justicedao/ipfs_state_laws huggingface dataset:
801-040-0040 Acceptable Subject Matter (1) Examples listed not all-inclusive . The subjects listed in this rule serve as examples only, and are not all inclusive of technical and non-technical subjects that may qualify for CPE credit. (2) Technical subjects. Qualified continuing education programs in the following subjects are eligible for CPE credit as technical subjects: (a) Accounting (b) Auditing and assurance (c) Consulting (d) Specialized knowledge and applications (e) Management Advisory Services (f) Taxation (g) Professional ethics (h) Regulatory ethics (i) Finance (j) Business Law (k) Economics (l) Information Technology & Accounting Applications (m) Statistics (n) Data Analytics (o) Other subjects may be acceptable if they maintain or improve the licensee's professional competence. (3) Non-technical subjects . Qualified continuing education programs in subjects other than those listed in section (2) of this rule are non-technical subjects and are eligible for CPE credit if the program directly contributes to the licensee's professional competence. (a) Credit for programs in non-technical subjects is limited to 16 CPE hours per renewal period. (b) The following are examples of non-technical subjects: (A) Interpersonal management skills; (B) Public relations; (C) Practice development; (D) Practice administration. (E) Marketing (F) Personnel/HR (G) Personal Development (H) Communication (I) Business Management & Organization Statutory/Other Authority: ORS 673.040, 673.050 & 673.410 Statutes/Other Implemented: ORS 673.165 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 1-2015, f. 9-30-15, cert. ef. 10-1-15 BOA 6-2004, f. 12-30-04, cert. ef. 1-1-05 BOA 7-2001, f. 12-31-01, cert. ef. 1-1-02 BOA 5-2000, f. 12-7-00, cert. ef. 1-1-01 BOA 6-1999, f. 12-21-99, cert. ef. 1-1-00 BOA 2-1999, f. & cert. ef. 2-22-99 BOA 1-1999, f. & cert. ef. 1-20-99 AB 1-1996, f. & cert. ef. 1-29-96 AB 4-1994, f. & cert. ef. 9-27-94 AB 5-1991, f. & cert. ef. 7-1-91 AB 1-1985, f. & ef. 3-12-85
801-040-0070 CPE Audit (1) The Board may audit CPE reports submitted by licensees. When a licensee is selected for audit of CPE hours, licensees are required to submit the following: (a) All appropriate documentation that confirms attendance of all CPE programs and the number of eligible CPE hours; and (b) Any additional information required. (2) Licensees must comply with all requests for information and any applicable deadlines for submitting information as required. Statutory/Other Authority: ORS 673.410 Statutes/Other Implemented: ORS 673.165 History: BOA 1-2026, amend filed 01/29/2026, effective 02/01/2026 BOA 1-2025, amend filed 09/26/2025, effective 10/01/2025 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 10-2005, f. 11-22-05, cert. ef. 1-1-06 BOA 6-2004, f. 12-30-04, cert. ef. 1-1-05 BOA 7-2003, f. 12-23-03 cert. ef. 1-1-04 BOA 7-2001, f. 12-31-01, cert. ef. 1-1-02 BOA 5-2000, f. 12-7-00, cert. ef. 1-1-01 BOA 6-1999, f. 12-21-99, cert. ef. 1-1-00 AB 4-1994, f. & cert. ef. 9-27-94 AB 1-1985, f. & ef. 3-21-85
801-040-0100 New Licenses/Reinstated Licenses (1) CPE Requirement (a) Licensees who receive an initial license to practice public accountancy shall comply with the CPE requirements from the date of issuance of the license on a prorated basis of ten (10) hours of CPE as described in OAR 801-040-0010(1) for each full three (3) month period from the date of the initial license, until the end of the renewal period in which the license is issued. If the time-period is less than three (3) full months, the only CPE required for license renewal is the four (4) hours of ethics described in OAR 801-040-0010(1)(d). (b) The 20 hour annual CPE requirement shall also be prorated at five (5) CPE hours for each full 3 month period from the date of the initial license, until the end of the renewal period in which the license is issued. If the time-period is less than three (3) full months from the date of the initial license until the first license expiration date no annual CPE requirement will be required. (c) CPE hours earned during any month of the two-year renewal cycle during which the initial license was issued shall be eligible to meet the initial CPE requirement. (d) The maximum credit allowed for non-technical CPE hours is no more than 20% of the prorated CPE hours due. (2) Requirement for licensed public accountants who become licensed as certified public accountants. Licensees who hold a license to practice public accountancy as a licensed public accountant under ORS 673.100, and who receive an initial certificate and license to practice public accountancy as a certified public accountant shall, in addition to