801-010-0130 Reinstatement Requirements: Lapsed, Suspended, Retired or Inactive to Active Status. (1) CPE Requirements applicable to all reinstatements. (a) CPE taken for reinstatement purposes must comply with the CPE requirements in Division 40 of the Board’s CPE rules, including but not limited to contributing to the licensee’s professional competence and relevancy to their practice as required by OAR 801-040-0030(1). (b) Upon reinstatement, licensee shall complete CPE requirements described in these rules on a pro rata monthly basis, including the month of reinstatement, until the end of the renewal period in which reinstatement occurs. (c) CPE hours used for reinstatement may not be claimed on a future renewal application in this jurisdiction. (2) Lapsed licenses . Licenses that are not properly renewed shall lapse. Lapsed licensees are not permitted to practice public accounting or work at a public accounting firm. A Lapsed license may be reinstated to active, inactive or retired status. To reinstate to active status an individual holding a lapsed license must: (a) Provide a detailed written description of the business and professional activities of the individual during the period of lapse, and indicate whether the individual was holding out as a CPA or PA during the period of lapse; (b) Submit an application for reinstatement on a form provided by the Board; (c) Submit payment of the application fee and the active renewal fee for each renewal period that the license was lapsed; (d) Complete and report 80 CPE hours including 4 hours of ethics; (e) Submit proof of completion certificates no older than 24 months from the date of the reinstatement application for each CPE course supporting the application for reinstatement. (f) Credit for programs in non-technical subjects is limited to 16 CPE hours. (3) Reinstatement from Lapsed Status to Inactive Status : A person who is lapsed may apply to reinstate the license to inactive status by: (a) Submitting an application for reinstatement on a form provided by the Board; (b) Paying the application and the inactive renewal fee for the renewal period in which the application is submitted; (c) Providing a detailed written description of the business and professional activities of the individual during the period of lapse, and indicating whether the individual was holding out in any way as a CPA or PA during the period of lapse; and (d) Completing and submitting 32 hours of CPE including 4 hours of ethics CPE with proof of completion certificates for CPE courses taken within 24 months immediately preceding the date the reinstatement application is received at the Board office. (e) Credit for programs in non-technical subjects is limited to 8 CPE hours. (4) Reinstatement from Lapsed status to Retired Status: A person who is lapsed may apply to reinstate to retired status by: (a) Submitting an application for reinstatement on a form provided by the Board; (b) Paying the application and retired renewal fee for the renewal period in which the application is submitted; and (c) Verifying eligibility for retired status as defined in OAR 801-010-0120(6). (5) A license that is lapsed for more than six years or three renewal periods expires and cannot be reinstated. If a license has expired the person can: (a) Elect to take and pass the CPA exam and apply for initial licensure. A person who elects this option must meet the requirements of OAR 801-010-0050, 801-010-0060, and 801-010-0065; (b) If the person is licensed in another state the person can submit a reciprocity application as outlined in OAR 801-010-0080; or (c) Seek to have the expired permit restored pursuant to OAR 801-010-0140. (6) Inactive Status licenses reinstating to Active Status . To reinstate a license from inactive status to active status, the holder of such license shall: (a) Submit an application for reinstatement on a form provided by the Board together with payment of the application fee and active license fee; (b) Provide a detailed written description of the business and professional activities of the individual during the period of inactive status, and indicate whether the individual was holding out as a CPA or PA during the period of inactive status; and (c) Complete and report 80 hours of CPE including 4 hours of ethics CPE completed within the 24 month period immediately preceding the date the application for reinstatement is received at the Board office, together with proof of completion certificates for all hours reported. (d) Credit for programs in non-technical subjects is limited to 16 CPE hours. (7) Reinstatement from Retired Status to Inactive Status : A retired status licensee may apply to reinstate the license to inactive status by: (a) Submitting an application for reinstatement on a form provided by the Board together with payment of the application fee and inactive license fee; (b) Providing a detailed written description of the