12-0100-16928-2
STATE OF
OFFICE OF ADMINISTRATIVE
HEARINGS
FOR THE BOARD OF ACCOUNTANCY
|
In the Matter of Joseph G. Komro, Jr. Certificate to Practice No. 21670 |
FINDINGS OF FACT, CONCLUSIONS, AND RECOMMENDATION |
The above-entitled matter came on for a prehearing conference before
Administrative Law Judge Steve M. Mihalchick on December 13, 2005, at the
Office of Administrative Hearings in
This Report is a recommendation, not a final decision. The Board
will make the final decision after a review of the record. The Board may
adopt, reject or modify the Findings of Fact, Conclusions, and Recommendations
contained herein. Pursuant to Minn. Stat. § 14.61, the final
decision of the Board shall not be made until this Report has been made
available to the parties to the proceeding for at least ten days. An
opportunity must be afforded to each party adversely affected by this Report to
file exceptions and present argument to the Board. Parties should contact
Doreen Frost, Executive Secretary, Board of Accountancy,
If the Board fails to issue a final decision within 90
days of the close of the record, this report will constitute the final agency
decision under Minn. Stat. § 14.62, subd. 2a.
The record closes upon the filing of exceptions to the report and the
presentation of argument to the Board, or upon the expiration of the deadline
for doing so. The Board must notify the
parties and the Administrative Law Judge of the date on which the record
closes.
Under Minn. Stat. § 14.62, subd. 1, the agency is
required to serve its final decision upon each party and the Administrative Law
Judge by first class mail or as otherwise provided by law.
STATEMENT OF ISSUES
The
issues in this contested case proceeding are whether or not Respondent failed
to report completion of 120 of mandatory Continuing Professional Education
credits to the Board for the years ending June 30, 2002, 2003 and 2004 in
violation of Minn. Stat. § 326A.04, subd. 4 (2005) and
Based upon all of the files and proceedings herein, the Administrative
Law Judge makes the following:
FINDINGS OF FACT
1. The Board of Accountancy issued the Respondent, Joseph
G. Komro, Jr., a CPA certificate on January 1, 1980.
2.
The Notice of and Order for Prehearing
Conference and Hearing in this matter was served upon the Respondent by
certified and first class mail on November 1, 2005, at 651 Mackubin Street
N., St. Paul, MN 55103, Respondent’s last known address. Respondent signed a receipt of the mailing
and the receipt was returned to the Attorney General’s office.
3.
The Notice of and Order for Prehearing
Conference and Hearing mailed to the Respondent included the following notice:
The
Respondent’s failure to appear at the prehearing conference or the hearing may
result in a finding that the respondent is in default, that the Board’s
allegations or issues contained in this Notice and Order may be accepted as
true and its proposed action may be upheld.
4. The Respondent did
not file any Notice of Appearance with the Administrative Law Judge or make any
prehearing request for a continuance or any other relief. The Respondent
did not appear at the prehearing conference scheduled for April 22, 2004, or
have an appearance made on his behalf.
5. Respondent has failed to
report completion of 120 hours of mandatory Continuing Professional Education
credits to the Board during the years ending June 30, 2002, 2003
and 2004 in violation of Minn. Stat. § 326A.04, subd. 4 (2005) and
6. Because the Respondent
failed to appear at the prehearing conference in this matter, he is in
default. Pursuant to Minn. R. 1400.6000, the allegations contained in the
Notice of and Order for Prehearing Conference and Hearing are hereby taken as
true and incorporated into these Findings of Fact.
Based upon the foregoing Findings of Fact, the Administrative Law Judge makes
the following:
CONCLUSIONS
1. The Board and the Administrative Law Judge have
jurisdiction in this matter pursuant to Minn. Stat. §§ 14.50, 214.10, and
326A.08 (2005).
2.
The Board has given proper notice of the
hearing in this matter and has fulfilled all relevant substantive and
procedural requirements of law or rule.
3.
The conduct described in the Notice of
and Order for Prehearing Conference and Hearing constitutes a violation of
Minn. Stat. § 326A.04 (2005), and
Based upon the foregoing Conclusions, the Administrative Law Judge makes the
following:
IT IS HEREBY RECOMMENDED: that disciplinary action be taken
against the CPA certificate of Joseph G. Komro, Jr.
Dated this 4th day of January, 2006
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s/Steve M. Mihalchick |
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STEVE M. MIHALCHICK |
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Administrative Law Judge |
Reported: Default
NOTICE
Pursuant to Minn. Stat. § 14.62, subd. 1, the agency is required to
serve its final decision upon each party and the Administrative Law Judge by
first class mail.