ALJDEC - Licensing

26A-2026.073-ACY · State Board of Accountancy · 2026-02-24

IN THE OFFICE OF ADMINISTRATIVE HEARINGS

In the Matter of:

Certified Public Accountant Certificate No. 20074 issued to:

GUANGRONG LU,

Respondent.

No. 26A-2026.073-ACY

ADMINISTRATIVE LAW JUDGE DECISION

HEARING: February 9, 2026

APPEARANCES: Assistant Attorney General Scott A. Donald appeared on behalf of the Arizona State Board of Accountancy.

ADMINISTRATIVE LAW JUDGE: Adam D. Stone

EXHIBITS ADMITTED INTO EVIDENCE:

_____________________________________________________________________

FINDINGS OF FACT

The above-captioned matter was set to convene for hearing at 1:00 p.m. on February 9, 2026, at the Office of Administrative Hearings in Phoenix, Arizona.

Respondent appeared by 1:15 p.m. after receiving valid notice of the complainant.

Respondent also failed to provide a Written Answer as required in the Complainant and Notice of Hearing, issued by the Arizona State Board of Accountancy (“Board”).

Based upon this failure, counsel for the Board made a motion for default.

CONCLUSIONS OF LAW

The burden of proof at an administrative hearing falls to the party asserting a claim, right or entitlement and the standard of proof on all issues in this matter is by a preponderance of the evidence. See A.A.C. R2-19-119.

Because Respondent failed to appear and file an Answer as required in the Complainant a default is appropriate.

ORDER

IT IS RECOMMENDED that Respondent’s license shall 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 24, 2026.

/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

Scott Donald

Arizona State Board of Accountancy

[email redacted]

Guangrong Lu

[email redacted]

By: OAH Staff