reglab/statecodes huggingface dataset:
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 672 - Professional Engineers; Land Surveyors; Photogrammetrists; Geologists › Section 672.555 - Application; qualifications for certificates of registration; rules.

(1) An application for registration as a geologist shall show the applicant’s education and a detailed summary of the geological work performed by the applicant.
(2) To be eligible for a certificate of registration, an applicant shall meet each of the following minimum qualifications:
(a) Have either:
(A) Graduated from an accredited college or university with a major in geology, engineering geology, geological engineering or related geological science approved by the State Board of Geologist Examiners; or
(B) Completed and passed 45 quarter hours or the equivalent in geological science courses.
(b) Have at least seven years of geological work that includes a minimum of three years of geological work under the supervision of a registered geologist or a minimum of five accumulative years’ experience in responsible charge of geological work. The applicant may demonstrate or receive credit for the required seven years of professional geological work in the following ways:
(A) Each year of completed undergraduate study in the geological sciences shall count as one year of training up to a maximum of two years, and each year of completed graduate study shall count as one year of training up to a maximum of three years.
(B) Total credit for undergraduate and graduate study may not exceed a total of four years toward meeting the requirement for at least seven years of geological work.
(C) The board may consider in lieu of geological work required, the cumulative total of geological work or geological research completed by persons teaching at the college or university level, provided such work or research is equivalent to the professional requirements specified in this subsection.
(D) The board shall determine the applicability of geological work by reviewing the applicant’s documented and referenced geological work history in a responsible position. The board shall determine the adequacy of the required supervision and experience in accordance with standards adopted by rule by the board.
(c) Have successfully fulfilled the examination requirements, established by the board, designed to demonstrate that the applicant has the necessary knowledge and skill to exercise the responsibilities of the public practice of geology.
(3) A certificate of registration as a "geologist in training" may be granted to a person who has fulfilled the requirements described in subsection (2)(a) and (c) of this section.
(4) The board shall, by rule, adopt the minimum coursework requirements that an applicant must meet in order to satisfy subsection (2)(a) of this section. [1977 c.612 §§6,7; 1981 c.295 §2; 2005 c.9 §1]
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 672 - Professional Engineers; Land Surveyors; Photogrammetrists; Geologists › Section 672.565 - Certification in specialty; rules; professional affairs committees.

(1) In addition to registering as a geologist, qualified persons also may be eligible for certification in a specialty. A specialty may be created by the State Board of Geologist Examiners by rule, with the rules to contain any required additional qualifications. Only a registered geologist is eligible for certification in a specialty. Application may be submitted for both registration as a geologist and for certification in a specialty at the same time, but the applicant must be approved for registration as a geologist before being considered for certification in a specialty.
(2) An applicant for certification in a specialty shall meet all of the requirements of a registered geologist and any special requirements as the board may establish by rule, including a written examination.
(3) The board may establish professional affairs committees, as needed, to represent each of the specialties into which the board determines certification of registration may be divided. Membership of each committee shall include geologists certified or qualified in the particular specialty involved. Each committee may:
(a) Establish qualifications for certification in its specialty;
(b) Establish a description of the practice of that specialty, subject to approval of the board; and
(c) Advise the board on professional affairs in which the committee is concerned.
(4) Engineering geology shall be one of the specialties requiring certification.
(5) The board may establish by rule criteria for exempting persons applying for a certification in a specialty from a written examination requirement. [1977 c.612 §8; 1981 c.295 §3; 2005 c.9 §2; 2019 c.277 §2]
Note:
Section 3, chapter 277, Oregon Laws 2019, provides:
Sec. 3.
The amendments to ORS 672.565 by section 2 of this 2019 Act apply to applications for certifications in a specialty received by the State Board of Geologist Examiners on or after the effective date of this 2019 Act [January 1, 2020]. Applications received before the effective date of this 2019 Act shall continue to be governed by the law applicable to applications for certifications in a specialty in effect immediately before the effective date of this 2019 Act. [2019 c.277 §3]
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 672 - Professional Engineers; Land Surveyors; Photogrammetrists; Geologists › Section 672.575 - Examination.

The State Board of Geologist Examiners shall determine the scope, form and content of the examinations, provided for under ORS 672.505 to 672.705. [1977 c.612 §9]
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 672 - Professional Engineers; Land Surveyors; Photogrammetrists; Geologists › Section 672.585 - Certificate of registration; renewal; fee; replacement.