the requirement under section (1) of this rule, complete and report 10 CPE hours for each full 3-month period of the renewal period during which the person held a license as a public accountant. CPE hours earned during any month of the two-year renewal cycle during which the initial license was issued shall be eligible for credit to meet this requirement. Statutory/Other Authority: ORS 673.040, 673.050 & 673.410 Statutes/Other Implemented: ORS 673.165 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 4-2011, f. 12-28-11, cert. ef. 1-1-12 BOA 6-2004, f. 12-30-04, cert. ef. 1-1-05 BOA 7-2003, f. 12-23-03 cert. ef. 1-1-04 BOA 7-2001, f. 12-31-01, cert. ef. 1-1-02 BOA 5-2000, f. 12-7-00, cert. ef. 1-1-01 AB 4-1994, f. & cert. ef. 9-27-94 AB 4-1989, f. & cert. ef. 3-13-89 AB 1-1985, f. & ef. 3-21-85
801-040-0150 Waivers (1) CPE waivers. The Board, in its discretion, may waive CPE requirements for: (a) Reasons of health, certified by a medical doctor, that prevent the licensee from complying with CPE requirements; (b) A licensee who is on extended active military duty, who does not practice public accountancy during the renewal period, and who provides a copy of orders to active military duty; and (c) Other good cause, to be determined by the Board on a case-by-case basis. (2) Requests for waivers. A request for waiver of CPE requirements must be submitted in writing for each renewal period during which the conditions supporting the waiver exist. Statutory/Other Authority: ORS 673.040, 673.050 & 673.410 Statutes/Other Implemented: ORS 673.165 & 673.170 History: BOA 1-2026, amend filed 01/29/2026, effective 02/01/2026 BOA 1-2015, f. 9-30-15, cert. ef. 10-1-15 BOA 6-2004, f. 12-30-04, cert. ef. 1-1-05 BOA 7-2001, f. 12-31-01, cert. ef. 1-1-02 BOA 5-2000, f. 12-7-00, cert. ef. 1-1-01 BOA 6-1999, f. 12-21-99, cert. ef. 1-1-00 AB 4-1994, f. & cert. ef. 9-27-94 AB 5-1991, f. & cert. ef. 7-1-91 AB 1-1985, f. & ef. 3-21-85
801-040-0160 Failure to Comply (1) CPE Penalty (a) Active Licensees. Licensees who submit an application for renewal of an active license and who do not comply with the CPE requirements described in OAR 801-040-0010 are required to complete and report an additional 16 hours of qualifying CPE. (b) Inactive licensees. Licensees who submit an application for renewal of an inactive license and who do not comply with the CPE requirements described in OAR 801-040-0010 are required to complete and report an additional 8 hours of qualifying CPE. (2) Failure to comply with CPE requirements . Licensees who do not meet the CPE requirements may not be renewed and may be subject to disciplinary action under ORS 673.170(2)(L), unless CPE requirements have been waived under OAR 801-040-0150. Statutory/Other Authority: ORS 673.410 Statutes/Other Implemented: ORS 673.165 & 673.170 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 4-2011, f. 12-28-11, cert. ef. 1-1-12 BOA 6-2004, f. 12-30-04, cert. ef. 1-1-05 BOA 7-2003, f. 12-23-03 cert. ef. 1-1-04 BOA 7-2001, f. 12-31-01, 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 AB 5-1991, f. & cert. ef. 7-1-91 AB 1-1985, f. & ef. 3-21-85
801-050-0005 Purpose (1) The purpose of peer review is to monitor firm compliance with applicable accounting and auditing standards promulgated by generally recognized standard setting bodies. (2) The Peer Review requirement established by the Board shall emphasize education and appropriate remedial procedures. In the event a firm does not comply with professional standards, or the firm’s work is so inadequate as to warrant disciplinary action, the Board shall take appropriate action to protect the public interest. (3) The Board shall appoint a Peer Review Oversight Committee (PROC), and such other committees as the Board, in its discretion deems necessary, to provide oversight of the administration of approved peer review programs in order to provide reasonable assurance that peer reviews are being conducted and reported on in accordance with the minimum standards for performing and reporting on peer reviews described in these rules. (4) This chapter shall not require any firm or licensee to become a member of any organization sponsoring a peer review program. Statutory/Other Authority: ORS 673.455 & OL 2001, Ch. 638 & Sec. 12 Statutes/Other Implemented: ORS 673.455 History: BOA 7-2009, f. 12-15-09 cert. ef. 1-1-10 BOA 11-2005, f. 11-22-05, cert. ef. 12-15-05 BOA 6-2001, f. 12-28-01, cert. ef. 1-1-02 AB 2-1994, f. & cert. ef. 4-28-94
