reglab/statecodes huggingface dataset:
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 20 - PROCEDURES › Section 800-020-0025 - Fees

Current through Register Vol. 63, No. 7, July 1, 2024
The fees for application to take any Board examination, for
				licenses and registrations issued, renewed, reactivated or otherwise, shall be
				prescribed by the State Board of Tax Practitioners by rule but shall not exceed
				the following:
(1) The fee for
			 application for examination for a tax preparer's license is $60.
(2) The fee for application for examination
			 for a tax consultant's license is $60.
(3) The fee for issuance of a tax preparer's
			 initial license is $85.
(4) The fee
			 for a combination tax preparer's initial license/tax preparation business
			 registration is $190.
(5) The fee
			 for renewal of a tax preparer's active license is $110.
(6) The fee for issuance or renewal of a tax
			 consultant's active license is $125.
(7) The fee for an initial consultant
			 license, if an applicant holds an active preparer's license is $95.
(8) The fee for a combination tax
			 consultant's initial license/tax preparation business registration, if an
			 applicant holds an active preparer's license is $200.
(9) The fee to place a tax preparer's license
			 in inactive status is $50.
(10) The
			 fee to place a tax consultant's license in inactive status is $50.
(11) The fee for reactivation of a tax
			 preparer license in inactive status is $110.
(12) The fee for reactivation of a tax
			 consultant license in inactive status is $125.
(13) The fee to reactivate a tax preparer or
			 tax consultant license in lapsed status is $50, plus payment of all unpaid
			 renewal fees.
(14) The fee for a
			 duplicate practitioner's license is $10.
(15) The fee for a duplicate business/branch
			 registration is $10.
(16) The fee
			 for a replacement tax consultant's certificate is $15.
(17) The fee for issuance or renewal of a tax
			 preparation business registration is $150.
(18) As provided by subsection (a) and (b) of
			 this section, the fee for issuance or renewal of a combination tax consultant's
			 license and tax preparation business registration is $225; or $220 for a
			 combination tax preparer's license and tax preparation business registration:
(a) For Consultants - If postmarked on or
			 before June 15th.
(b) For Preparers
			 - If postmarked on or before October 15th.
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 20 - PROCEDURES › Section 800-020-0026 - Refunds of Examination Fees

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
			 A $10 nonrefundable processing fee shall be retained from all examination
			 application fees. The remainder of an examination application fee shall be
			 refunded only when the applicant is not qualified or when there are verifiable
			 circumstances beyond the reasonable control of the applicant.
(2) Except as provided in section (3) of this
			 rule, an applicant who has been approved to sit for the examination but who
			 fails to take the exam is a "no-show" or takes but does not pass the
			 examination shall not be entitled to a refund of the examination fee.
(3) If application for examination is made in
			 anticipation of successfully completing the required basic course and the
			 applicant fails to complete the required course a refund of the examination fee
			 will be issued only if:
(a) The applicant
			 establishes that failure to successfully complete the course was beyond the
			 reasonable control of the applicant and
(b) The applicant notifies the Board prior to
			 the scheduled examination date.
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 20 - PROCEDURES › Section 800-020-0030 - Licenses - Renewals and Reactivation

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Applicants who pass the required
			 examination and meet all other requirements shall be issued a license upon
			 request and payment of the license fee. The licensee shall be assigned a
			 permanent license number.
(2) Tax
			 preparers' licenses shall expire annually on September 30. Tax Preparers are
			 prohibited from practicing until official renewal has been processed.
(3) Tax consultants' licenses shall expire
			 annually on May 31. Tax Consultants are prohibited from practicing until
			 official renewal has been processed.
(4) Renewal licenses shall be issued upon
			 receipt and validation of the completed renewal application notice, attesting
			 to required continuing education and payment of the appropriate fees.
(5) Licensed Tax Preparers have the option to
			 file for inactive status on or before October 15, provided the license is not
			 in lapsed status as provided in OAR 800-020-0035(2).
(6) Licensed Tax Consultants have the option
			 to file for inactive status on or before June 15, provided the license is not
			 in lapsed status as provided in OAR 800-020-0035(2).
(7) If a tax preparer or tax consultant
			 license is suspended or revoked, the individual's license and pocket
			 identification card become the property of the Board and shall, on demand, be
			 delivered by the holder to the Board of Tax Practitioners.
(8) Licenses that have been placed in
			 inactive or lapsed status may be reactivated upon receipt and validation of a
			 completed reactivation application form prescribed by the Board, providing
			 required continuing education documentation and paying the appropriate
			 fee(s).
Statutory/Other Authority: ORS
				  670.310(1)
				  & 673.730(10)
Statutes/Other Implemented: ORS
				  673.645  - 673.667
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 20 - PROCEDURES › Section 800-020-0031 - Certificates

