order (by Consent) (D&O) for suspension of Respondent’s certificate for noncompliance with continuing professional education requirements.
2. 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.
3. The Board received no timely response.
4. On August 21, 2023, the Board re-issued the mailing including the 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.
5. On August 30, 2023, the certified mailing was returned to Board staff stamped “Return to Sender – Not Deliverable as Addressed – Unable to Forward”.
6. The Board’s staff subsequently reviewed sources, including Respondent’s paper renewal, updated Respondent’s address, and, on October 3, 2023, resent the mailing including the D&O to Respondent at the updated address through certified mailing requesting a response within thirty days of the date of the accompanying cover letter. The August 21, 2023 letter was erroneously mailed to Respondent’s residential address.
7. On October 10, 2023, the Board’s staff received a signed receipt for
delivery of the second certified mailing. 8. The Board’s staff did not receive a timely response to the certified
mailings.
9. On December 29, 2023, the Board issued a Notice of Hearing that provided a hearing would be conducted at 9:30 a.m. on February 20, 2024 to determine, “whether good cause exists to revoke, suspend or take any other disciplinary action against Certified Public Accountant Certificate No. 19715 issued to Joseph Michael Schneider (“Respondent”) by the Arizona State Board of Accountancy (‘Board’).”
10. A hearing was held on February 20, 2024.
11. The Board submitted three exhibits and presented the testimony of
Christopher Rasmussen, its Assistant Director of Regulation and Compliance.
12. Respondent did not request to appear telephonically at the hearing and did not request that the hearing be continued. Respondent did not appear, personally or through an attorney, and did not contact OAH to request that the start of the hearing be further delayed. Consequently, Respondent did not present any evidence to defend his certificate.
CONCLUSIONS OF LAW
The Board has personal and subject matter jurisdiction over Respondent pursuant to Ariz. Rev. Stat section 32-701 et seq. and A.A.C. R4-1-101 et seq.
The Board has the authority to discipline Respondent pursuant to Ariz. Rev. Stat. section 32-742.
Pursuant to Ariz. Rev. Stat. section 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).
4. Under Ariz. Rev. Stat. section 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.
5. A.A.C. R4-1-455.03(D) provides:
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.
7. The Board established by a preponderance of the evidence that
Respondent failed to timely respond to the Board’s letter issued on October 3, 2023, which is a violation of Ariz. Rev. Stat. section 32-741(A)(9), as it relates to A.A.C. R4-1-455.03(D).
8. Because Respondent violated Ariz. Rev. Stat. section 32-741(A)(9), the Board has authority to revoke his registration to practice public accounting.
9. Considering the facts and circumstances of this matter, it is recommended
that the Board revoke Respondent’s Accounting’s certificate No. 19715.
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 Accounting Certificate No. 19715
issued to Joseph Michael Schneider.
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, March 11, 2024.
/s/ Velva Moses-Thompson
Administrative Law Judge
Transmitted by either mail, e-mail, or facsimile to:
Monica L. Petersen, Executive Director
Arizona State Board of Accountancy
Scott Donald
Office of the Attorney General
Assistant Attorney General
Licensing & Enforcement Section
[email redacted]
[email redacted]
Monica L. Petersen
Arizona State Board of Accountancy
[email redacted]
[email redacted]
Joseph Michael Schneider
[email redacted]
By: OAH Staff