justicedao/ipfs_state_laws huggingface dataset:
801-001-0000 Notice of Proposed Rule Prior to permanent adoption, amendment or repeal of any rule, the Oregon Board of Accountancy shall give notice of the intended action: (1) By publishing Notice at least 21 days prior to the effective date of the rule in the bulletin compiled by the Secretary of State and referred to in ORS 183.360; (2) By mailing a copy of the Notice to persons on the Board of Accountancy's mailing list established pursuant to ORS 183.335 at least 28 days before the effective date of the rule; (3) By mailing or furnishing a copy of the Notice to the following persons and organizations: (a) Oregon Society of Certified Public Accountants; (b) Oregon Association of Independent Accountants; and (4) By providing an electronic copy of the Notice to legislators as provided by ORS 183.335(15). Statutory/Other Authority: ORS 673.410 Statutes/Other Implemented: ORS 183.360 & ORS 183.335 History: BOA 1-2026, amend filed 01/29/2026, effective 02/01/2026 BOA 2-2014, f. 12-15-14, cert. ef. 1-8-15 BOA 3-2004, f. 12-30-04, cert. ef. 1-1-05 BOA 1-2002, f. 12-27-02, cert. ef. 1-1-03 BOA 2-2001, f. 12-28-01, cert. ef. 1-1-02 BOA 6-1999, f. 12-21-99, cert. ef. 1-1-00 AB 1-1995, f. & cert. ef. 1-25-95 AB 4-1992, f. & cert. ef. 8-10-92 AB 2-1982, f. & ef. 4-20-82 AB 37, f. & ef. 12-3-75
801-001-0005 Model Rules of Procedure Pursuant to ORS 183.341, the Oregon Board of Accountancy adopts the Attorney General’s Uniform and Model Rules of Procedure in effect on January 1, 2024. [ED. NOTE: The full text of the Attorney General’s Model Rules of Procedure is available from the office of the Attorney General or Board of Accountancy.] Statutory/Other Authority: ORS 670.310 & 673.410 Statutes/Other Implemented: ORS 183.341 History: BOA 5-2023, amend filed 12/29/2023, effective 01/04/2024 BOA 3-2023, amend filed 09/29/2023, effective 10/01/2023 BOA 1-2021, minor correction filed 03/04/2021, effective 03/04/2021 BOA 1-2019, amend filed 12/19/2019, effective 01/01/2020 BOA 1-2017, f. & cert. ef. 1-4-17 BOA 2-2014, f. 12-15-14, cert. ef. 1-8-15 BOA 2-2003, f. 12-23-03 cert. ef. 1-1-04 BOA 1-2002, f. 12-27-02, cert. ef. 1-1-03 BOA 2-2001, f. 12-28-01, cert. ef. 1-1-02 BOA 6-1999, f. 12-21-99, cert. ef. 1-1-00 BOA 6-1998, f. & cert. ef. 7-29-98 AB 1-1-96, f. & cert. ef. 1-29-96 AB 3-1994, f. & cert. ef. 8-10-94 AB 6-1991, f. & cert. ef. 12-18-91 AB 5-1988, f. & cert. ef. 10-31-88 1AB 1-1982, f. & cert. ef. 1-8-82 1AB 1-1980, f. & cert. ef. 2-26-80 1AB 3-1978, f. & cert. ef. 3-23-78 1AB 38, f. & cert. ef. 2-10-76 1AB 33, f. 11-6-73, cert. ef. 11-25-73 AB 25, f. 9-15-72, cert. ef. 10-1-72 AB 20A, f. 1-17-72, cert. ef. 2-1-72
801-001-0010 Screening and Selection Procedures for Personal Services Contracts The Oregon Board of Accountancy adopts by this reference the Personal Contract Rules as promulgated by the Department of Administrative Services for procedures to be followed when entering into personal services contracts. Statutory/Other Authority: ORS 670.310 Statutes/Other Implemented: ORS 279.051 History: BOA 2-2003, f. 12-23-03 cert. ef. 1-1-04 BOA 1-2002, f. 12-27-02, cert. ef. 1-1-03 BOA 2-2001, f. 12-28-01, cert. ef. 1-1-02 BOA 6-1999, f. 12-21-99, cert. ef. 1-1-00 BOA 6-1998, f. & cert. ef 7-29-98 AB 4-1992, f. & cert. ef. 8-10-92
801-001-0030 Extension of time limits created in Administrative Rules (1) The Oregon Board of Accountancy may extend specified time requirements stated in OAR chapter 801 if the person seeking the extension shows good cause for failing to meet the time requirement stated by the applicable rule. A request for an extension of any time requirement must be submitted in writing within a reasonable time. (2) Definitions. For the purposes of subsection (1) of this rule: (a) "Good cause" exists when the person seeking the extension establishes by satisfactory evidence that the cause of the failure to meet the time requirement