Current through Register Vol. 63, No. 7, July 1, 2024
(1) A Licensed Tax
			 Consultant's certificate issued by the Board may be displayed by the licensee
			 so long as the licensee holds a current valid license as a Licensed Tax
			 Consultant. If a Licensed Tax Consultant's license has been placed in inactive
			 or lapsed status, the holder shall no longer display the certificate.
(2) If a tax consultant's license
			 is suspended or revoked, the certificate becomes the property of the Board and
			 shall, on demand, be delivered by the holder to the Board of Tax
			 Practitioners.
Stat. Auth.: ORS
				  670.310(1),
				  673.660 &
				  673.730(10)
Stats. Implemented: ORS
				  673.660 &
				  673.605-673.990
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 20 - PROCEDURES › Section 800-020-0035 - Inactive and Lapsed Status

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
			 Except as provided in section (3) of this rule, a license that has been placed
			 in inactive status may be reactivated upon submission of a reactivation
			 application, payment of license fee for an active license and attesting to
			 compliance with all past continuing education requirements the same as if the
			 licensee had held an active license.
(2) Except as provided in section (3) of this
			 rule, a license that has been placed in lapsed status may be reactivated to
			 active status upon submission of a reactivation application, payment of all
			 past unpaid fees and attesting to compliance with all past continuing education
			 requirements the same as if the licensee had held an active license. A license
			 that has been placed in lapsed status shall not be placed in inactive
			 status.
(3) A license that has been
			 placed in inactive or lapsed status, or a combination thereof, for three (3)
			 consecutive years, shall not be reactivated to active status.
(4) The Board may refuse to reactivate a
			 license that has been placed in inactive or lapsed status for the same reasons
			 it may refuse to issue, renew, suspend, or revoke a license.
Stat. Auth.: ORS
				  673.645,
				  673.667 &
				  673.730
Stats. Implemented:
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 20 - PROCEDURES › Section 800-020-0065 - Displaying of Licenses

Current through Register Vol. 63, No. 7, July 1, 2024
Licensed Tax Consultants and Licensed Tax Preparers must
				display their licenses in public view in their place(s) of business.
Statutory/Other Authority: ORS
				  670.310(1)
				  & 673.730(10)
Statutes/Other Implemented: ORS
				  673.660
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 25 - TAX PREPARATION BUSINESSES › Section 800-025-0010 - Firm Names

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The name
			 under which a tax preparation business offers and/or performs services must be
			 in compliance with the laws and rules of the Oregon Corporation Division.
(2) The designation Licensed Tax
			 Preparer or reference to the title Licensed Tax Preparer in any manner,
			 including initials or acronyms, shall not be included as part of a firm
			 name.
Stat. Auth.: ORS
				  670.310(1)
				  & 670.730(10)
Stats. Implemented: ORS
				  673.643 &
				  673.605-673.990
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 25 - TAX PREPARATION BUSINESSES › Section 800-025-0020 - Tax Preparation Business Registration

Current through Register Vol. 63, No. 7, July 1, 2024
(1) A tax preparation business shall not
			 offer services to the public until the business has:
(a) Complied with applicable laws and rules
			 of the Oregon Corporation Division;
(b) Registered with the Board, on a
			 Board-approved application form, the tax preparation business name, address,
			 telephone number, and e-mail address; the name(s) of the owner(s) of the
			 business; and the name of the individual(s) responsible under OAR 800-025-0040  for the tax activities of the business; and
(c) Paid the tax preparation business
			 registration fee required under OAR 800-025-0025.
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 25 - TAX PREPARATION BUSINESSES › Section 800-025-0023 - Reporting Closing of Business; Address and Phone Changes