801-050-0030 Peer Review Oversight Program (PROC) (1) The Board shall: (a) Establish standards for approved peer review programs; (b) Review sponsor applications for peer review programs for approval; (c) Consider reports from the PROC; (d) Take appropriate actions to carry out the functions of the PROC and achieve the purpose of the peer review requirement; and (e) Authorize, conduct or contract for a peer review program as the Board, in its discretion, deems to be appropriate. (2) Peer Review Oversight Committee : (a) The committee shall be composed of at least three members; (b) No committee member may be a current member of the Board or RAB, or perform any enforcement related work for regulatory or governmental bodies, professional organizations (including but not limited to AICPA or state ethics committee, AICPA Joint Trial Board) or similar groups or subgroups; (c) At least one member shall have an active license to practice public accountancy in this state and shall have current experience in accounting and auditing, quality control practices, and be an AICPA qualified peer reviewer; (d) One member may be a non-licensee with suitable experience in preparing or using financial statements. (e) Each member is required to sign a confidentiality agreement indicating they will not divulge any information to the Board that would identify any firm, licensee, or peer reviewer/reviewing firms as a result of their monitoring of the peer review process. Statutory/Other Authority: ORS 673.455 & OL 2001, Ch. 638 & Sec. 12 Statutes/Other Implemented: ORS 673.455 History: BOA 1-2019, amend filed 12/19/2019, effective 01/01/2020 BOA 1-2018, amend filed 05/21/2018, effective 05/22/2018 BOA 7-2009, f. 12-15-09 cert. ef. 1-1-10 BOA 11-2005, f. 11-22-05, cert. ef. 12-15-05 BOA 6-2001, f. 12-28-01, cert. ef. 1-1-02 BOA 6-1999, f. 12-21-99, cert. ef. 1-1-00 BOA 1-1998, f. & cert. ef. 1-26-98 AB 2-1996, f. & cert. ef. 9-25-96 AB 2-1994, f. & cert. ef. 4-28-94
801-050-0060 Confidentiality Client records that are received in the course of a peer review shall be treated as confidential in accordance with the provisions of Oregon Public Records Law (ORS Chapter 192). Statutory/Other Authority: ORS 673.455 & OL 2001, Ch. 638 & Sec. 12 Statutes/Other Implemented: ORS 673.455 History: BOA 11-2005, f. 11-22-05, cert. ef. 12-15-05 BOA 6-2001, f. 12-28-01, cert. ef. 1-1-02 BOA 6-1999, f. 12-21-99, cert. ef. 1-1-00 AB 2-1994, f. & cert. ef. 4-28-94
801-050-0065 Document Retention (1) Documents created by the sponsor of an approved peer review program and Peer Reviewer shall be retained by the sponsor for a period of time corresponding to the designated retention period of the sponsor. In no event shall the retention period be less than one hundred twenty (120) days from the date of acceptance of the review by the sponsor. (2) Firms shall retain all documents relating to peer review reports described in OAR 801-050-0040, including working papers of the underlying engagement subject to Peer review that was reviewed, for five years from the date of acceptance of the peer review by the sponsor. Statutory/Other Authority: ORS 673.455 & 673.457 Statutes/Other Implemented: ORS 673.457 History: BOA 7-2009, f. 12-15-09 cert. ef. 1-1-10 BOA 11-2005, f. 11-22-05, cert. ef. 12-15-05
801-050-0070 Application for Administration of Peer Review Program (1) Application. Applications for administration of a peer review program shall be submitted to the Board in writing and shall be accompanied by materials describing the operation of the proposed peer review program. Materials submitted by the sponsor must be sufficient to demonstrate that the proposed peer review program meets the minimum standards for performing and reporting on peer reviews. (2) Sponsors that are over sighted by and report to the AICPA Peer Review Board are not required to submit an application for approval to the Board. Statutory/Other Authority: OL 2001, Ch. 638, Sec. 12 & ORS 673.455 Statutes/Other Implemented: ORS 673.455 History: BOA 7-2009, f. 12-15-09 cert. ef. 1-1-10 BOA 11-2005, f. 11-22-05, cert. ef. 12-15-05 BOA 6-1999, f. 12-21-99, cert. ef. 1-1-00 AB 2-1994, f. & cert. ef. 4-28-94
801-050-0080 Minimum Standards for Peer Review Programs (1) Peer review programs must inform the firm of the results and include procedures as appropriate to the type of review being conducted, that assure a firm that the firm’s system of quality control is appropriately designed to provide reasonable assurance that: (a) The firm and its personnel comply with professional standards and applicable regulatory and legal requirements; (b) The firm or the firm’s engagement partners issue reports that are appropriate in the circumstances; (c) The firm has adopted policies designed to achieve the objectives of its system of quality control; (d) The firm has established procedures necessary to implement and monitor compliance with policies; (2) System Peer Review. The