Source: https://www.oregonlaws.org/ors/673.170
Timestamp: 2019-02-18 17:15:16
Document Index: 670152193

Matched Legal Cases: ['§112', '§4', '§14', '§2', '§11', '§3', '§10', '§3', '§5', '§14', '§8', '§1', '§12', '§5', '§1', '§13']

ORS 673.170 - Disciplinary actions - 2017 Oregon Revised Statutes
2017 ORS Vol. 15 Chapter 673 Section 673.170
2017 ORS 673.170¹
(1) The Oregon Board of Accountancy may take any of the following disciplinary actions:
(a) Revoke, suspend, refuse to issue or limit the privileges of any certificate issued under ORS 673.040 (Eligibility for certificate of certified public accountant) to 673.075 (Credit for examination sections taken in other states).
(b) Revoke, suspend, refuse to issue or limit the privileges of any public accountant’s license issued under ORS 673.100 (License as public accountant).
(c) Revoke, suspend, refuse to renew, refuse to issue or limit the privileges of any permit described in ORS 673.150 (Permits to engage in practice of public accountancy).
(d) Revoke, suspend, refuse to renew, refuse to issue or limit the privileges of any registration issued under ORS 673.160 (Registration of business organizations).
(e) Censure a person authorized to practice public accountancy in this state under ORS 673.153 (Holders of licenses issued by other states).
(f) Censure the holder of any permit described in ORS 673.150 (Permits to engage in practice of public accountancy) or authorization described in ORS 673.153 (Holders of licenses issued by other states).
(g) Revoke, suspend or limit the privileges of a person authorized to practice public accountancy in this state under ORS 673.153 (Holders of licenses issued by other states) or the holder of any authorization described in ORS 673.153 (Holders of licenses issued by other states).
(h) Censure the holder of any registration issued under ORS 673.160 (Registration of business organizations).
(i) Censure a business organization providing accounting services in this state that is exempt from registering under ORS 673.160 (Registration of business organizations) (3).
(A) A certificate under ORS 673.040 (Eligibility for certificate of certified public accountant) to 673.075 (Credit for examination sections taken in other states);
(B) A public accountant’s license under ORS 673.100 (License as public accountant);
(C) A registration under ORS 58.345 (Registration and renewal with professional licensing agency) or 673.160 (Registration of business organizations);
(D) A permit under ORS 673.150 (Permits to engage in practice of public accountancy);
(E) Authorization to practice public accountancy in this state under ORS 673.153 (Holders of licenses issued by other states); or
(F) Admission to the roster of authorized accountants referred to in ORS 297.670 (Board of Accountancy to prepare and maintain roster).
(c) Incompetence in the practice of public accountancy. A holder of a license issued under ORS 673.100 (License as public accountant), certificate, permit or registration or a person authorized to practice public accountancy in this state under ORS 673.153 (Holders of licenses issued by other states) is incompetent in the practice of public accountancy if the holder:
(d) Violation of any of the provisions of ORS 673.010 (Definitions for ORS 673.010 to 673.465) to 673.465 (Authority of Oregon Board of Accountancy to require fingerprints).
(e) Violation of any of the provisions of ORS 297.405 (Definitions for ORS 297.020, 297.230, 297.405 to 297.740 and 297.990) to 297.555 (Short title).
(g) Conduct resulting in a conviction of a felony under the laws of any state, of any foreign jurisdiction or of the United States. However, such conduct may be considered only to the extent permissible under the provisions of ORS 670.280 (Denial, suspension or revocation of license based on criminal conviction).
(L) Failure to comply with the continuing education requirements under ORS 673.165 (Continuing education) unless such requirements have been waived by the board.
(4) In lieu of disciplinary actions under subsection (1) of this section, the board may enter into a consent agreement with the holder of any certificate described in ORS 673.040 (Eligibility for certificate of certified public accountant) to 673.075 (Credit for examination sections taken in other states), the holder of any public accountant’s license, the holder of any registration described in ORS 673.160 (Registration of business organizations), the holder of any permit described in ORS 673.150 (Permits to engage in practice of public accountancy) or the holder of any authorization described in ORS 673.153 (Holders of licenses issued by other states), under which the holder agrees to comply with conditions prescribed by the board.
(a) Require a holder of a permit under ORS 673.150 (Permits to engage in practice of public accountancy) that provides compilation services or a business organization registered under ORS 673.160 (Registration of business organizations) to undergo a peer review conducted as the board may specify; or
(b) Require a holder of a permit under ORS 673.150 (Permits to engage in practice of public accountancy) to complete any continuing professional education programs the board may specify.
(9)(a) If the board has reasonable cause to believe that any person has engaged, is engaging or is about to engage in any violation of any provision of ORS 673.010 (Definitions for ORS 673.010 to 673.465) to 673.465 (Authority of Oregon Board of Accountancy to require fingerprints) or any rule or order adopted under ORS 673.010 (Definitions for ORS 673.010 to 673.465) to 673.465 (Authority of Oregon Board of Accountancy to require fingerprints), the board may issue an order of emergency suspension or an order directed to the person, and to any other person directly or indirectly controlling the person, to cease and desist from the violation or threatened violation.
(E) A notice to the person named in the order of the right to a contested case hearing under ORS 183.430 (Hearing on refusal to renew license) (2).
(11) If the board takes disciplinary action under this section, the board may assess against the person disciplined costs associated with the disciplinary action. An assessment under this subsection is in addition to, and not in lieu of, any other action taken by the board. Moneys collected under this subsection shall be deposited in the Oregon Board of Accountancy Fund established under ORS 673.425 (Oregon Board of Accountancy Fund). [Amended by 1971 c.734 §112; 1975 c.438 §4a; 1975 c.440 §14; 1979 c.84 §2; 1981 c.89 §11; 1983 c.255 §3; 1985 c.605 §10; 1987 c.455 §3; 1993 c.431 §5; 1999 c.322 §14; 2001 c.638 §8; 2005 c.39 §1; 2005 c.837 §12; 2009 c.531 §5; 2011 c.40 §1; 2015 c.451 §13]
Agency, on facts of case at issue, was not re­quired to define statutory term “dishonesty in practice of accounting” when term was used as ground for revoca­tion of accountant’s license and agency could proceed on case by case basis through interpretive rulings. Arnold v. Board of Accountancy, 49 Or App 261, 619 P2d 912 (1980), Sup Ct review denied
Disbar­ment does not constitute suspension or revoca­tion of right to practice before state or federal agency under paragraph (2)(i) of this sec­tion; paragraph is restricted to suspension or revoca­tion of right to practice public accounting before any state or federal agency. Thomas v. Board of Accountancy, 74 Or App 471, 702 P2d 1165 (1985)