justicedao/ipfs_state_laws huggingface dataset:
801-010-0090 Servicemember, Spouse or Domestic Partner Practice Permit (1) If a servicemember or the spouse or domestic partner of a servicemember has a covered license as defined in section (3) of this rule and relocates residence because such servicemember receives military orders for military service in Oregon, such covered license shall be considered valid for the scope of practice in Oregon if such servicemember, spouse or domestic partner submits to the Oregon Board of Accountancy an application described in section (2). (2) An application described in this subsection includes the following: (a) Proof of military orders described in section (1). (b) If the applicant is the spouse or domestic partner of a servicemember, a copy of the marriage certificate. (c) A notarized affidavit affirming, under the penalty of law, that: (A) The applicant is the person described and identified in the application; (B) All statements made in the application are true and correct and complete; (C) The applicant has read and understands the requirements to receive a license, and the scope of practice, of the Oregon Board of Accountancy; (D) The applicant certifies that the applicant meets and shall comply with requirements described in subparagraph (C); (E) The applicant is in good standing in all States in which the applicant holds or has held a license; and (F) The applicant holds a covered license as defined in section (3). (3) The term "covered license" means a professional license that, with respect to a scope of practice, that: (a) Is in good standing with the licensing authority that issued such license; (b) Has not been revoked or had discipline imposed by any State; (c) Does not have an investigation relating to unprofessional conduct pending in any State relating to it; and (d) Has not been voluntarily surrendered while under investigation for unprofessional conduct in any State. (4) A person qualified for authorization to practice under this rule is not required to apply under this rule and may apply for any other applicable form of licensure for which they qualify. (5) A permit issued under this rule is valid for the duration of the military orders and will expire based on the date of the military orders as long as the covered license is maintained active and in good standing. A person authorized to practice under this rule is responsible for providing the Board the military orders ending military service in Oregon. Statutory/Other Authority: ORS 673.410 & ORS 673.153 Statutes/Other Implemented: ORS 673.410 & ORS 673.153 History: BOA 1-2026, adopt filed 01/29/2026, effective 02/01/2026
801-010-0100 Public Accountant Licenses (1) Application requirements . Applicants for the license of public accountant must submit the following: (a) A completed application on a form as provided from the Board; (b) Evidence of passing the Financial Accounting and Reporting, Taxation and Regulation sections of the CPA exam with a score of 75 or higher; (c) Evidence of passing an ethics exam that has been adopted by the Board with a score of 90 or above; and (d) Evidence of experience obtained after passing the required portions of the CPA exam as required by ORS 673.100. This experience must be at least one year, which means having a minimum of 12 months and at least 2,000 hours of supervised employment. (e) The experience and examination requirements must be obtained and completed within eight years immediately preceding the date of application for license. (f) 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. (2) Experience requirements. (a) Applicants must meet the experience requirements described in OAR 801-010-0065(2) & (3). (b) The experience required under ORS 673.100 consists of activities generally performed by Oregon licensed CPAs and PAs engaged in public practice. Typical public practice experience for a Public Accountant includes tax return preparation, compiling financial statements, and financial advisory services. Experience obtained by an applicant for a Public Accountant license must be performed while employed at a public accounting firm. (3) Public Accountant practice restrictions. Licensed public accountants who qualified for the CPA exam after January 1, 2002 are not permitted to perform audits. Statutory/Other Authority: ORS 673.410 & 673.100 Statutes/Other Implemented: ORS 673.100, 673.150 & 673.103 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 2-2014, f. 12-15-14, cert. ef. 1-8-15 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 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 1-1999, f. & cert. ef. 1-20-99 BOA 1-1998, f. & cert. ef. 1-26-98 AB 4-1994, f. & cert. ef. 9-27-94 1AB 3-1984, f. 12-19-84, ef. 1-1-85 1AB 4-1982, f. & ef. 5-21-82 1AB 41, f. & ef. 12-2-76 1AB 9, f. 6-24-60