(1) The State Board of Geologist Examiners shall issue a certificate of registration to any applicant who:
(a) Submits an application to the administrator;
(b) Pays the registration fee established under ORS 672.705; and
(c) In the opinion of the board, has satisfactorily met all the requirements of ORS 672.505 to 672.705.
(2) The issuance of a certificate of registration by the board shall be prima facie evidence that the person named on the certificate of registration is entitled to all the rights and privileges of a registered geologist, or certified specialty geologist, while the certificate remains unrevoked or unexpired.
(3) Each year a person shall renew a certificate of registration at a time designated by the board.
(4) A person renewing a certificate of registration shall:
(a) Submit an application to the administrator before the expiration date of the certificate;
(b) Pay the renewal fee established under ORS 672.705; and
(c) Demonstrate compliance with the continuing education requirements established under ORS 672.588.
(5) A certificate of registration that has expired for failure to renew may only be restored after application and payment of the prescribed restoration fee.
(6) Reduced annual renewal fees for registrants reaching the age of 70 may be established by action of the board.
(7) A new certificate of registration to replace any certificate lost, destroyed, or mutilated, may be issued subject to the rules of the board and payment of the fee. [1977 c.612 §11; 1997 c.643 §23; 2019 c.125 §3]
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 672 - Professional Engineers; Land Surveyors; Photogrammetrists; Geologists › Section 672.588 - Continuing education programs; fee; rules.

(1) The State Board of Geologist Examiners may establish or approve programs of continuing education that contribute to the competency of geologists. The board may charge a fee for the programs of continuing education established by the board.
(2) The board may require completion of a program of continuing education established or approved under this section as a condition for the renewal, restoration or reissuance of a certificate of registration as a geologist issued under ORS 672.585 or 672.685.
(3) The number of hours of continuing education required shall be determined by the board, but may not exceed eight hours per year.
(4) The board may adopt rules to carry out the provisions of this section. [2019 c.125 §2]
Note:
672.588 was added to and made a part of 672.505 to 672.705 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 672 - Professional Engineers; Land Surveyors; Photogrammetrists; Geologists › Section 672.595 - Registration of persons licensed in other jurisdictions.

A person who holds a certificate of registration to engage in the practice of geology, or a certificate of specialization, issued to the person by a proper authority of a state, territory, or possession of the United States or the District of Columbia having licensing requirements comparable to Oregon, and who, in the opinion of the State Board of Geologist Examiners otherwise meets the requirements of ORS 672.505 to 672.705 may, upon application, be registered without further examination. [1977 c.612 §10]
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 672 - Professional Engineers; Land Surveyors; Photogrammetrists; Geologists › Section 672.605 - Seal of geologist.

Each registrant, upon issuance of a certificate, shall obtain a seal of the design authorized by the State Board of Geologist Examiners, bearing the registrant’s name and the legend "registered geologist" or "certified specialty geologist." All drawings, reports or other geologic papers or documents involving geologic work as defined in ORS 672.505 to 672.705 that have been prepared or approved by a registered geologist or a subordinate employee under the direction of a registered geologist for the use of or for delivery to any person or for public record within this state shall be signed by the registered geologist and impressed with the seal or the seal of a nonresident practicing under the provisions of ORS 672.505 to 672.705, either of which shall indicate responsibility for them. [1977 c.612 §12; 2001 c.232 §2]
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 672 - Professional Engineers; Land Surveyors; Photogrammetrists; Geologists › Section 672.615 - State Board of Geologist Examiners; members; powers.

(1) The State Board of Geologist Examiners shall operate as a semi-independent state agency subject to ORS 182.456 to 182.472 for the purpose of carrying out ORS 672.505 to 672.705. The board shall consist of four geologists and one public member, appointed by the Governor.
(2) Each member of the board shall be a citizen of the United States, and shall have been a resident of this state for one year preceding appointment. Each of the appointed geologist members of the board shall be a geologist registered under ORS 672.505 to 672.705. The State Geologist shall be an ex officio member of the board. Insofar as possible the board shall be composed of members having diverse geological specialties including at least one engineering geologist.
(3) Members of the board shall hold office until the expiration of the term for which they were appointed and until their successors have been appointed and qualified. On the expiration of the term of any member, the successor of the member shall be appointed in like manner for a term of three years.
(4) A person may not serve as a member of the board for more than two consecutive three-year terms.
(5) The Governor may remove any member of the board for misconduct, incompetency, neglect of duty or other sufficient cause. Vacancies in the membership of the board shall be filled for the unexpired term by appointment as provided for in this section.
(6) The board shall hold at least two regular meetings each year.
(7) The board shall fix the qualifications of an administrator.
(8) The board may:
(a) In accordance with ORS 182.468 (1), select and appoint an administrator; or
(b) Notwithstanding ORS 182.468 (1), enter into an interagency agreement with another state agency to provide for the sharing of an administrator.
(9) The administrator may not be a member of the board.
(10) The board shall fix the compensation of the administrator, who shall be in the unclassified service.
(11) The board shall have the authority to appoint committees as required or as considered advisable to perform such duties as the board may direct. Such committees shall be composed of registered geologists. Membership on all such committees is at the pleasure of the board. [1977 c.612 §13; 1987 c.158 §135; 1987 c.414 §49; 1987 c.454 §1; 1993 c.744 §239; 1997 c.643 §24; 1999 c.1084 §63; 2019 c.277 §1]
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 672 - Professional Engineers; Land Surveyors; Photogrammetrists; Geologists › Section 672.635 - Record of board proceedings; roster.

