ALJDEC - Licensing
26A-2026.071-ACY · State Board of Accountancy · 2026-07-01
IN THE OFFICE OF ADMINISTRATIVE HEARINGS
In the Matter of
Certified Public Accountant Certificate No. 11762 issued to:
DAN A. DI POMAZIO;
and
Certified Public Accounting Firm
Registration No. 3295 issued to:
DAN DI POMAZIO, CPA, PLLC,
Respondents.
No. 26A-2026.072-ACY
No. 26A-2026.071-ACY
ADMINISTRATIVE LAW JUDGE DECISION
HEARING: June 19, 2026
APPEARANCES: Assistant Attorney General Scott Donald appeared on behalf of the State Board of Accountancy (Board). No one appeared on behalf of Respondents.
ADMINISTRATIVE LAW JUDGE: Velva Moses-Thompson
EXHIBITS ADMITTED INTO EVIDENCE: Exhibits 1 and 2 submitted by the State Board of Accountancy.
_____________________________________________________________________
FINDINGS OF FACT
1. On December 22, 2025, the State Board of Accountancy (Board) issued a Notice of Hearing setting the above-entitled matters for hearing at the Office of Administrative Hearings (OAH) on February 6, 2026 at 11:00 a.m.
2. The December 22, 2025 Notice of Hearing provided that the issue set for determination was, “to determine whether good cause exists to revoke, suspend or take any other disciplinary action against Certified Public Accountant Certificate No. 11762 issued to Dan A. Di Pomazio (“Respondent”) and Certified Public Accounting Firm Registration No. 3295 issued to Dan Di Pomazio, CPA, PLLC (“Respondent Firm”) by the Arizona State Board of Accountancy (“Board”).”
3. The hearing was continued to June 19, 2026 at 9:00 a.m.
4. On May 11, 2026, the Office of Administrative Hearings issued a notice of the continued hearing date to the Board and Respondents.
5. A hearing was held on June 19, 2026.
6. At hearing, the Board presented the testimony of Luke Taylor, the Board’s Compliance Specialist.
7. The evidence presented at hearing shows that on September 25, 2025, the Board staff sent Respondents a letter, through certified mailing, to Respondents’ address of record including a consumer complaint in Board Case No. 2026.029. See Exhibits 1 and 2. Through the letter, the Board requested that Respondents provide a response to the allegations of the complaint. Board staff received no response. See id.
8. On September 29, 2025, the certified mailing was delivered to an individual at the address of record provided by the Respondents. See Exhibit 2.
9. Board staff did not receive a response to the certified mailing.
See Exhibit 1 and the testimony of Luke Taylor on the hearing audio record at 15:00 to 20:00 minutes.
10. Respondent Dan A. Di Pomazio did not appear for the hearing. No one appeared for the hearing on behalf of Respondents. Respondents did not request to appear by telephone or video conference. No communication was received by OAH on behalf of Respondents to provide notice of unavailability, to appear via alternative means, or to continue the hearing to a later date. Although the Administrative Law Judge delayed the start time by approximately 15 minutes, no representative for Respondents appeared at the hearing. There is no evidence that Respondents subsequently contacted OAH to provide an explanation for not appearing at the scheduled hearing. Consequently, Respondents presented no evidence in support of its case.
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 32-741.
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.
6. The Board established by a preponderance of the evidence that
Respondents failed to timely respond to the Board’s letter issued on September 25, 2025, 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).
7. Because Respondents violated Ariz. Rev. Stat. section 32-741(A)(9), the Board has authority to revoke Respondent Dan A. Di Pomazio’s certificate to practice public accounting and Respondent Dan Di Pomazio, CPA, PLLC’s registration to practice public accounting.
8. Considering the facts and circumstances of this matter, it is recommended
that the Board revoke Certified Public Accountant Certificate No. 11762 issued to Respondent Dan A. Di Pomazio and Certified Public Accounting Firm Registration
No. 3295 issued to Respondent Dan Di Pomazio, CPA, PLLC.
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 Accountant Certificate No. 11762 issued to Dan A. Di Pomazio and Certified Public Accounting Firm Registration No. 3295 issued
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 1, 2026.
/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
Assistant Attorney General
Office of the Attorney General
Licensing & Enforcement Section
[email redacted]
[email redacted]
Dan A. Di Pomazio
Dan Di Pomazio, CPA, PLLC
[email redacted]
By: OAH Staff