Current through Register Vol. 63, No. 7, July 1, 2024
A tax preparation business shall notify the Board within 15
				business days of:
(1) Termination of
			 the tax preparation business; or
(2) A change in the mailing address, physical
			 address, e-mail address, or telephone number(s) of the tax preparation
			 business.
Stat. Auth.: ORS
				  670.310(1)
				  & 670.730(10)
Stats. Implemented: ORS
				  673.643 &
				  673.605 -
				  673.990
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 25 - TAX PREPARATION BUSINESSES › Section 800-025-0025 - Renewal of Tax Preparation Business Registration

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Tax preparation business registrations
			 expire annually on June 15, except that combination tax preparation business
			 registration/tax preparer licenses shall expire annually on October
			 15.
(2) At least 30 calendar days
			 prior to the registration expiration date each year, the Board shall attempt to
			 notify each tax preparation business, using the contact information they
			 provided to the Board, that their tax preparation business registration is up
			 for renewal.
(3) Renewal
			 registrations will be issued to a qualifying tax preparation business upon
			 receipt and validation of a completed registration renewal application and the
			 fee for registering a tax preparation business specified in OAR
			 800-020-0025(14)  or the fee for a combined tax consultants or tax preparers
			 license and tax preparation business registration specified in OAR
			 800-020-0025(15).
(4) A tax
			 preparation business whose registration has expired shall not perform tax
			 preparation services for the public, for valuable consideration, or offer such
			 services until the tax business submits a new tax preparation business
			 registration application and the application process has been
			 completed.
Statutory/Other Authority: ORS
				  670.310(1)
				  & 670.730(10)
Statutes/Other Implemented: ORS
				  673.643  & 673.605-673.990
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 25 - TAX PREPARATION BUSINESSES › Section 800-025-0027 - Eligibility for Combined Business Registration and Tax Consultant/Preparer License

Current through Register Vol. 63, No. 7, July 1, 2024
(1) A tax
			 preparation business is not eligible for a combined license and registration
			 under OAR
			 800-020-0025(15)
 
			 unless at least one (1) of the owners of the tax preparation business is a
			 Licensed Tax Consultant or Licensed Tax Preparer. As used in this section,
			 "owner" means an individual who owns at least ten (10) percent of the tax
			 preparation business.
(2) A tax
			 preparation business, including a tax preparation business that must file a new
			 registration due to a change of name or ownership, is not eligible for a
			 combined license and registration under OAR
			 800-020-0025(15)
 
			 unless the registration submitted is:
(a) A
			 new registration, at the time of application for the owner's tax consultant's
			 or tax preparer's license;
(b) A
			 renewal registration, before the expiration date of the current
			 registration.
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 25 - TAX PREPARATION BUSINESSES › Section 800-025-0029 - Displaying Business Registration

Current through Register Vol. 63, No. 7, July 1, 2024
Tax preparation businesses must post their current registration
				in public view in their place of business.
Statutory/Other Authority: ORS
				  670.310(1)
				  & 670.730(10)
Statutes/Other Implemented: ORS
				  673.643  & 673.605-673.990
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 25 - TAX PREPARATION BUSINESSES › Section 800-025-0030 - Branch Offices

Current through Register Vol. 63, No. 7, July 1, 2024
(1) A tax
			 preparation business may not operate any branch office until:
(a) The tax preparation business has complied
			 with all laws and rules of the Board concerning tax business
			 registration;
(b) The mailing
			 address, physical address, e-mail, phone number(s) of the branch office, and
			 the name and license number of the resident consultant for the branch office
			 have been submitted to the Board; and
(c) The tax preparation business has paid an
			 annual fee for the branch office registration for that location as required
			 under OAR 800-020-0025(19).
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 25 - TAX PREPARATION BUSINESSES › Section 800-025-0040 - Designated Consultants

