ALJDEC - Licensing
24A-2024.157-ACY · State Board of Accountancy · 2024-06-03
IN THE OFFICE OF ADMINISTRATIVE HEARINGS
In the Matter of:
Certified Public Accountant
Certification No. 7348
Issued to:
FORREST BRIAN ARTZ,
Respondent.
No. 24A-2024.157-ACY
ADMINISTRATIVE LAW JUDGE DECISION
HEARING: May 22, 2024
APPEARANCES: Assistant Attorney General Scott Donald represented the Arizona State Board of Accountancy. Kijler Marble, Compliance Specialist, appeared as a witness. Christopher Rasmussen, Assistant Director of Regulation and Compliance, was also present. Respondent Forrest Brian Artz did not appear.
ADMINISTRATIVE LAW JUDGE: Sondra J. Vanella
EXHIBITS ADMITTED INTO EVIDENCE: The Arizona State Board of Accountancy’s Exhibits 1-3.
FINDINGS OF FACT
Forrest Brian Artz (“Respondent”) is the holder of Certified Public Accountant Certificate No. 7348 issued by the Arizona State Board of Accountancy (“Board”).
On or about September 11, 2023, Board staff sent Respondent a letter with an enclosed Consent Agreement for resolution for his failure to comply with continuing professional education (“CPE”) requirements. This mailing was sent by regular mail to Respondent’s address of record and requested a response within thirty (30) days of the date of the cover letter.
Board staff did not receive a response from Respondent.
On or about November 21, 2023, Board staff resent the letter with the Consent Agreement to Respondent via certified mail to Respondent’s address of record, requesting a response within thirty (30) days of the date of the accompanying cover letter.
The United States Postal Service (“USPS”) failed to provide proof of delivery for this mailing.
On January 4, 2024, Board staff resent the letter with enclosed Consent Agreement to Respondent through regular and certified mail, as well as email, to Respondent’s addresses of record, requesting a response within thirty (30) days of the date of the accompanying cover letter. The letter states the following in pertinent part:
Please note that the Arizona State Board of Accountancy (Board) sent you a copy of this letter via regular mail and we did not receive a response. We are now sending a copy of it to you via certified mail and a response is required by the deadline stated below.
At its August 28, 2023 meeting, the Board reviewed your file and voted to offer you the enclosed Decision and Order (By Consent) (Consent Order). Please review it carefully. You may choose to have an attorney review the document as well.
This offer will expire if not accepted on or before February 5, 2024. A written response accepting or rejecting this offer is required and you are hereby requested to respond within thirty (30) days from the date of this letter. Please be advised that your failure to timely respond and/or submit a written response may be considered a violation of A.A.C. R4-1-455.03(D), and/or grounds for disciplinary action against a certificate and/or registration pursuant to A.R.S. § 32-741(A)(9).
If you choose to accept this offer, please sign and return the Consent Order to the Board within 30 days from the date of this letter.
On or about February 26, 2024, Board staff received a signed receipt for the January 4, 2024, certified mailing indicating delivery on February 22, 2024.
The USPS tracking information for the certified mailing shows that the mailing was delivered in Goodyear, Arizona, after having re-routed the mailing due to a change in address that the United States Post Office has for Respondent. However, Respondent did not update his address with the Board.
Board staff did not receive a timely response to the certified mailing.
On or about April 9, 2024, the Board issued a Complaint and Notice of Hearing alleging that Respondent violated Board rules and advising the parties of the date, time, and location for the evidentiary hearing in this matter before the Office of Administrative Hearings, an independent State agency. The Complaint and Notice of Hearing was sent to Respondent at his address of record with the Board.
On or about May 6, 2024, an Order was issued 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 May 22, 2024.
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 Kijler Marble, Compliance Specialist, and submitted three exhibits. Mr. Marble’s testimony was consistent 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. § 32-742.
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.
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 January 4, 2024 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 authority to revoke his 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. 7348 issued to Forrest Brian Artz.
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, June 3, 2024.
/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
Forrest Brian Artz
[email redacted]
Scott Donald
Office of the Attorney General
[email redacted]
[email redacted]
By: OAH Staff