stated by the applicable rule was beyond his or her reasonable control. (b) "Reasonable time" means that the person acted promptly in filing the request for extension after the cessation of the circumstances that prevented him or her from meeting the time requirement stated by the applicable rule. (3) Time limits not subject to extension. The provisions for extension are not applicable to the following time limits: (a) Renewal of licenses described in OAR 801 division 010, (b) Renewal of firm registrations described in OAR 801 division 010. Statutory/Other Authority: ORS 673.310 Statutes/Other Implemented: ORS 673.310 History: BOA 1-2026, amend filed 01/29/2026, effective 02/01/2026 BOA 1-2002, f. 12-27-02, cert. ef. 1-1-03
801-001-0035 Professional Standards The Board adopts professional standards, interpretations, rulings and rules by reference as necessary through administrative rule. When an adoption conflicts with Oregon Revised Statutes or Oregon Administrative Rules, the statute or rule applies, and the standard adopted by reference does not apply. All remaining parts or application of the standard remain in effect. All standards by reference referred to in any rules adopted by the board are made a part of those rules as though fully set forth. Copies are available for inspection in the office of the Board of Accountancy. Statutory/Other Authority: ORS 673.410 Statutes/Other Implemented: ORS 673.410 History: BOA 1-2026, amend filed 01/29/2026, effective 02/01/2026 BOA 5-2023, amend filed 12/29/2023, effective 01/04/2024 BOA 3-2023, amend filed 09/29/2023, effective 10/01/2023 BOA 2-2021, minor correction filed 03/04/2021, effective 03/04/2021 BOA 1-2019, amend filed 12/19/2019, effective 01/01/2020 BOA 1-2017, f. & cert. ef. 1-4-17 BOA 1-2016, f. & cert. ef. 6-28-16 BOA 2-2015(Temp), f. 12-30-15, cert. ef. 1-1-16 thru 6-28-16 BOA 2-2014, f. 12-15-14, cert. ef. 1-8-15 BOA 1-2014, f. 2-14-14, cert. ef. 3-1-14 BOA 1-2013, f. & cert. ef. 1-8-13 BOA 1-2011, f. 12-28-11, cert. ef. 1-1-12 BOA 1-2010, f. 12-15-10, cert. ef. 1-1-11 BOA 1-2009, f. 12-15-09 cert. ef. 1-1-2010 BOA 1-2008, f. 12-30-08, cert. ef. 1-1-09 BOA 1-2007, f. 12-27-07 cert. ef. 1-1-08 BOA 1-2006, f. 12-22-06, cert. ef. 1-1-07 BOA 5-2005, f. 11-22-05, cert. ef. 1-1-06 BOA 2-2005, f. 2-24-05 cert. ef. 3-1-05 BOA 2-2003, f. 12-23-03 cert. ef. 1-1-04
801-001-0040 Procedure for Complaints Pursuant to ORS 673.185, the Board is authorized to investigate complaints alleging violations of ORS 673.010 through 673.455 and OAR chapter 801. The following procedures govern complaints received by the Board: (1) The Board may investigate complaints that describe activities that are subject to the jurisdiction of the Board and that provide information in support of the complaint. (2) Anonymous, unsigned complaints, or complaints submitted without a Board-provided complaint form may not be investigated. (3) The Board may also investigate other information of which the Board has knowledge, such as media stories and information provided by law enforcement or other regulatory agencies, which indicates that a violation of the statutes or rules enforced by the Board may have occurred. (4) Any person submitting a complaint may be asked to support the complaint by personal appearance before the Board. (5) The Board may employ private investigators or contract investigators to provide assistance in determining the facts of any case being investigated. (6) A licensee who is the subject of a complaint may meet with the Complaints Committee to discuss the complaint. (7) In accordance with ORS 673.415 the Board may obtain a copy of the signature block, including the name, address and signature of the tax preparer, for any tax return or report permitted or required to be filed with the Oregon Department of Revenue, if the Board has reasonable grounds to believe that a licensee who prepared such tax return or report may have violated any provision