business and professional activities of the individual during the period of retired status, and indicating whether the individual was holding out as a CPA or PA during the period of retired status; and (c) Completing and submitting 32 hours of CPE including 4 hours of ethics CPE with proof of completion certificates that were taken within 24 months immediately preceding the date the reinstatement application is received at the Board office. (d) Credit for programs in non-technical subjects is limited to 8 CPE hours. (8) Reinstatement from Retired Status to Active Status : A retired status licensee may apply to reinstate the license to active status by: (a) Submitting an application for reinstatement on a form provided by the Board together with payment of the application fee and active license fee; (b) Providing a detailed written description of the business and professional activities of the individual during the period of retired status, and indicating whether the individual was holding out as a CPA or PA during the period of retired status; and (c) Submitting 80 hours CPE including a minimum of 4 hours of ethics CPE, completed within the 24 month period immediately preceding the date the application for reinstatement is received at the Board office, together with proof of completion certificates for all hours reported. (d) Credit for programs in non-technical subjects is limited to 16 CPE hours. (9) Reinstatement of Suspended licenses . To reinstate a license that is suspended under ORS 673.170 to active status, the holder of such license shall: (a) Provide evidence of satisfaction or completion of all terms and conditions stated in the order suspending the license; (b) Provide a detailed written description of the business and professional activities engaged in by the suspended licensee during the period of suspension and certify that the suspended licensee was not holding out or otherwise representing him/herself as a CPA or PA during the period of suspension; (c) Submit an application for reinstatement on a form provided by the Board; (d) Submit payment of the application fee and the active renewal fee for each renewal period that the license was suspended; (e) Complete and report the appropriate CPE hours as follows: (A) If the license has been suspended for less than two years, complete and report 80 CPE hours plus a 16-hour CPE penalty, which must be completed within the 12 month period immediately preceding the date the reinstatement application is received at the Board office together with proof of completion certificates; or (B) If the license has been suspended two years or more, complete and report 160 CPE hours plus a 16-hour CPE penalty, which must be completed within the 12 month period immediately preceding the date the reinstatement application is received at the Board office together with proof of completion certificates; (C) Complete and report (4) CPE hours of ethics. (D) Credit for programs in non-technical subjects is limited to 16 CPE hours. (f) The holder of a suspended license shall remain in suspended status until the holder’s application for reinstatement has been approved by the Board. (10) License holders in other jurisdictions . Licensees who hold an active license to practice public accountancy issued under the laws of another jurisdiction, whose principal place of business is in such other jurisdiction, and who wish to reinstate an Oregon license to active status must: (a) Submit a reinstatement application provided by the Board along with evidence that the applicant holds a valid license to practice public accountancy issued by another jurisdiction; and (b) Submit payment of the reinstatement application fee stated in OAR 801-010-0010(1)(d) together with the renewal application fee stated in OAR 801-010-0010(3)(a). (11) 20 Hour Minimum annual CPE requirement for active status permits . Licensees whose licenses are reinstated under this rule to active status are required to meet the 20 hour minimum annual CPE requirement on a pro-rated basis as described in OAR 801-040-0100(1)(b). Statutory/Other Authority: ORS 673.410 & 673.220 Statutes/Other Implemented: ORS 673.220 History: BOA 1-2026, amend filed 01/29/2026, effective 02/01/2026 BOA 2-2024, amend filed 06/28/2024, effective 07/01/2024 BOA 1-2024, temporary amend filed 01/02/2024, effective 01/04/2024 through 07/01/2024 BOA 3-2023, amend filed 09/29/2023, effective 10/01/2023 BOA 2-2020, minor correction filed 02/19/2020, effective 02/19/2020 BOA 1-2019, amend filed 12/19/2019, effective 01/01/2020 BOA 1-2017, f. & cert. ef. 1-4-17 BOA 1-2015, f. 9-30-15, cert. ef. 10-1-15 BOA 2-2014, f. 12-15-14, cert. ef. 1-8-15 BOA 3-2011, f. 12-28-11, cert. ef. 1-1-12 BOA 3-2010, f. 12-15-10, cert. ef. 1-1-11 BOA 4-2001, f. 12-28-01, cert. ef. 1-1-02 BOA 6-1999, f. 12-21-99, cert. ef. 1-1-00 AB 2-1995, f. & cert. ef. 3-22-95 AB 3-1994, f. & cert. ef. 8-10-94 1AB 2-1986, f. & ef. 10-15-86