(1) The State Board of Geologist Examiners shall keep a public record of its proceedings.
(2) All official records of the board, or affidavits by the administrator as to the content of such records, shall be prima facie evidence of all matters required to be kept therein.
(3) The administrator shall make available, upon request and payment of actual cost, an annual roster showing the names and addresses of all registered geologists and certified specialists. [1977 c.612 §16; 1987 c.454 §2; 1997 c.107 §1]
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 672 - Professional Engineers; Land Surveyors; Photogrammetrists; Geologists › Section 672.645 - Appeals filed with board; service on administrator.

All appeals from a decision of the State Board of Geologist Examiners, all documents or applications required by law to be filed with the board, and any notice or legal process to be served upon the board shall be filed with or served upon the administrator of the board. [1977 c.612 §15]
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 672 - Professional Engineers; Land Surveyors; Photogrammetrists; Geologists › Section 672.655 - Code of professional conduct.

The State Board of Geologist Examiners shall cause to be prepared and shall adopt a code of professional conduct which shall be made known in writing to every registrant and applicant for registration under ORS 672.505 to 672.705. A copy of the code shall be provided to each successful applicant at the time of registration under ORS 672.585. The board may revise and amend this code of ethics from time to time and shall forthwith notify each registrant in writing of such revisions or amendments. [1977 c.612 §17; 1997 c.107 §2]
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 672 - Professional Engineers; Land Surveyors; Photogrammetrists; Geologists › Section 672.665 - Charges against geologist.

Any person may prefer charges of fraud, deceit, negligence, gross negligence, incompetence or misconduct against any registrant. Such charges shall be in writing and shall be sworn to by the person or persons making them and shall be filed with the administrator of the State Board of Geologist Examiners. [1977 c.612 §18; 1995 c.154 §1]
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 672 - Professional Engineers; Land Surveyors; Photogrammetrists; Geologists › Section 672.675 - Grounds for reprimand, suspension, revocation or refusal to renew certificate.

The State Board of Geologist Examiners has the power to suspend, revoke or refuse to renew the certificate of registration of any registrant or reprimand any registrant who is found to have been involved in:
(1) The practice of any fraud or deceit in obtaining a certificate of registration;
(2) Any negligence, gross negligence, incompetence or misconduct in the practice of geology as a registered geologist;
(3) Any felony; or
(4) The commission of any unlawful act as set forth in ORS 672.505 to 672.705. [1977 c.612 §19; 1995 c.154 §2; 2001 c.232 §3]
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 672 - Professional Engineers; Land Surveyors; Photogrammetrists; Geologists › Section 672.685 - Reissuance of revoked certificate.

The State Board of Geologist Examiners may reissue a certificate of registration to any person whose certificate has been revoked if the person:
(1) Submits a written application to the board showing good cause to justify the reissuance; and
(2) Demonstrates compliance with the continuing education requirements established under ORS 672.588. [1977 c.612 §20; 2019 c.125 §4]
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 672 - Professional Engineers; Land Surveyors; Photogrammetrists; Geologists › Section 672.690 - Civil penalties.

(1) In addition to any other penalty provided by law, a person who violates any provision of ORS 672.515 to 672.705 or any rule adopted thereunder is subject to payment of a civil penalty to the State Board of Geologist Examiners in an amount of not more than $1,000 for each offense.
(2) Civil penalties under this section shall be imposed as provided in ORS 183.745.
(3) Notwithstanding ORS 670.335, all penalties recovered shall be deposited into an account established as provided under ORS 182.470. Moneys deposited are continuously appropriated to the board and shall be used only for the administration and enforcement of ORS 182.456 to 182.472 and 672.505 to 672.705. [1983 c.450 §2; 1987 c.414 §50; 1991 c.734 §68; 1997 c.643 §25; 1999 c.1084 §64]
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 672 - Professional Engineers; Land Surveyors; Photogrammetrists; Geologists › Section 672.695 - Public agencies required to contract with or for registered geologist.

This state and its political subdivisions, such as a county, city or a legally constituted board, district, commission or authority, shall contract for geological services only with persons registered under ORS 672.505 to 672.705 or a firm employing a registered geologist. [1977 c.612 §21]
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 672 - Professional Engineers; Land Surveyors; Photogrammetrists; Geologists › Section 672.705 - Fees.

