11-0100-16343-2
STATE OF MINNESOTA
OFFICE OF ADMINISTRATIVE HEARINGS
FOR THE BOARD OF ACCOUNTANCY
|
In the Matter of Linda Sue Roxbury Certificate to Practice No. 10748
|
FINDINGS OF FACT, CONCLUSIONS OF LAW, AND RECOMMENDATION |
The above-entitled matter came on for a prehearing conference before Administrative Law Judge Barbara L. Neilson at 2:30 p.m. on January 20, 2005, at the Office of Administrative Hearings in Minneapolis, Minnesota. Gregory P. Huwe, Assistant Attorney General, 445 Minnesota Street, Suite 1800, St. Paul, Minnesota 55101-2134, appeared on behalf of the Board of Accountancy (“the Board”). There was no appearance by or on behalf of the Respondent, Linda Sue Roxbury, 10773 Boundary Creek Terrace, Maple Grove, Minnesota 55369-2619. The record in this matter closed at the conclusion of the prehearing conference on January 20, 2005.
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 Minnesota Statutes § 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 Dennis J. Poppenhagen, Executive Secretary, Board of Accountancy, Suite 125, 85 East Seventh Place, St. Paul, Minnesota 55101 (telephone no. (651) 296-7937), to ascertain the procedure for filing exceptions or presenting argument.
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.
STATEMENT OF ISSUE
The issues in this contested case proceeding are whether or not Respondent failed to renew her CPA certificate, in violation of Minnesota Statutes § 326A.04 and Minnesota Rules part 1105.2500; failed to appear at a conference with the Complaint Committee or respond to Board communications, in violation of Minnesota Rules parts 1105.1200 and 1105.1300; failed to furnish a copy of her client’s or former client’s working papers or other records to the client upon request, in violation of Minnesota Statutes § 326A.13; or violated a statute or rule the Board is empowered to enforce, in violation of Minnesota Statutes § 326A.08, subd. 5(a)(1); and, if so, whether disciplinary action should be taken against the Respondent as authorized by Minnesota Statutes §§ 214.10 and 326A.08.
Based upon the foregoing Findings of Fact, the Administrative Law Judge makes the following:
FINDINGS OF FACT
1. The Board of Accountancy issued the Respondent, Linda Sue Roxbury, a CPA certificate on April 16, 1987.
2. The Notice and Order for Hearing and Prehearing Conference in this matter was served upon the Respondent by certified mail on December 17, 2004, at 10773 Boundary Creek Terrace, Maple Grove, MN 55369-2619. The certified mail return receipt shows that the Respondent signed for receipt of the mailing on December 31, 2004.[1]
3. The Notice and Order for Hearing and Prehearing Conference 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 contained in this Notice and Order may be accepted as true, and its proposed action may be upheld.[2]
4. The Respondent did not file any Notice of Appearance with the Administrative Law Judge or make any request for a continuance or any other relief.
5. The Respondent did not appear at the prehearing conference scheduled for January 20, 2005, or have an appearance made on her behalf. The Respondent also did not contact the Administrative Law Judge between January 20, 2005, and the date on which this Report was issued to provide an excuse for her failure to appear.
6. Because the Respondent failed to appear at the prehearing conference in this matter, she is in default. Pursuant to Minnesota Rules part 1400.6000, the allegations contained in the Notice and Order for Hearing and Prehearing Conference 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 Minnesota Statutes §§ 14.50, 214.10, and 326A.08.
2. The Board has given proper notice of the prehearing conference in this matter and has fulfilled all relevant substantive and procedural requirements of law or rule.
3. The conduct described in the Notice and Order for Hearing and Prehearing Conference constitutes a violation of Minnesota Statutes §§ 326A.04, 326A.08, subd. 5(a)(1), and 326A.13, and Minnesota Rules parts 1105.1200, 1105.1300, and 1105.2500. As a result, the Respondent is subject to disciplinary action under Minnesota Statutes §§ 214.10 and 326A.08.
Based upon the foregoing Conclusions, the Administrative Law Judge makes the following:
IT IS HEREBY RECOMMENDED: that disciplinary action be taken against the Respondent, Linda Sue Roxbury.
Dated: February 10, 2005
|
/s/ Barbara L. Neilson |
|
BARBARA L. NEILSON |
|
Administrative Law Judge |
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.
Reported: Default.