Simic v. Accountancy Bd. of Ohio
15 N.E.3d 1247
Ohio Ct. App.2014Background
- Simic appeals the Board’s revocation of his CPA certificate for one year after the firm failed to timely renew its registration.
- The firm, Simic CPA Co., failed to renew by July 31, 2011; the Board issued cease-and-desist and renewal letters in Sept. and Nov. 2011.
- Simic filed a late 30-day renewal on Nov. 28, 2011 with fees; the Board refused renewal on Dec. 20, 2011.
- Simic claimed excusable neglect due to his wife’s death and hospitalization in late 2011.
- The Board issued a May 1, 2012 adjudication revoking Simic’s certificate; the trial court affirmed, and Simic appealed.
- The appellate court reverses, holding no grace period for firm renewal exists and the sanction based on cease-and-desist violations lacked proper notice to Simic.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Grace period applicability to firm renewal | Simic: 4701.10(F) extends to firm renewals | Board: no firm grace period; applies to personal licensing | Grace period does not apply to firm renewal |
| Authority to sanction for cease-and-desist violations | Sanction based on cease-and-desist was proper | Sanction permissible for unregistered practice | Sanction for cease-and-desist violation void; not proper basis for personal discipline |
| Notice and due process in adjudication | Board failed to provide notice of potential disciplinary bases | Proceedings focused on late renewal | Board failed to provide required notice under R.C. 119.07; adjudication voidable |
Key Cases Cited
- Chirila v. State Chiropractic Bd., 145 Ohio App.3d 589 (10th Dist.2001) (notice and due process defects void disciplinary action)
- Bartchy v. State Bd. of Edn., 120 Ohio St.3d 205 (2008-Ohio-4826) (limited appellate review; abuse of discretion standard)
- Commercial Lovelace Motor Freight, Inc. v. Lancaster, 22 Ohio St.3d 191 (1986) (agency procedures and notice requirements; per se issues)