In addition to any fees established by rule, the State Board of Geologist Examiners shall establish fees:
(1) For examination.
(2) For initial or renewal license.
(3) For initial or renewal certification in a specialty.
(4) For restoration of a license or certificate.
(5) For replacing a lost, destroyed or mutilated license or certificate.
(6) For initial or renewal certification as a geologist in training. [1977 c.612 §14; 1981 c.295 §4; 1995 c.349 §1; 1997 c.643 §26]
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 672 - Professional Engineers; Land Surveyors; Photogrammetrists; Geologists › Section 672.991 - Penalties.

(1) Violation of any provision of ORS 672.045 is a Class A misdemeanor.
(2) Notwithstanding ORS 131.105 to 131.155, prosecution for violation of ORS 672.045 may be commenced within two years after discovery of the offense, but in no case shall the period of limitation otherwise applicable be extended by more than 10 years.
(3) Violation of any provision of ORS 672.525 is a Class A misdemeanor. [1971 c.751 §35; subsection (2) enacted as 1977 c.612 §22; 1981 c.150 §3]
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 673 - Accountants; Other Tax Professionals › Section 673.015 - Statement of public interest in regulating practice of accountancy.

The public interest requires:
(1) The promotion of reliable information used for guidance in financial transactions and accounting for, or assessing the financial status or performance of, commercial, noncommercial and governmental enterprises;
(2) That persons professing special competence in accountancy or offering assurance as to the reliability or fairness of presentation of such information demonstrate their qualifications to do so, and that persons who have not demonstrated and maintained such qualifications not be permitted to hold themselves out as having special competence or to offer such assurance; and
(3) That the conduct of persons licensed as having special competence in accountancy be regulated in all aspects of their professional work and that the use of titles relating to the practice of public accountancy that have the capacity or tendency to mislead or deceive the public as to the status or competence of the persons using the titles be prohibited. [1999 c.322 §1; 2015 c.451 §20]
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 673 - Accountants; Other Tax Professionals › Section 673.040 - Eligibility for certificate of certified public accountant; experience requirement; issuance of certificate to licensee from other state or country; fee; rules.

(1) A certificate of certified public accountant shall be issued to any applicant who meets the requirements of this section and ORS 673.060 and who passes an examination on the code of professional ethics adopted by the Oregon Board of Accountancy.
(2) An applicant for a certificate shall show that after meeting the eligibility requirements for the examination required by ORS 673.050, the applicant has had at least one year of experience, meeting requirements prescribed by the board by rule, that is verified by a public accountant, certified public accountant or chartered accountant who:
(a) Is licensed and in good standing in this state or another jurisdiction; and
(b) Has been licensed for a minimum period of time set by the board by rule.
(3) The board may issue a certificate to a holder in good standing of a license of certified public accountant issued by another state or of a chartered accountant certificate issued by a foreign country recognized by the board upon a showing that the holder meets requirements that are substantially equivalent to the education, experience and other requirements that must be satisfied for the issuance of a certificate of certified public accountant under ORS 673.010 to 673.465.
(4) The board shall charge a fee for each application for issuance of a certificate under this section in an amount prescribed by the board by rule.
(5) An applicant for a certificate shall have completed 150 semester hours or 225 quarter hours of college education as prescribed by the board by rule. [Amended by 1999 c.322 §3; 2001 c.638 §4; 2003 c.209 §1; 2007 c.112 §2; 2015 c.451 §7; 2023 c.6 §1]
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 673 - Accountants; Other Tax Professionals › Section 673.050 - General qualifications for candidates for C.P.A. examination; rules.

(1) Except as provided in subsection (2) of this section, a candidate for admission to the examination for a certified public accountant certificate shall present satisfactory evidence of graduation with a baccalaureate or higher degree from a college or university that is accredited by one of the six regional accrediting associations or by another accrediting body that is recognized by the Oregon Board of Accountancy, and shall have completed 120 or more semester hours or 180 or more quarter hours or the equivalent thereof, including courses in the study of accounting, business, economics, finance, written and oral communications and other subjects as determined by the board as appropriate for the accountancy profession.
(2) A person may apply to take the examination for the certificate of certified public accountant for the purpose of obtaining a license as a public accountant under ORS 673.100 if the person presents satisfactory evidence of graduation from a high school with a four-year course or of having acquired an equivalent education, and has completed two years of public accountancy experience or the equivalent that meets the experience requirements established by the board by rule. [Amended by 1973 c.827 §66; 1979 c.84 §1; 1981 c.89 §4; 1997 c.640 §1; 1999 c.322 §§5,6; 2001 c.735 §2; 2007 c.112 §3; 2023 c.6 §2]
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 673 - Accountants; Other Tax Professionals › Section 673.060 - C.P.A. and public accountant examination; scope; conduct; fee; rules.