peer review program must also provide, as appropriate to the type of review being conducted, the firm under review with reasonable assurance that the firm’s system of quality control includes well designed and effectively applied policies and procedures addressing each of the following elements: (a) Leadership responsibilities for quality within the firm; (b) Relevant ethical and independence requirements; (c) Acceptance and continuance of client relationships and specific engagements; (d) Human resources that provide the firm with personnel who have capabilities, competence and professional ethics; (e) Engagement performance requirements. (f) Monitor compliance with the firm’s quality control requirements (3) Engagement Peer Review programs must include procedures that inform the firm of the results of engagement reviews of the following conditions: (a) Engagement reviews that identify significant and material non-compliance with professional standards and regulatory and legal requirements. (b) Engagement reviews where nothing came to the reviewer’s attention that caused the reviewer to believe that the engagements submitted for review were not performed and reported on in conformity with applicable professional standards in all material respects. (4) Firm inspection standards required by the PCAOB shall be deemed to meet the minimum standards for public company audit firms; provided, however, that such firms, which also perform attest services for non-public companies shall be required to meet the peer review requirements of OAR 801-050. Statutory/Other Authority: ORS 673.455 & OL 2001, Ch. 638 & Sec. 12 Statutes/Other Implemented: ORS 673.455 History: BOA 7-2009, f. 12-15-09 cert. ef. 1-1-10 BOA 11-2005, f. 11-22-05, cert. ef. 12-15-05 BOA 8-2003, f. 12-23-03 cert. ef. 1-1-04 BOA 6-2001, f. 12-28-01, cert. ef. 1-1-02 BOA 6-1999, f. 12-21-99, cert. ef. 1-1-00 BOA 3-1999, f. & cert. ef. 3-26-99 BOA 1-1998, f. & cert. ef. 1-26-98 AB 2-1996, f. & cert. ef. 9-25-96
801-060-0010 Definitions (1) " Eligible Student " means an individual who meets the scholarship grant program eligibility requirements under OAR 801-60-0030, is currently enrolled at an eligible institution, and meets all other eligibility criteria established by rule or under the grant agreement. (2) " Cost of attendance ” means the sum of tuition and standard fees for the number of credit hours per academic term and the cost of required course materials necessary to complete the course. (3) “ Degree program ” means a program that leads to an associate, baccalaureate, master’s degree or professional certificate. (4) “ Eligible institution ” means a post-secondary education institution, as defined in Oregon Laws 2025, chapter 370. (5) “ Good standing ” means the eligible student is maintaining satisfactory academic progress as defined by the eligible institution in accordance with Federal Title IV regulations and guidelines. (6) " Grant agreemen t" means an agreement entered into between the Board of Accountancy and a nonprofit organization to administer the scholarship grant program. (7) “ Grantee ” means a nonprofit organization that agrees to administer a scholarship program to provide need-based scholarships to eligible students pursuing degrees or certifications in accounting at eligible institutions. (8) “ Tuition ” means the amount charged to an eligible student for a course as part of a degree program. (9) “ The Oregon Board of Accountancy Pipeline Scholarship Grant Program ” or “ Scholarship Grant Program ” means the program authorized under Oregon Laws 2025, chapter 370 and OAR 801-60-0010 to 801-60-0080. Statutory/Other Authority: SB 796 (2025) Statutes/Other Implemented: Chapter 370, OL History: BOA 2-2025, adopt filed 10/22/2025, effective 10/22/2025
801-060-0020 Grant Requirements (1) The Board of Accountancy may make grants up to the amount approved in its legislatively approved budget for making grants under the Oregon Board of Accountancy Pipeline Scholarship Grant Program to one or more nonprofit entities to be used to provide need-based scholarships to eligible students seeking higher education in accounting at eligible institutions. (2) The grantee and the board may enter into a grant agreement specifying the amount of the grant and other terms, including any administrative costs that may be retained by the grantee along with other requirements specified by the board. (3) Grantees must disburse funds to eligible students within a time schedule specified by the board. (4) Grantees may not disburse scholarship funds except pursuant to the grant terms and these administrative rules. If a grantee disburses scholarship funds to an ineligible student or otherwise uses