ALJDEC - Licensing
26A-2026.070-ACY · State Board of Accountancy · 2026-02-20
IN THE OFFICE OF ADMINISTRATIVE HEARINGS
In the Matter of
Certified Public Accounting Firm Registration No. 6594 Issued to:
JLS ACCOUNTING SOLUTIONS, LLC,
Respondent.
No. 26A-2026.070-ACY
ADMINISTRATIVE LAW JUDGE DECISION
HEARING: February 6, 2026.
APPEARANCES: Respondent failed to appear. Assistant Attorney General Scott Donald appeared for the Board.
ADMINISTRATIVE LAW JUDGE: Samuel Fox
EXHIBITS ADMITTED INTO EVIDENCE: Board Exhibits 1–3.
_____________________________________________________________________
FINDINGS OF FACT
The Arizona Board of Accountancy (Board) issued a Complaint and Notice of Hearing, dated December 22, 2025, setting a hearing in the above-entitled matter. The Board sent the Notice of Hearing to the physical address associated with JLS Accounting Solutions, LLC, (Respondent). The Arizona Office of Administrative Hearings notified the parties that the hearing would be conducted virtually, sending the notices to their email addresses of record.
Respondent failed to appear, and as of this Decision, Respondent has not contacted the Arizona Office of Administrative Hearings.
On September 30, 2025, Board staff sent a letter through certified mailing to the address of record including a Decision and Order (by Consent) for resolution of Board Case No. 2025.194. The letter requested a response within 30 days of the date of the cover letter.
On October 29, 2025, Board staff received the returned mailing stamped “return to sender”, “not deliverable as addressed”, and “unable to forward.” Board staff then sent an email to the email address of record for Respondent regarding the undeliverable mail.
Board staff did not receive a response to the certified mailing or email.
The Board’s witness, Christopher Rasmussen, testified in support of the violation and revocation. He testified that Registered Certified Public Accounting Firms must maintain up-to-date location information with the Board. He testified that the Board must be able to communicate with regulated entities and individuals in order to regulate them; if a party cannot be contacted, they cannot be regulated.
CONCLUSIONS OF LAW
The Board had jurisdiction over this matter.
The matter was properly brought before the Office of Administrative Hearings pursuant to A.R.S. § 41-1092 et seq.
Respondent was deemed to have received notice.
Pursuant to A.R.S. § 41-1092.07(G)(2), at “a hearing on an agency action to suspend [or] revoke . . . a license or permit, the agency has the burden of persuasion.” The burden of persuasion is by a preponderance of the evidence. “A preponderance of the evidence is such proof as convinces the trier of fact that the contention is more probably true than not.”
The Board’s evidence was uncontradicted.
After notice and an opportunity for a hearing, the board may revoke or suspend any certificate granted under this chapter and may take disciplinary action concerning the holder of any certificate for any of the following causes: . . . 9. Violation of any decision, order or rule issued or adopted by the board.
Registered Certified Public Accounting Firms are required to satisfy and maintain specific responsibilities and practices, including communicating with the Board. Upon request, registrants must “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.”
Registered Certified Public Accounting Firms are required to “notify the Board of the new address by filling out the change of address form” within 30 days of changing their email or mailing address.
The preponderance of the evidence established that Respondent failed to communicate with the Board within 30 days of the date of a certified mailing that required a return communication.
Because Respondent cannot be contacted by the Board, they cannot be regulated. Accordingly, it is appropriate to revoke their registration.
RECOMMENDED ORDER
IT IS RECOMMENDED that Respondent’s Certified Public Accounting Firm Registration, No. 6594, be revoked.
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, February 20, 2026.
/s/ Samuel Fox
Administrative Law Judge
Transmitted by either mail, e-mail, or facsimile to:
Monica L. Petersen, Executive Director
Arizona State Board of Accountancy
Managing Partner
JLS Accounting Solutions, LLC
[email redacted]
Scott Donald
Office of the Attorney General
Assistant Attorney General
[email redacted]
[email redacted]
By: OAH Staff