(1) A person must pass an examination as a condition of the issuance of a certificate of certified public accountant under ORS 673.040 or of a license as a public accountant under ORS 673.100 by the Oregon Board of Accountancy. The examination shall test the person’s knowledge of the subjects of accounting and auditing and other related subjects. The board may contract with any organization, governmental or private, for examination development and administration.
(2) A person must pass all sections of the examination in order to qualify for a certificate of certified public accountant and must pass the sections of the examination described in ORS 673.100 (1)(c) to qualify for a license as a public accountant.
(3) The board shall charge each person who applies to take the examination a nonrefundable application fee in an amount determined by the board by rule. [Amended by 1967 c.62 §1; 1971 c.217 §2; 1975 c.440 §6; 1983 c.255 §1; 1989 c.771 §1; 1991 c.187 §1; 1993 c.300 §1; 1997 c.95 §1; 1999 c.322 §8; 2003 c.5 §1; 2007 c.112 §4; 2015 c.451 §8]
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 673 - Accountants; Other Tax Professionals › Section 673.075 - Credit for examination sections taken in other states.

(1) The Oregon Board of Accountancy may, in accordance with its rules, grant credit to an applicant for one or more sections of an examination for which the applicant received passing grades from the licensing authority in any other state.
(2) Any examination for which credit is granted an applicant under subsection (1) of this section shall be substantially equivalent to examination requirements described in ORS 673.060. [1967 c.62 §§3,4; 1975 c.440 §7; 1993 c.300 §2; 1999 c.310 §2; 1999 c.322 §42; 2001 c.638 §5; 2007 c.112 §5]
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 673 - Accountants; Other Tax Professionals › Section 673.100 - License as public accountant; application; rules; fee.

(1) The Oregon Board of Accountancy shall issue a license as a public accountant to a person who applies for the license and who:
(a) Passes an examination on the code of professional ethics adopted by the board;
(b) Meets the requirements of ORS 673.050 for admission to the examination for the certificate of certified public accountant;
(c) Takes the examination for the certificate of certified public accountant pursuant to ORS 673.060 and receives a passing grade in those sections of the examination that the board may require by rule; and
(d) Has at least one year of public accountancy experience or the equivalent satisfactory to the board.
(2) An applicant for a license as a public accountant must make application on a form provided by the board. The board shall charge each applicant a fee for application in an amount determined by the board by rule. [Amended by 1975 c.440 §10; 1981 c.89 §6; 1983 c.255 §2; 1991 c.187 §5; 1993 c.300 §3; 1999 c.310 §3; 1999 c.322 §9; 2001 c.735 §1; 2007 c.112 §6]
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 673 - Accountants; Other Tax Professionals › Section 673.103 - Public accountant audits prohibited; exception.

(1) Except as provided in subsection (2) of this section, a public accountant licensed under ORS 673.100 may not perform audits.
(2) Subsection (1) of this section does not apply to a public accountant licensed under ORS 673.100 who first qualified for and applied to take the examination described in ORS 673.060 before January 1, 2002. [2001 c.735 §5; 2003 c.241 §1]
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 673 - Accountants; Other Tax Professionals › Section 673.138 - Liability of persons operating in certain registered business organization.

Notwithstanding any other law, the liability and limitations on liability of a shareholder, owner, member or comparable person in a registered business organization that is not a proprietorship or partnership for negligent or wrongful acts, omissions or misconduct in the rendering of professional accountancy services on behalf of the registered business organization, shall be as set forth in ORS chapter 58, regarding the liability of a shareholder of a professional corporation for such negligence or wrongful acts, omissions or misconduct. [1993 c.431 §17; 1999 c.322 §10]
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 673 - Accountants; Other Tax Professionals › Section 673.150 - Permits to engage in practice of public accountancy; permit renewals; fees; rules.

(1) The Oregon Board of Accountancy shall issue biennially a permit to engage in the practice of public accountancy in this state to an applicant who is:
(a) A holder of the certificate of certified public accountant issued under ORS 673.040 to 673.075; or
(b) A public accountant licensed under ORS 673.100.
(2) Permits issued under this section must be renewed biennially.
(3) Applications for permits or for renewals of permits may be submitted to the board on a form and in a manner prescribed by the board by rule. Applications for permits or for renewals of permits must be accompanied by a fee in the amount of $255.
(4) Applications for renewals of permits must be accompanied by evidence satisfactory to the board that the applicant has complied with continuing education requirements under ORS 673.165 unless those requirements have been waived by the board.
(5)(a) A permit that is not renewed by the close of the permit period may be restored upon payment of a delinquent renewal fee in an amount determined by the board by rule. A permit lapses if the permit is not timely renewed after the close of the permit period for which it was issued, as determined by the board by rule.
(b) The board may restore a lapsed permit if the person who held the permit meets any condition established by the board by rule.
(c) A permit expires if it is not renewed for six years after the close of the permit period. If a permit expires, the licensee’s certificate of certified public accountant issued under ORS 673.040 to 673.075 and license as a public accountant issued under ORS 673.100 also expire.
(d) The board may restore an expired permit if the board determines that it has just cause to restore the permit.
(6) The board may establish a permit renewal option for retired permit holders and establish by rule a reduced fee for retired permit holders who renew permits. [Amended by 1971 c.217 §4; 1973 c.782 §1; 1975 c.438 §3a; 1975 c.440 §12; 1977 c.873 §6; 1981 c.89 §9; 1985 c.605 §7; 1991 c.187 §7; 1993 c.193 §3; 1999 c.322 §11; 2001 c.638 §6; 2009 c.531 §12; 2011 c.56 §1; 2015 c.355 §1; 2015 c.451 §9]
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 673 - Accountants; Other Tax Professionals › Section 673.165 - Continuing education; types of programs; hours; waiver; rules.