of ORS 673.010 to 673.455 or rules promulgated by the Board. (8) If the Board determines that the available evidence is insufficient to indicate that a violation may have occurred, the Board shall dismiss the complaint. (9) If the Board determines that the available evidence is sufficient to indicate that a violation may have occurred, the Board shall make a preliminary finding of a violation(s) and offer the subject of the complaint a contested case hearing. (10) A person under investigation and the Board’s Executive Director may negotiate a proposed Stipulated Final Order to conclude a matter. (11) A negotiated settlement as described in paragraph (10) shall not be binding on either party until approved by the Board and signed by the Chairperson of the Board or the Executive Director. Statutory/Other Authority: ORS 673.410 Statutes/Other Implemented: ORS 673.185, ORS 673.170 & ORS 673.415 History: BOA 1-2026, amend filed 01/29/2026, effective 02/01/2026 BOA 2-2017, f. & cert. ef. 8-8-17 Renumbered from 801-010-0190 by BOA 1-2011, 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 4-1994, f. & cert. ef. 9-27-94 1AB 3-1982, f. & ef. 4-20-82 1AB 5-1978, f. & ef. 5-16-78 1AB 24, f. 9-15-72, ef. 10-1-72 1AB 9, f. 6-24-60
801-001-0045 Confidentiality of Complaints Received (1) All complaints received by the Board office will be considered confidential. (2) Investigatory information developed or obtained by the Board is confidential and is not subject to disclosure by the Board unless a Notice is issued for a contested case hearing or the matter investigated is finally resolved by Board action or Consent Order. (3) The Complaints Committee review and deliberations concerning a pending investigation shall occur only in executive session, pursuant to ORS 192.660(2)(f), to consider information that is exempt by law from public inspection. (4) The Board of Accountancy’s review and deliberations concerning a pending investigation shall also occur only in executive session, pursuant to ORS 192.660(2)(f), to consider information that is exempt by law from public inspection. (5) Any action by the Board to approve a final order, make a preliminary finding of violation or dismiss a matter shall take place in a public meeting. Statutory/Other Authority: ORS 173.170 Statutes/Other Implemented: ORS 673.410 History: BOA 1-2026, amend filed 01/29/2026, effective 02/01/2026 BOA 1-2019, amend filed 12/19/2019, effective 01/01/2020 BOA 1-2011, f. 12-28-11, cert. ef. 1-1-12
801-001-0055 Requesting a Hearing; Stating Claims and Defenses (1) When requesting a hearing, or within fourteen (14) days following a request for hearing, the person responding to the notice must admit or deny, in writing, all factual matters stated in the notice. Any factual matters not denied shall be presumed admitted. (2) When requesting a hearing, or within fourteen (14) days following a request for hearing, the person responding to the notice shall affirmatively state, in writing, any and all claims or defenses the person may have and the reason that supports the claim of defense. Failure to raise a claim or defense shall be presumed to be a waiver of such claim. (3) Evidence shall not be taken on any issue not raised in the notice and either the request for hearing or a subsequent statement within fourteen (14) days following the request for hearing as required in sections (1) and (2) of this rule. Statutory/Other Authority: ORS 673.410 Statutes/Other Implemented: ORS 673.170 History: BOA 5-2005, f. 11-22-05, cert. ef. 1-1-06