Current through Register Vol. 63, No. 7, July 1, 2024
(1) A tax
			 preparation business may not engage in the preparation of personal income tax
			 returns for valuable consideration, or offer such services, until the business
			 has designated a Licensed Tax Consultant or other authorized person
			 ("Designated Consultant") as the responsible individual. A form prescribed by
			 the Board shall be signed by the Designated Consultant and signed by the owner
			 or authorized representative of the tax preparation business.
(2) The Designated Consultant shall be
			 responsible for all tax preparation activities of the business. The Designated
			 Consultant and the designating business shall each be responsible for the
			 business compliance with laws and rules of the Board.
(3) A Designated Consultant will cease to be
			 responsible for a business's tax preparation services upon receipt by the Board
			 of written notice from the consultant or business.
(4) A Licensed Tax Consultant may act as the
			 Designated Consultant for only one tax preparation business, except by Board
			 approval for written application for waiver.
(5) An application for waiver to serve as a
			 Designated Consultant for more than one (1) tax preparation business shall set
			 forth the following:
(a) The name and address
			 of the tax preparation business for which the Licensed Tax Consultant is
			 presently serving as the Designated Consultant;
(b) The name and address of the additional
			 tax preparation business for which the Licensed Tax Consultant is requesting
			 approval to serve as the Designated Consultant;
(c) A detailed plan how each tax preparation
			 business will be supervised in carrying out the duties as a Designated
			 Consultant;
(d) The financial
			 relationship of the proposed Designated Consultant and the tax preparation
			 businesses; and
(e) Unusual or
			 extenuating circumstances why approval should be granted.
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 25 - TAX PREPARATION BUSINESSES › Section 800-025-0050 - Management and Supervision of Tax Preparation Business

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Each principal and branch office must be
			 under the management and supervision of a Licensed Tax Consultant. Supervision
			 means:
(a) The direct and immediate control of
			 the Licensed Tax Preparer by the Licensed Tax Consultant in such manner that
			 the Licensed Tax Consultant is aware of the line of questioning and the
			 reasoning applied by the Licensed Tax Preparer in the preparation of each
			 return, and that the Licensed Tax Consultant has adequate opportunity to
			 correct or add to the reasoning applied by the Licensed Tax Preparer;
			 and
(b) A system of selecting,
			 training and controlling the Licensed Tax Preparer, including having a set of
			 procedures by which the Licensed Tax Consultant is assured that the Licensed
			 Tax Preparer is providing competent workmanship and abiding by the statutes and
			 Board rules. Such procedures shall include:
(A) An examination and review of all personal
			 income tax returns for errors under the direct supervision of the Licensed Tax
			 Consultant or a Licensed Tax Preparer chosen based on experience and reviewing
			 ability; and
(B) Giving notice to
			 the Licensed Tax Preparer of any adjustments after examination and review;
			 and
(C) Maintaining in principal
			 and branch offices current federal and state personal income tax reference
			 material; and
(D) Providing access
			 to the Licensed Tax Consultant (including telephone or electronic media access
			 from branch offices) so that the Licensed Tax Preparer is encouraged to seek
			 tax law consultation and advice; and
(E) Exercising control by the Licensed Tax
			 Consultant over the tax preparation practices and all other matters governed by
			 the statutes and Board rules in each principal and branch office.
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 25 - TAX PREPARATION BUSINESSES › Section 800-025-0060 - Consultant in Residence

Current through Register Vol. 63, No. 7, July 1, 2024
(1) A
			 Licensed Tax Consultant shall be in residence at each principal and branch
			 office. "Tax consultant in residence" means that a Licensed Tax Consultant is
			 physically present to conduct and carry out his/her duties in the principal or
			 branch office for at least 50 percent of the time an office is open to the
			 public for tax preparation, assistance, and advice during each week from
			 January 1 to the federal filing deadline without extension and during each
			 month for the remainder of the year for year round offices in accordance with
			 OAR 800-025-0050.
(2) The Board may
			 waive the Licensed Tax Consultant in residence requirement of subsection (1)
			 upon written application, which details how the management and supervision of
			 principal and branch offices will effectively be accomplished.
(3) In granting or denying a written
			 application for waiver, the Board shall evaluate each case on an individual
			 basis, considering the following factors:
(a)
			 Distance between offices supervised by a Licensed Tax Consultant.
(b) Past compliance of waiver applicants with
			 ORS
			 673.605 to
			 673.735 and rules
			 of the Board.
(c) Whether the
			 policies and procedures described in the application will result in effective
			 management and supervision of Licensed Tax Preparers in the absence of a
			 Resident Consultant.
(d) Sickness
			 or death of a Licensed Tax Consultant; and
(e) Any other unusual or unforeseen
			 circumstances making such waiver necessary.
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 25 - TAX PREPARATION BUSINESSES › Section 800-025-0070 - Keeping of Records