(1) Each holder of a permit issued under ORS 673.150, under rules adopted by the Oregon Board of Accountancy, shall participate in a continuing education program that directly contributes to professional competency.
(2) The education programs shall include any of the following:
(a) Professional development programs and technical meetings of professional associations of public accountants, of certified public accountants or of public accountants and certified public accountants.
(b) University and college courses.
(c) Such professional staff training programs provided by accountancy organizations and other education programs that meet the requirements established by the board by rule.
(3) The board shall determine the hourly value to be assigned to each education program.
(4) The number of hours of continuing education required shall be determined by the board, but may not exceed 40 hours per year, or the equivalent, for both certified public accountants and public accountants.
(5) The board may waive continuing education requirements. However, continuing education requirements may not be waived by the board for more than three consecutive years except for military service, retirement, disability, absence from the state or for other instances of individual hardship. [1975 c.438 §2; 1981 c.89 §10; 1985 c.461 §3; 1985 c.605 §9; 1999 c.322 §13; 2015 c.451 §11]
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 673 - Accountants; Other Tax Professionals › Section 673.175 - Review of statement or report prepared by accountant required by consent agreement; liability of accountant performing review.

If the Oregon Board of Accountancy, as part of a consent agreement entered into under ORS 673.170, requires a certified public accountant or public accountant to obtain review of any financial statement or report prepared by the certified public accountant or public accountant before the statement or report is issued, the review of the statement or report shall be performed by a certified public accountant or public accountant approved by the board to conduct the review. The liability of any certified public accountant or public accountant conducting the review shall be limited to any fees paid to the reviewer for conducting the review. This section shall not affect the liability of the certified public accountant or public accountant subject to the review. [1989 c.362 §2]
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 673 - Accountants; Other Tax Professionals › Section 673.185 - Procedure for disciplinary actions and adoption of rules; continuing authority of board.

(1) When the Oregon Board of Accountancy proposes to refuse to issue a certificate under ORS 673.040, license under ORS 673.100, permit under ORS 673.150 or registration under ORS 673.160, proposes to refuse to renew a permit or registration or proposes to revoke or suspend a certificate, registration, license or permit, opportunity for hearing shall be accorded as provided in ORS chapter 183.
(2) When the board institutes or continues a disciplinary action under ORS 673.170, the board is not deprived of its authority to institute or continue the disciplinary action against a licensee or other person subject to the jurisdiction of the board by:
(a) The surrender, retirement or other forfeiture, expiration, lapse or revocation of a license issued by the board; or
(b) The cessation of services offered or provided in this state by a person authorized to practice public accountancy in this state under ORS 673.153.
(3) Adoption of rules, conduct of hearings, issuance of orders and judicial review of rules and orders shall be in accordance with ORS chapter 183.
(4) The decision of the board under subsection (1) of this section shall be by majority vote. [1971 c.734 §115; 1999 c.322 §15; 2001 c.638 §9; 2009 c.531 §6; 2021 c.97 §75]
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 673 - Accountants; Other Tax Professionals › Section 673.210 - Reissuance of revoked or suspended licenses.

(1) The Oregon Board of Accountancy may reissue any license that it has revoked or may modify the suspension of any license that it has suspended.
(2) The power of the board to suspend any authority to provide professional services includes the power to reissue:
(a) At a time certain; or
(b) When the licensee or business organization subject to suspension fulfills conditions for reissuance set by the board. [Amended by 1979 c.84 §3; 1999 c.322 §16]
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 673 - Accountants; Other Tax Professionals › Section 673.220 - Inactive status; conditions; rules; roster; fees.