801-001-0060 Refunds In the event that the Board receives payment in an excess amount legally due and payable to the Board or money for which the Board has no legal interest, the Board will refund the excess money, or money the Board has no legal interest in, subject to the following requirements: (1) If the amount overpaid was $50 or less, the payee must request in writing, a refund from the Board; and (2) The written request for a refund from the payee must be made within four years from the day the money was paid to the Board. Statutory/Other Authority: ORS 673.410 Statutes/Other Implemented: ORS 673.410 History: BOA 2-2024, amend filed 06/28/2024, effective 07/01/2024 BOA 2-2023, adopt filed 06/30/2023, effective 07/01/2023 BOA 1-2023, temporary adopt filed 02/13/2023, effective 02/13/2023 through 08/11/2023
801-010-0040 CPA and PALicenses Remain Property of the Board Every license of Certified Public Accountant or Public Accountant, while it is in the possession of the holder, shall be preserved by the holder, but such license shall nevertheless remain the property of the Board. In the event that the license is revoked or resigns in the manner prescribed by law, the holder is required to deliver the license to the Board immediately upon demand. Statutory/Other Authority: ORS 673.410 Statutes/Other Implemented: ORS 673.410 History: BOA 1-2026, amend filed 01/29/2026, effective 02/01/2026 BOA 1-2019, amend filed 12/19/2019, effective 01/01/2020 BOA 3-2011, f. 12-28-11, cert. ef. 1-1-12 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 4-1994, f. & cert. ef. 9-27-94 1AB 41, f. & ef. 12-2-76 1AB 9, f. 6-24-60
801-010-0045 Uniform Certified Public Accountant Exam CPA exam rules. The Board Recognizes the rules of conduct for CPA examination candidates as published in the CPA Exam Candidate Guite. The Board may deny credit for any or all sections of the exam and may prohibit candidates from retaking the exam for any of the following reasons: (1) Conduct that violates the CPA Examination Rules of Conduct, (2) Violation of the confidentiality provisions of the CPA Examination Rules of Conduct, which shall result in denial of credit for the candidate's scores on the CPA exam and the candidate shall be prohibited from retaking the CPA exam for a period of ten years. Statutory/Other Authority: ORS 673.410 & 673.060 Statutes/Other Implemented: ORS 673.060 & 673.410 History: BOA 1-2026, amend filed 01/29/2026, effective 02/01/2026 BOA 2-2014, f. 12-15-14, cert. ef. 1-8-15 BOA 4-2003, f. 12-23-03 cert. ef. 1-1-04 BOA 3-2002, f. 12-27-02, cert. ef. 1-1-03 BOA 4-2001, f. 12-28-01, cert. ef. 1-1-02
801-010-0073 Certification of Applicant’s Experience (1) Requirement to provide verification of experience. (a) An applicant is responsible for providing to the Board, written documentation of their experience on an affidavit developed by the Board. The applicant’s supervisor licensee is required to verify the written documentation prepared by the applicant, in a format prescribed by the Board. (b) A supervisor licensee must not commit any act, which unjustly jeopardizes an applicant's ability to obtain a license in this or any jurisdiction. (2) The person who directly supervises the applicant's experience must certify to the Board that the applicant's experience is obtained under professional standards approved by the Board of Accountancy, including but not limited to the Statements on Auditing Standards (SAS) for audits or other engagements, Statements on Standards for Tax Services (SSTSs) for tax engagements, or standards of the Financial Accounting Standards Board (FASB) or the Governmental Accounting Standards Board (GASB) or other applicable financial reporting framework for those with experience in Industry, Government, or Not-For-Profit organizations. (3) Cooperation of supervisor licensee. A supervisor licensee who has verified the applicant's experience must fully cooperate with any Board inquiry pertaining to such certification. Statutory/Other Authority: ORS 673.410 Statutes/Other Implemented: ORS 673.040 History: BOA 1-2026, amend filed 01/29/2026, effective 02/01/2026 BOA 3-2023, amend filed 09/29/2023, effective 10/01/2023 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 2-2000, f. & cert. ef. 5-31-00 BOA 6-1999, f. 12-21-99, cert. ef. 1-1-00 BOA 6-1998, f. & cert. ef. 7-29-98 BOA 1-1998, f. & cert. ef. 1-26-98 AB 1-1997, f. & cert. ef. 1-28-97 AB 4-1994, f. & cert. ef. 9-27-94 1AB 3-1986, f. & ef. 11-17-86 1AB 3-1984, f. 12-19-84, ef. 1-1-85