801-010-0110 Renewal of License (1) Unless properly renewed, active, inactive and retired licenses that end in even numbers expire on June 30 of even-numbered years and licenses that end in odd numbers expire on June 30 of odd-numbered years. To renew an active, inactive or retired license, the license holder must: (a) Submit the current renewal form published by the Board, fully completed and received no later than June 30 of the year in which the license expires. Applications that are submitted after June 30 must include a late fee described in OAR 801-010-0010; (b) Pay the renewal fee specified in OAR 801-010-0010; and (c) If applying for renewal of an active or inactive license, provide evidence that the applicant has satisfied the continuing education requirements as provided in OAR 801-040-0010. (2) An active, inactive or retired licensee that does not renew by June 30 of the year in which the license expires shall not hold out in any way as a CPA or PA nor can they practice public accounting until the license is renewed. An active, inactive or retired license that is not renewed within 60-days after the close of the license period for which it was issued will lapse. An active, inactive or retired licensee whose license has lapsed shall not hold out in any way as a CPA or PA nor can they practice public accounting until the license is reinstated. Lapsed licensees may not hold ownership interest in a registered CPA or PA firm. (3) The Board will pro-rate a licensee’s initial license fee in six month increments, depending on the date of issuance. (4) The Board will pro-rate the continuing education requirements for licensee’s first renewal. (5) The Board may waive the renewal fee if an initial CPA/PA license is issued in May or June of the year in which the license is due for renewal. Statutory/Other Authority: ORS 673.410 & 673.410 Statutes/Other Implemented: ORS 673.150 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 1-2017, f. & cert. ef. 1-4-17 BOA 2-2014, f. 12-15-14, cert. ef. 1-8-15 BOA 3-2010, f. 12-15-10, cert. ef. 1-1-11 BOA 2-2006, f. 12-22-06, cert. ef. 1-1-07 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 AB 1-1995, f. & cert. ef. 1-25-95 AB 4-1994, f. & cert. ef. 9-27-94 AB 3-1994, f. & cert. ef. 8-10-94 AB 5-1993, f. & cert. ef. 8-16-93 AB 4-1991, f. & cert. ef. 7-1-91 AB 3-1991, f. & cert. ef. 4-10-91 1AB 4-1981, f. & ef. 6-17-81
801-010-0121 Ability of Inactive and Retired Status Licensees to Serve as Trustee of a Trust or a Court Appointed Receiver, Trustee, Guardian, Conservator, or Personal Representative of an Estate. Notwithstanding the limitations set forth above, inactive and retired status licensees may serve without compensation as a trustee for a trust, or as a court appointed receiver, trustee, guardian, conservator, or personal representative/executor of an estate; provided, however, the licensee must comply with all fiduciary duties and responsibilities of the position and cannot perform attestation work for the entity or individual for which the service is provided. Statutory/Other Authority: ORS 673.150 & ORS 673.220 Statutes/Other Implemented: ORS 673.410 History: BOA 1-2026, adopt filed 01/29/2026, effective 02/01/2026
801-010-0140 Restoration of an Expired Permit (1) A permit that is not renewed for six years after the close of the permit period expires pursuant to ORS 673.150(3). The Board may restore an expired permit upon determination of just cause pursuant to ORS 673.150(4). The determination of just cause is in the discretion of the Board. (2) The Board may determine that an expired permit can be restored for just cause when a person with an expired permit submits the following: (a) A completed application to request to restore an expired permit on a form provided for by the Board; (b) A fee in the amount of $990; (c) Complete and report 80 CPE hours which must be completed within the 12 month period immediately preceding the date the application for a restored permit is received at the Board office and is subject to the following: (A) Credit for programs in non-technical subjects is limited to 16 CPE hours; (B) Complete and report four CPE hours in ethics; and (C) Submit proof of completion certificates for each CPE course submitted; and (D) CPE hours used for restoration of an expired permit cannot be claimed on a renewal application. (d) Proof of passing a Board approved ethics exam with a score of 90 percent or higher; and (e) Proof of completion of one year of supervised public accountancy experience within 3 years immediately preceding the date the application for a restored permit is received at the Board office. The one year of experience must comply with the experience requirements as provided for in OAR 801-010-0065(2) - (4). Statutory/Other Authority: ORS 673.150 & 673.410 Statutes/Other Implemented: ORS 673.150 History: BOA 1-2026, amend filed 01/29/2026, effective 02/01/2026 BOA 2-2024, adopt filed 06/28/2024, effective 07/01/2024
801-010-0170 Publication of Disciplinary Action The Board in its discretion will publicize disciplinary action taken under ORS 673.170 in such manner and for such period as it may direct. Statutory/Other Authority: ORS 673.410 Statutes/Other Implemented: ORS 673.170 History: BOA 1-2026, amend filed 01/29/2026, effective 02/01/2026 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 AB 4-1991, f. & cert. ef. 7-1-91 1AB 9, f. & cert. ef. 6-24-60