(1) The Oregon Board of Accountancy may grant inactive status to a licensee:
(a) Whose license is not suspended or revoked;
(b) Who is not:
(A) Practicing public accountancy in a business organization required to be registered with the board under ORS 673.160; or
(B) A sole practitioner; and
(c) Who does not perform or offer to perform for a client services involving the use of accounting or auditing skills, including but not limited to issuance of reports on financial statements, management advisory, financial advisory or consulting services, preparation of tax returns or the furnishing of advice on tax matters.
(2) A licensee granted inactive status by the board:
(a) Must pay a fee in an amount determined by the board by rule for becoming or remaining inactive or for becoming active.
(b) Shall place the word "inactive" next to the licensee’s name and title on any business card, letterhead or other professional document, other than a license issued by the board.
(3) The board may restore a lapsed permit to inactive status as provided in ORS 673.150 (5).
(4) The board shall maintain a current roster of all licensees granted inactive status.
(5) The provisions of ORS 673.010 to 673.465 apply to licensees granted inactive status. [1985 c.461 §2; 1987 c.455 §4; 1993 c.193 §4; 1999 c.322 §17; 2005 c.39 §6; 2009 c.531 §13; 2011 c.56 §2; 2015 c.451 §15]
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 673 - Accountants; Other Tax Professionals › Section 673.310 - Words or abbreviations of similar import to certified public accountant, public accountant, C.P.A. or P.A. prohibited.

No person, partnership, professional corporation or other business form shall assume or use the title or designation "certified accountant," "chartered accountant," "enrolled accountant," "licensed accountant," "registered accountant" or any other title or designation likely to be confused with "certified public accountant" and "public accountant," or any of the abbreviations "C.A.," "R.A.," or "L.A.," or similar abbreviations likely to be confused with "C.P.A." or "P.A." [Amended by 1991 c.372 §1; 1993 c.431 §6]
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 673 - Accountants; Other Tax Professionals › Section 673.325 - Statement allowed without permit or authorization.

The following statement signed by a person who does not hold a permit issued under ORS 673.150 or the authorization granted under ORS 673.153 shall not constitute a report under ORS 673.320, so long as the statement is not accompanied by any wording indicating the person is an accountant or auditor or other language prohibited by ORS 673.310 or 673.320:
______________________________________________________________________________
The accompanying balance sheet of XYZ Company as of (date), and the related statements of income (or retained earnings or cash flow) for the year then ended have been prepared by me (us).
The information presented in these financial statements is the representation of management (owners).
______________________________________________________________________________ [1997 c.610 §2; 1999 c.322 §18a; 2001 c.104 §258; 2001 c.638 §11]
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 673 - Accountants; Other Tax Professionals › Section 673.350 - Application of ORS 673.010 to 673.465 to employees of registered business organizations.

Nothing contained in ORS 673.010 to 673.465 shall prohibit any person not a certified public accountant or public accountant from serving as an employee of a business organization registered under ORS 673.160. However, such an employee shall not issue any report on an accounting or financial statement over that employee’s name. [Amended by 1975 c.440 §19; 1985 c.605 §13; 1993 c.431 §9; 1999 c.322 §20]
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 673 - Accountants; Other Tax Professionals › Section 673.360 - Injunctions.

(1) Whenever in the judgment of the Oregon Board of Accountancy any person has engaged, or is about to engage, in any acts or practices that constitute or may constitute a violation of any of the provisions of ORS 673.010 to 673.465, the board may apply to the court for an order enjoining the acts or practices, and upon a showing by the board that the person has engaged, or is about to engage, in any such acts or practices, an injunction, restraining order or other order may be granted by the court without bond.
(2) The board may apply to the court for an injunction against a person for failure to comply with a cease and desist order. [Amended by 1999 c.322 §21; 2005 c.39 §4]
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 673 - Accountants; Other Tax Professionals › Section 673.370 - Acts constituting prima facie evidence that person is authorized to use words certified public account or public accountant.

(1) The display or uttering by a person of a card, sign, advertisement or other printed, engraved or written instrument or device, bearing a person’s name in conjunction with the words "certified public accountant" or "public accountant" or any abbreviation thereof, shall be prima facie evidence in any action brought under ORS 673.360 or 673.990 that the person whose name is so displayed caused or procured the display or uttering and that the person is an individual or business organization that purports to be authorized to use the words under ORS 673.010 to 673.465.
(2) In any action referred to in subsection (1) of this section, evidence of the commission of a single act prohibited by ORS 673.010 to 673.465 shall be sufficient to justify an injunction or a conviction without evidence of a general course of conduct. [Amended by 1985 c.605 §14; 1993 c.431 §10; 1999 c.322 §22]
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 673 - Accountants; Other Tax Professionals › Section 673.380 - Disposition of statements, records, schedules, working papers and memoranda of licensee.