Current through Register Vol. 63, No. 7, July 1, 2024
(1) If a
			 Licensed Tax Consultant is employed by another Licensed Tax Consultant, the
			 records must be kept by the employing Licensed Tax Consultant.
(2) If the Licensed Tax Consultant who has
			 been designated as responsible for the tax return preparation activities and
			 decisions of the corporation, firm, or partnership, ceases to be connected with
			 the corporation, firm, or partnership, the records must be retained by the
			 corporation, firm, or partnership.
(3) The records of the returns must be kept
			 for a period of not less than four (4) years after the date of the preparation,
			 advice, or assistance.
Statutory/Other Authority: ORS
				  670.310(1)
				  & 670.730(10)
Statutes/Other Implemented: ORS
				  673.690  & 673.605-673.990
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 30 - MISCELLANEOUS › Section 800-030-0025 - Civil Penalties

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Civil
			 Penalty Ranges. Pursuant to ORS
			 673.735, a civil penalty in the
			 following range shall be assessed for each violation of the following statutes
			 and rules:
NOTE
: The Board has determined that the gravity of
				the following types of violations warrant at least the following minimum civil
				penalties for each violation committed.
(2) Civil Penalty Factors. Pursuant to ORS
			 673.735, the following factors
			 shall be considered in determining the amount of civil penalty to assess for
			 each violation above the minimum established under paragraph (1) of this rule
			 or for violations not specified in paragraph (1):
(a) The previous record of the person in
			 complying, or failing to comply, with ORS
			 673.605 to
			 673.740, or any rule or order
			 adopted there under.
(b) The harm
			 to the consumer as a result of the violation.
(c) The person's knowledge of the statute,
			 rule, or order violated. An intentional, reckless, or willful violation
			 warrants a high civil penalty per violation.
(d) The person's lack of cooperation with the
			 Board.
(e) The seriousness of the
			 violations committed.
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 30 - MISCELLANEOUS › Section 800-030-0030 - Inspections, Evaluations and Investigations

Current through Register Vol. 63, No. 7, July 1, 2024
(1) A business owner shall allow Board
			 representatives to inspect or evaluate the business/branch office or conduct an
			 investigation. Obstructing or hindering the normal progress of an
			 investigation, inspection or evaluation; threatening or exerting physical harm;
			 or enabling another individual or employee to impede an investigation,
			 inspection or evaluation may result in disciplinary action.
(2) Business owners must contact the Board
			 within five (5) business days unless extenuating circumstances exist to make
			 any necessary arrangements for an inspection, evaluation, or to allow the Board
			 to conduct an investigation if the Board has been unable to perform an
			 inspection, evaluation, or conduct an investigation because the business was
			 closed when visited.
Stat. Auth.: ORS
				  670.310(1)
				  & 670.730(10)
Stats. Implemented: ORS
				  673.605 -
				  673.990
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 30 - MISCELLANEOUS › Section 800-030-0035 - Board Meeting - Rules of Procedure

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Board procedure shall be governed by
			 Sturgis Standard Code of Parliamentary Procedure and rules adopted by the
			 Board.
(2) There shall be an annual
			 election of Chair and Vice-chair.
Publications: Publications referenced are available from the
				  agency.
Stat. Auth.: ORS 673
Stats.
				  Implemented:
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 30 - MISCELLANEOUS › Section 800-030-0045 - Board Meeting Minutes

Current through Register Vol. 63, No. 7, July 1, 2024
Minutes of all Board meetings shall be recorded and maintained
				in the Board Office. Copies may be purchased at cost.
Stat. Auth.: ORS 673
Stats.
				  Implemented:
Oregon Administrative Rules › Chapter 800 - STATE BOARD OF TAX PRACTITIONERS › Division 30 - MISCELLANEOUS › Section 800-030-0050 - Obtaining Information and Purchasing Board-Provided Materials and Services