801-020-0620 Bidding and Contracting for Municipal Audits (1) Municipal Roster. The Oregon Board of Accountancy is authorized by ORS 297.670 to prepare and maintain the Municipal Roster of licensees who are authorized to conduct municipal audits required by ORS 297.425. (2) Requirement for firm registration. Municipal audits required by ORS 297.425 may only be conducted through a Firm registered under the provisions of ORS 673.160. (3) Licensees authorized to bid and contract for municipal audits. The following licensees who are admitted to the Municipal Roster may bid and contract for municipal audits in accordance with ORS 297.465: (a) A licensed CPA who is a sole proprietor and registered under ORS 673.160; (b) A licensed PA under ORS 673.100 who passed the audit section of the CPA Exam as a requirement for licensing and who is registered under ORS 673.160; (4) Firms authorized to bid and contract for municipal audits. Bids, contracts and municipal audits may be issued in the name of a Firm under the following circumstances: (a) A licensee who is a member of a Firm, and who is on the Municipal Roster, may bid, contract or issue municipal audits in accordance with ORS 297.465 under the name of such Firm if all owners of the Firm are on the municipal roster; or (b) A Firm that has at least one member who is on the Municipal Roster may bid, contract or issue municipal audits in the name of the Firm only if the contract and the related audit report are both signed in the name of the Firm by the member who is on the Municipal Roster. (c) For purposes of this rule, “member” means a partner, shareholder, or owner of the firm. Any other licensee, including an independent contractor, office sharer or licensee working for or with a firm on a limited basis is not a member. (5) Except as provided in this rule, no person may bid, contract or otherwise offer to issue or issue an audit under ORS 297.405 to 297.555. Statutory/Other Authority: ORS 297.670, 297.680 & 297.740 Statutes/Other Implemented: ORS 297.680 History: BOA 6-2006, f. 12-22-06, cert. ef. 1-1-07 BOA 5-2004, f. 12-30-04, cert. ef. 1-1-05 BOA 4-2002, f. 12-27-02, cert. ef. 1-1-03 BOA 5-2000, f. 12-7-00, cert. ef. 1-1-01 AB 1-1994, f. & cert. ef. 1-21-94 AB 6-1993(Temp), f. 11-2-93, cert. ef. 11-4-93 AB 3-1993, f. 1-14-93, cert. ef. 1-15-93 AB 3-1992, f. & cert. ef. 2-18-92 AB 2-1991, f. & cert. ef. 2-28-91 Reverted to 1AB 15, f. 4-23-69 AB 1-1988(Temp), f. 2-17-88, cert. ef. 2-22-88 1AB 15, f. 4-23-69 1AB 8, f. 8-17-54
801-020-0700 Qualifications for Continuance on Roster (1) Renewal. The renewal of authorization to conduct municipal audits is accomplished with the licensee's biennial renewal. Licensees who wish to renew authorization to conduct municipal audits must include the following information with the biennial renewal application: (a) A statement that the licensee wishes to renew authority to conduct municipal audits; (b) Payment of the municipal auditor renewal fee described in OAR 801-010-0010; and (c) A report of the correct number of CPE hours required for municipal auditors. (2) Continuing CPE Requirement. Licensees admitted to the municipal roster are required to complete 24 hours of CPE in subjects directly related to the governmental environment and governmental auditing during each renewal period. The required number of CPE hours for renewal may include CPE programs of any level (basic, intermediate, advanced or updates). At least 16 of the 24 CPE hours required must be in one or more of the following subjects: (a) Audits of state and local governmental units; (b) Governmental accounting and financial reporting standards and updates; (c) Generally Accepted Governmental Auditing Standards and updates; (d) Single Audit Act and related circulars and supplements published by the Government Accountability Office, Office of Management and Budget; (e) Oregon Local Budget Law; or (f) Minimum standards of audits and reviews of Oregon municipal corporations. (3) Limitation. No more than 8 of the 24 required hours may be in courses relating to generally accepted auditing standards and procedures. Courses that make up the 8 hours described herein may include such topics as current developments in audit methodology, assessment of internal controls and statistical sampling. (4) CPE credit. The 24 hours of CPE required for renewal of municipal audit authority may be included in the 80 hours of CPE required for renewal of the CPA/PA permit. During the first renewal period after appointment to the municipal roster, the 24 hour CPE requirement shall be prorated at one (1) CPE hour per month. (5) The Board will pro-rate a license’s first municipal auditor renewal fee in six month increments, depending on the date of issuance. Statutory/Other Authority: ORS 297.670, 297.680 & 297.740 Statutes/Other Implemented: ORS 297.680 History: BOA 1-2017, f. & cert. ef. 1-4-17 BOA 5-2004, f. 12-30-04, cert. ef. 1-1-05 BOA 5-2003, f. 12-23-03 cert. ef. 1-1-04 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 1-1998, f. & cert. ef. 1-26-98 AB 2-1996, f. & cert. ef. 9-25-96 AB 4-1994, f. & cert. ef. 9-27-94 AB 3-1992, f. & cert. ef. 2-18-92 AB 4-1990, f. & cert. ef. 7-17-90 AB 4-1988, f. & cert. ef. 10-28-88