801-010-0075 Public Accountants Applying for Certificate of Public Accountancy A public accountant licensed in Oregon who is applying for a certified public accountant license must: (1) Hold an active public accountant license issued under ORS 673.100 that is not revoked, suspended, on probation or lapsed; (2) Present satisfactory evidence that the candidate has successfully completed one of the pathways described in SB 797 2025 Section 6. (3) Successfully complete all sections of the CPA exam. Credit may be received for sections of the CPA exam previously completed, and not expired, if the requirements of OAR 801-010-0060 are satisfied; and (4) Experience requirements under ORS 673.040 and OAR 801-010-0065 are satisfied by experience requirements submitted for public accountant license. (5) The examination requirements must be obtained and completed within eight years immediately preceding the date the application is received at the Board office. (6) Licensee must surrender the Public Accountant license issued before the CPA license will be issued. Statutory/Other Authority: ORS 673.410 Statutes/Other Implemented: ORS 673.040 History: BOA 1-2026, amend filed 01/29/2026, effective 02/01/2026 BOA 3-2023, amend filed 09/29/2023, effective 10/01/2023 BOA 1-2019, amend filed 12/19/2019, effective 01/01/2020 BOA 1-2015, f. 9-30-15, cert. ef. 10-1-15 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 3-2009, f. 12-15-09, cert. ef. 1-1-10 BOA 4-2003, f. 12-23-03 cert. ef. 1-1-04 BOA 3-2002, f. 12-27-02, cert. ef. 1-1-03 BOA 4-2001, f. 12-28-01, cert. ef. 1-1-02 BOA 6-1999, f. 12-21-99, cert. ef. 1-1-00 BOA 2-1999, f. & cert. ef. 2-22-99 BOA 4-1998, f. & cert. ef. 6-16-98
801-010-0079 Experience Obtained in Foreign Countries Experience obtained by an applicant outside the United States that is claimed to be equivalent to public accountancy experience obtained in the United States may be acceptable under ORS 673.040 provided that the experience meets all of the requirements of OAR 801-010-0065. The applicant's experience must be directly supervised by: (1) A licensed public accountant or a certified public accountant whose license is valid and in good standing, and who held an active license during the period of supervision and for at least five of the past seven years immediately prior to such supervision and meets the provisions set forth in 801-010-0065(2)(b)(A), or (2) A chartered accountant licensed by a jurisdiction that is eligible for reciprocal licensing under agreement with the International Qualifications Appraisal Board (IQAB) as described in OAR 801-010-0085, who also meets the following requirements: (a) The chartered accountant holds a valid license in good standing; (b) The chartered accountant held an active chartered accountant license during the period of supervision and for at least five of the past seven years immediately prior to such supervision; and (3) The person who directly supervises the applicant's experience must certify to the Board that the applicant's experience is obtained under professional standards approved by the Board of Accountancy, including but not limited to the Statements on Auditing Standards (SAS) for audits or other engagements, Statements on Standards for Tax Services (SSTSs) for tax engagements, or standards of the Financial Accounting Standards Board (FASB) or the Governmental Accounting Standards Board (GASB) or other applicable financial reporting framework for those with experience in Industry, Government, or Not-For-Profit organizations, or similarly recognized International Standards. (4) That the applicant’s experience is obtained under professional standards deemed by the Board of Accountancy to be equivalent to experience obtained in the practice of public accountancy