Current through Register Vol. 63, No. 7, July 1, 2024
Materials and services available to the public and licensees
				through the Tax Board may be obtained or purchased as follows:
(1) In response to telephone requests, the
			 Board office may provide the tax practitioner name, license number, whether the
			 license is active or expired, tax preparation business location, business
			 telephone number and whether a discipline record exists.
(2) A copy of the Oregon Revised Statutes
			 Chapter 673 and Oregon Administrative Rules Chapter 800 may be provided upon
			 request at no charge for the first request. A charge will be assessed for
			 additional/multiple copies.
(3) All
			 requests for any information other than that listed in sub-section (1) and (2)
			 of this rule must be submitted in writing to the Board office.
(4) The Board may charge for copies of its
			 records. The types of records that the Board can charge for copies includes,
			 but is not limited to, such material as copies of certificate(s), license(s),
			 registration(s), Board meeting materials that are available to the public,
			 general information, duplicating requests requiring multiple records search, or
			 the compiling and creation of official documents.
(5) Fees shall not exceed the Board's actual
			 costs for copying the record(s) requested including, but not limited to, the
			 Board's cost for locating, compiling, making available for inspection,
			 obtaining legal, or other professional advice related to the request, reviewing
			 the records in order to delete exempt material, supervising a person's
			 inspection of original records, preparing the copy in paper, audio, or
			 electronic format, certifying documents as true copies, and delivery of such
			 record(s).
(6) All fees assessed
			 must be paid before public records are made available. Estimates/fees for
			 processing requests for public records may be given when requested. Person(s)
			 making the public records request is responsible for the actual costs
			 regardless of the estimate.
(7)
			 Persons who want to obtain copies of the following records may learn the charge
			 for them by contacting the Board office:
(a) A
			 list of names and addresses of active tax preparation businesses and
			 branches;
(b) A list of records,
			 regardless of whether status is active, inactive, expired or
			 archived;
(c) One (1) or more
			 photocopies of any Board document or portion thereof;
(d) Copies of Board meeting minutes or
			 committee meeting minutes/reports.
Oregon Administrative Rules › Chapter 801 - OREGON BOARD OF ACCOUNTANCY › Division 1 - PROCEDURAL RULES › Section 801-001-0000 - Notice of Proposed Rule

Current through Register Vol. 63, No. 7, July 1, 2024
Prior to permanent adoption, amendment or repeal of any rule,
				the Oregon Board of Accountancy shall give notice of the intended action:
(1) By publishing Notice at least 21
			 days prior to the effective date of the rule in the bulletin compiled by the
			 Secretary of State and referred to in ORS
			 183.360;
(2) By mailing a copy of the Notice to
			 persons on the Board of Accountancy's mailing list established pursuant to ORS
			 183.335 at least 28 days before
			 the effective date of the rule;
(3) By mailing or furnishing a copy of the
			 Notice to the following persons and organizations:
(a) Capitol Press Room;
(b) Associated Press;
(c) Oregon Society of Certified Public
			 Accountants;
(d) Oregon
			 Association of Independent Accountants; and
Oregon Administrative Rules › Chapter 801 - OREGON BOARD OF ACCOUNTANCY › Division 1 - PROCEDURAL RULES › Section 801-001-0005 - Model Rules of Procedure

Current through Register Vol. 63, No. 7, July 1, 2024
Pursuant to ORS
				183.341, the Oregon Board of
				Accountancy adopts the Attorney General's Uniform and Model Rules of Procedure
				in effect on January 1, 2023.
The full text of the Attorney General's Model Rules of
				  Procedure is available from the office of the Attorney General or Board of
				  Accountancy.
Statutory/Other Authority: ORS
				  670.310 &
				  673.410
Statutes/Other Implemented: ORS
				  183.341
Oregon Administrative Rules › Chapter 801 - OREGON BOARD OF ACCOUNTANCY › Division 1 - PROCEDURAL RULES › Section 801-001-0010 - Screening and Selection Procedures for Personal Services Contracts

Current through Register Vol. 63, No. 7, July 1, 2024
The Oregon Board of Accountancy adopts by this reference the
				Personal Contract Rules as promulgated by the Department of Administrative
				Services for procedures to be followed when entering into personal services
				contracts.
Stat. Auth.: ORS
				  670.310\
Stats. Implemented: ORS
				  279.051
Oregon Administrative Rules › Chapter 801 - OREGON BOARD OF ACCOUNTANCY › Division 1 - PROCEDURAL RULES › Section 801-001-0020 - Repealed