801-030-0015 Confidential Client Information (1) Confidential client information . A licensee will not disclose any confidential client information unless the licensee has obtained the written consent of the client, or others legally authorized to give such consent on behalf of the client. (2)(a) Permitted disclosures . Subsection (1) of this rule will not apply when: (A) When disclosure is required by the standards of the public accountancy profession; (B) When disclosure is required by a court order; (C) In response to subpoenas enforceable by order of any court or agency; (D) Disclosure is in response to an investigation by the Board or other regulatory agency; (E) Disclosure is in response to peer review; or (F) Disclosure is in response to an insurance carrier of a licensee in connection with a claim. (G) Except as provided for in OAR 801-030-0040. (b) The Board and committee members will not disclose confidential client information that comes to its attention from licensees involved in disciplinary proceedings or otherwise in carrying out its official responsibilities, unless allowable as stated in (a) of this subsection. (c) This prohibition will not restrict Board staff in the exchange of information with any investigative or disciplinary body. 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 2-2014, f. 12-15-14, cert. ef. 1-8-15 BOA 3-2007, f. 12-27-07 cert. ef. 1-1-08 BOA 3-2006, f. 12-22-06, cert. ef. 1-1-07 BOA 9-2005, f. 11-22-05, cert. ef. 1-1-06 BOA 1-2005, f. 1-26-05, cert. ef. 2-1-05 BOA 6-2003, f. 12-23-03 cert. ef. 1-1-04 BOA 5-2001, 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 2-1984, f. & ef. 5-21-84 AB 1-1978, f. & ef. 1-11-78
801-030-0030 Records (1) Records. A licensee will furnish to a client or former client within 60 days of the request, regardless of unpaid fees, upon request made by the client or former client within seven years after the issuance of the document: (a) Copy of a tax return; (b) Copy of any report or other document issued by the licensee to or for such client; (c) Any accounting or other records belonging to, or obtained from or on behalf of the client which the licensee removed from the client’s premises or received for the client’s account; and (d) Copy of the licensee’s working papers, to the extent that such working papers include records that would be part of the client’s books and records and are not otherwise available to the client. (2) Retention of Records . Beginning on June 1, 2020, Licensees must retain copies of all client records used to complete tax returns or other reports for a period of at least seven years, unless otherwise required by law, or longer if necessary for purposes of an investigation. Statutory/Other Authority: 673.380 & 673.410 Statutes/Other Implemented: 673.410 History: BOA 1-2019, adopt filed 12/19/2019, effective 01/01/2020
801-030-0040 Notification to Clients (1)(a) Licensees transferring to a new Firm, leaving the practice of public accountancy, or selling their practice must notify clients within 60-days of transition by providing: (A) The name and location of where the client may retrieve their records; (B) The location and name of the new firm; or (C) The name and location of the licensee who is in possession of the records. (b) Licensee must provide to clients a consent to transfer their records to the new location. (2) Notification to clients for Sole Practitioners. (a) Sole practitioners have duty to safeguard Client records, funds and property in their possession or under the licensees control in the event the licensee is incapacitated, disappears or dies. (b) The sole practitioner shall provide for continuing services to a client or ensure that, in the event that licensee is incapacitated, disappears, or dies: (A) Clients are promptly notified; (B) Client records, property and funds belonging to a client are securely maintained; and (C) Those client records, property, and funds are promptly made available or returned to the respective clients. (c) Sole Practitioners shall designate a partner, personal representative, or other responsible party to assume responsibility for client files in the event the licensee is incapacitated, disappears, or dies. (d) The Board will require sole practitioners to provide to the Board the point of contact no later than December 31, 2021. (e) Sole practitioners must provide to the Board biannually on the firm renewal application, if registered, or on their individual renewal, any update to the point of contact. Statutory/Other Authority: 673.380 & 673.410 Statutes/Other Implemented: 673.410 History: BOA 1-2019, adopt filed 12/19/2019, effective 01/01/2020
801-040-0020 Controls and Reporting Reporting requirement . As a requirement for renewal of an active license, licensees are required to certify that the licensee has fulfilled the CPE requirement by signing or electronically affirming the certification section on the renewal form. Licensees are required to report the following information for each CPE program listed on the renewal form: (1) CPE programs . (a) Name of program sponsor; (b) Program title; (c) Type of CPE program, using designations provided on renewal form; (d) For self-study programs, the program sponsor’s Registry number; (e) Date(s) attended or date of completion; and (f) Number of hours claimed. (2) Published articles and books . The CPE report must include the following information for publications to be eligible for CPE credit: (a) Name and address of the publisher; (b) Title of publication; (c) Description of content; (d) Date of first publication; and (e) Number of hours claimed. 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 1-2017, f. & cert. ef. 1-4-17 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 7-2001, 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 AB 4-1994, f. & cert. ef. 9-27-94 AB 6-1992, f. & cert. ef. 8-10-92 AB 1-1985, f. & ef. 3-21-85