the funds in a manner not authorized by the grant agreement or these rules, the grantee must reimburse the board the full amount of those funds. (5) Grantees must return any unused funds to the board within the time specified in any grant agreement. (6) Each grantee must maintain sufficient records to document its activities related to the scholarship grant program. Additional recordkeeping requirements may be specified by the board in the grant agreement. (7) Upon request of the board, each grantee must make its academic and financial records related to the scholarship grant program available for review by the board or its designee and must retain those records for each award for not less than three years after the scholarship funds are awarded to a student. Statutory/Other Authority: SB 796 (2025) Statutes/Other Implemented: Chapter 370, OL History: BOA 2-2025, adopt filed 10/22/2025, effective 10/22/2025
801-060-0030 Eligible Students An eligible student is one enrolled at an eligible institution who: (1) Is currently enrolled in classes totaling at least six (6) quarter or semester credit hours per term; (2) Demonstrates financial need under the same standard as is required for federal Pell Grant eligibility, Oregon Opportunity Grant eligibility, or as otherwise required under the scholarship award agreement entered into by the student and the grantee; (3) Is pursuing classes as part of a degree program toward a degree or certification in accounting, with an intent to obtain professional accounting licensure in Oregon; and (4) Is in good standing at the eligible institution and maintains at least a 2.5 grade point average, or a higher required average as determined by the grantee, in all accounting and business courses. Statutory/Other Authority: SB 796 (2025) Statutes/Other Implemented: Chapter 370, OL History: BOA 2-2025, adopt filed 10/22/2025, effective 10/22/2025
801-060-0040 Residency Requirements For a student to be eligible for a scholarship under the scholarship grant program the student must: (1) Be a U.S. Citizen, or an eligible non-citizen as defined by federal regulations under Title IV, part B of the Higher Education Act of 1965 as amended; and (2) Be a resident of the State of Oregon. Statutory/Other Authority: SB 796 (2025) Statutes/Other Implemented: Chapter 370, OL History: BOA 2-2025, adopt filed 10/22/2025, effective 10/22/2025
801-060-0050 Application/Selection Procedures (1) Applicants for a scholarship under the scholarship grant program must complete and submit the Free Application for Federal Student Aid or its equivalent. (2) Applicants must submit a scholarship application form, as specified by the grantee, that includes a statement that the eligible student intends to obtain professional accounting licensure in Oregon. (3) Applications must be filed during the timeframe established by the grantee. (4) Selection of scholarship recipients must be needs-based and include consideration of any criteria included in the grant agreement. Statutory/Other Authority: SB 796 (2025) Statutes/Other Implemented: Chapter 370, OL History: BOA 2-2025, adopt filed 10/22/2025, effective 10/22/2025
801-060-0060 Scholarship Amounts Scholarships awarded to eligible students may be an amount up to the cost of attendance at the eligible institution but no more than $5,000 per student, per academic year for attendance at a university, and no more than $3,000 per student, per academic year for attendance at a community college. Statutory/Other Authority: SB 796 (2025) Statutes/Other Implemented: Chapter 370,OL History: BOA 2-2025, adopt filed 10/22/2025, effective 10/22/2025
801-060-0070 Conditions of Award (1) Except as provided in section (2) below, the maximum period of scholarship eligibility for eligible students may not exceed six (6) academic years of undergraduate or graduate level study. (2) Students who need to exceed the time limitations in section (1) of this rule or to attend school for less than six (6) quarter or semester credit hours per term may be eligible to receive a scholarship, if the grantee determines that the student’s need is legitimate and funds are available. (3) A scholarship award may not be made to any student failing to maintain the required average GPA required under OAR 801-60-0030(4) or who fails to maintain good standing at the eligible institution. (4) An eligible student may apply for renewal of a scholarship on an annual basis until the student has received funding for the maximum period of scholarship eligibility described in section (1) of this rule. Statutory/Other Authority: SB 796 (2025) Statutes/Other Implemented: Chapter 370, OL History: BOA 2-2025, adopt filed 10/22/2025, effective 10/22/2025