in this state. (5) Applicants for the CPA license must obtain the experience competencies as described in OAR 801-010-0065(3). Statutory/Other Authority: ORS 673.410 Statutes/Other Implemented: ORS 673.040 History: BOA 1-2026, amend filed 01/29/2026, effective 02/01/2026 BOA 3-2023, amend filed 09/29/2023, effective 10/01/2023 BOA 1-2019, amend filed 12/19/2019, effective 01/01/2020 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 3-2002, f. 12-27-02, cert. ef. 1-1-03 BOA 4-2001, f. 12-28-01, cert. ef. 1-1-02 BOA 6-1999, f. 12-21-99, cert. ef. 1-1-00 BOA 9-1998, f. & cert. ef. 11-10-98 BOA 5-1998, f. & cert. ef. 7-9-98 AB 4-1997, f. & cert. ef. 7-25-97 AB 1-1997, f. & cert. ef. 1-28-97 AB 4-1994, f. & cert. ef. 9-27-94 AB 1-1994, f. & cert. ef. 1-21-94 AB 5-1993, f. & cert. ef. 8-16-93 AB 5-1990, f. & cert. ef. 8-16-90 1AB 1-1986, f. & ef. 10-1-86 1AB 3-1982, f. & ef. 4-20-82 1AB 34, f. 1-29-74, ef. 2-25-74 1AB 22, f. 3-2-72, ef. 3-15-72 1AB 14, f. 8-15-68
801-010-0080 Applications by Reciprocity (1) Individuals who hold a valid CPA license in another state and wish to obtain a license in Oregon must: (a) Complete an application provided by the Board; (b) Pay fees specified in OAR 801-010-0010; (c) Provide evidence of one of the following: (A) That they meet the requirements of substantial equivalency as provided for in S.B. 797 2025 Section 1; or (B) T hat the person has been practicing as a certified public accountant for a period of four years or more within the last 10 years immediately preceding the person’s application for an Oregon certified public accountant license (d) Provide a written statement from the state on which the application is based confirming that the applicant: (A) Holds a valid license in that state; (B) Has not been disciplined for violations of that state’s standards of conduct or practice; (C) Has no pending actions alleging violations of that state’s standards of conduct of practice; (D) Is in compliance with continuing education requirements of the licensing state, and (E) Has taken and passed an ethics exam with a passing score in their home state. (e) An applicant’s file must be complete in every particular within three months of the date of application or the file will be closed. The application fee is non-refundable. (f) Reciprocity applicants must apply for an Oregon CPA license under this section within 60-days from the start date of Practicing Public Accountancy in Oregon. (2) Verification of National Qualification Appraisal Service comparable licensing standards . The Board reviews the licensing requirements of other states as needed to verify substantial equivalency eligibility. The Board may use information developed by NASBA to make this determination. Statutory/Other Authority: ORS 673.410 & 673.153 Statutes/Other Implemented: ORS 673.040 & 673.153 History: BOA 1-2026, amend filed 01/29/2026, effective 02/01/2026 BOA 3-2023, amend filed 09/29/2023, effective 10/01/2023 BOA 2-2023, amend filed 06/30/2023, effective 07/01/2023 BOA 1-2023, temporary amend filed 02/13/2023, effective 02/13/2023 through 08/11/2023 BOA 1-2019, amend filed 12/19/2019, effective 01/01/2020 BOA 1-2017, f. & cert. ef. 1-4-17 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 3-2009, f. 12-15-09, cert. ef. 1-1-10 BOA 2-2006, f. 12-22-06, cert. ef. 1-1-07 BOA 7-2005, f. 11-22-05, cert. ef. 1-1-06 BOA 4-2003, f. 12-23-03 cert. ef. 1-1-04 BOA 3-2002, f. 12-27-02, cert. ef. 1-1-03 BOA 4-2001, f. 12-28-01, cert. ef. 1-1-02 BOA 6-1999, f. 12-21-99, cert. ef. 1-1-00 BOA 9-1998, f. & cert. ef. 11-10-98 BOA 5-1998, f. & cert. ef. 7-9-98 AB 4-1997, f. & cert. ef. 7-25-97 AB 1-1997, f. & cert. ef. 1-28-97 AB 4-1994, f. & cert. ef. 9-27-94 AB 1-1994, f. & cert. ef. 1-21-94 AB 5-1993, f. & cert. ef. 8-16-93 AB 5-1990, f. & cert. ef. 8-16-90 1AB 1-1986, f. & ef. 10-1-86 1AB 3-1982, f. & ef. 4-20-82 1AB 34, f. 1-29-74, ef. 2-25-74 1AB 22, f. 3-2-72, ef. 3-15-72 1AB 14, f. 8-15-68