(1) All statements, records, schedules, working papers and memoranda made by a licensee under ORS 673.010 to 673.465 or a partner, shareholder, officer, director, member, manager, owner or employee of the licensee incident to or in the course of rendering services to a client, except reports submitted by the licensee to the client and records that are part of the client’s records, shall be and remain the property of the licensee in the absence of an express agreement between the licensee and the client to the contrary.
(2) A statement, record, schedule, working paper or memorandum described in subsection (1) of this section shall not be sold, transferred or bequeathed, without the consent of the client or the client’s personal representative or assignee, to anyone other than one or more surviving partners or stockholders, or new partners or stockholders, of the licensee or any combined or merged organization or successor in interest to the licensee.
(3) Nothing in this section prohibits a temporary transfer of working papers or other material necessary in the course of carrying out peer reviews or the disclosure of information under ORS 673.385.
(4) A licensee shall furnish to a client or former client of the licensee, upon request and reasonable notice:
(a) A copy of the licensee’s working papers, to the extent that the working papers include records that would ordinarily constitute part of the client’s records and are not otherwise available to the client; and
(b) Any accounting or other records belonging to or obtained from or on behalf of the client that the licensee removed from the client’s premises or received for the client’s account. The licensee may make and retain copies of the documents of the client when the documents form the basis for work done by the licensee.
(5) Nothing in this section shall require a licensee to keep any working papers beyond the period prescribed in any other applicable statute. [Amended by 1999 c.322 §23]
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 673 - Accountants; Other Tax Professionals › Section 673.385 - Disclosure of client information prohibited; exceptions.

(1) Except as provided in subsection (2) of this section or by permission of the client engaging a licensee, or the heirs, successors or personal representatives of the client, a licensee or any partner, officer, shareholder, member, manager, owner or employee of the licensee shall not voluntarily disclose information communicated to the licensee by the client relating to and in connection with services rendered to the client by the licensee.
(2) Nothing in subsection (1) of this section shall prohibit the disclosure of information:
(a) Required to be disclosed by the standards of the public accountancy profession in reporting on the examination of financial statements;
(b) In court proceedings, in state or federal agency proceedings, in investigations or proceedings under ORS 673.170 or 673.400, in ethical investigations conducted by private professional organizations or in the course of peer reviews;
(c) To the insurance carrier of a licensee; or
(d) Required by the Oregon Board of Accountancy to be disclosed for regulatory purposes of the board. [1999 c.322 §33]
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 673 - Accountants; Other Tax Professionals › Section 673.390 - Solicitation permitted.

The Oregon Board of Accountancy shall not adopt a rule prohibiting a licensee from soliciting an engagement to perform professional services. [1981 c.89 §16; 1993 c.431 §11; 1999 c.322 §24]
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 673 - Accountants; Other Tax Professionals › Section 673.400 - Civil penalties.

The Oregon Board of Accountancy may impose a civil penalty, not to exceed $5,000 for each offense, for violation of a provision of ORS 673.010 to 673.465, a rule adopted under ORS 673.010 to 673.465 or an order of the board. All moneys collected under this section shall be deposited in the Oregon Board of Accountancy Fund established in ORS 673.425. [1981 c.89 §15; 1985 c.605 §15; 1991 c.734 §69; 1999 c.322 §25; 1999 c.414 §1; 2005 c.39 §5; 2009 c.531 §10; 2011 c.40 §2; 2015 c.451 §14]
2023 Oregon Revised Statutes › Volume : 17 - Occupations › Chapter 673 - Accountants; Other Tax Professionals › Section 673.415 - Furnishing of signature block of income tax return or report by Department of Revenue; use of information; unlawful disclosure.

(1) The Department of Revenue may furnish to the Oregon Board of Accountancy a copy of the signature block of an income tax return prepared by any person for another. The signature block may be furnished in instances in which the department or the board has reasonable grounds to believe the person preparing the return prepared it in violation of any provision of ORS 673.010 to 673.465. The signature block shall include the name, address and signature of the person who prepared the income tax return and the date the return was prepared. The department may include with the signature block the name and address of the taxpayer, the number of the tax form prepared, the tax year of the income tax return prepared and the information described in ORS 314.835. The board, and its members, officers and employees, shall use the names and addresses furnished under this section solely in the enforcement of ORS 673.010 to 673.465 and shall not otherwise divulge or make known such information. A violation of this prohibition against disclosure is punishable as provided in ORS 314.991 (2).
(2) The Department of Revenue may furnish to the board a copy of the signature block of a tax return or report permitted or required to be filed with the department and prepared by any person for another. The signature block may be furnished in instances where the department or the board has reasonable grounds to believe the person preparing the return or report prepared it in violation of any provision of ORS 673.010 to 673.465, or any rule adopted thereunder. The signature block shall include the name, address and signature of the person who prepared the tax return or report and the date the return or report was prepared. The department may include with the signature block the name and address of the taxpayer, the number of the tax form or report prepared, the tax year of the return or report prepared and the information described in ORS 314.835. The board, its members, officers and employees, shall use the names and addresses furnished under this section solely in the enforcement of ORS 673.010 to 673.465 and shall not divulge or make known such information. Any person who violates this prohibition against disclosure, upon conviction, is punishable as provided in ORS 314.991 (2). [1985 c.602 §12; 1985 c.605 §19; 1999 c.322 §27a; 1999 c.441 §1; 2009 c.640 §3]