Current through Register Vol. 63, No. 7, July 1, 2024
Stat. Auth.: OL 1999 Ch. 849 Sec. 2-21
Stats. Implemented: ORS
				  673.185
Oregon Administrative Rules › Chapter 801 - OREGON BOARD OF ACCOUNTANCY › Division 1 - PROCEDURAL RULES › Section 801-001-0025 - Authorization for Agency Representative

Current through Register Vol. 63, No. 7, July 1, 2024
The Oregon Board of Accountancy adopts the following rule to
				authorize the appearance of its staff as the Board's representative at
				contested hearings pursuant to ORS
				183.452;
(1) Subject to the approval of the Attorney
			 General, an officer or employee of the Board is authorized to appear on behalf
			 of the Board in the following types of hearings conducted by this Board:
			 Administrative Hearings, as designated by the Board.
(2) The Board representative may not make
			 legal argument on behalf of the Board.
(a)
			 "Legal Argument" includes arguments on:
(A)
			 The jurisdiction of the agency to hear contested cases;
(B) The constitutionality of a statute or
			 rule or the application of a constitutional requirement to an agency;
			 and
(C) The application of court
			 precedent to the facts of a particular contested case proceeding
Oregon Administrative Rules › Chapter 801 - OREGON BOARD OF ACCOUNTANCY › Division 1 - PROCEDURAL RULES › Section 801-001-0030 - Extension of time limits created in Administrative Rules

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The Oregon Board of Accountancy may
			 extend specified time requirements stated in OAR chapter 801 if the person
			 seeking the extension shows good cause for failing to meet the time requirement
			 stated by the applicable rule. A request for an extension of any time
			 requirement must be submitted in writing within a reasonable time.
(2) Definitions. For the purposes of
			 subsection (1) of this rule:
(a) "Good cause"
			 exists when the person seeking the extension establishes by satisfactory
			 evidence that the cause of the failure to meet the time requirement stated by
			 the applicable rule was beyond his or her reasonable control.
(b) "Reasonable time" means that the person
			 acted promptly in filing the request for extension after the cessation of the
			 circumstances that prevented him or her from meeting the time requirement
			 stated by the applicable rule.
Oregon Administrative Rules › Chapter 801 - OREGON BOARD OF ACCOUNTANCY › Division 1 - PROCEDURAL RULES › Section 801-001-0035 - Professional Standards

Current through Register Vol. 63, No. 7, July 1, 2024
The professional standards, interpretations, rulings and rules
				designated and adopted by the Board in OAR Chapter 801 are those in effect as
				of January 1, 2023.
Statutory/Other Authority: ORS
				  183.332 &
				  673.410
Statutes/Other Implemented: ORS
				  183.337 &
				  673.410
Oregon Administrative Rules › Chapter 801 - OREGON BOARD OF ACCOUNTANCY › Division 1 - PROCEDURAL RULES › Section 801-001-0040 - Procedure for Complaints

Current through Register Vol. 63, No. 7, July 1, 2024
Pursuant to ORS
				673.185, the Board is authorized
				to investigate complaints alleging violations of ORS
				673.010 through
				673.455 and OAR chapter 801. The
				following procedures govern complaints received by the Board:
(1) The Board may investigate complaints that
			 describe activities that are subject to the jurisdiction of the Board and that
			 provide information in support of the complaint.
(2) Anonymous, unsigned complaints, or
			 complaints submitted without a Board-provided complaint form may not be
			 investigated.
(3) The Board may
			 also investigate other information of which the Board has knowledge, such as
			 media stories and information provided by law enforcement or other regulatory
			 agencies, which indicates that a violation of the statutes or rules enforced by
			 the Board may have occurred.
(4)
			 Any person submitting a complaint may be asked to support the complaint by
			 personal appearance before the Board.
(5) The Board may employ private
			 investigators or contract investigators to provide assistance in determining
			 the facts of any case being investigated.
(6) A licensee who is the subject of a
			 complaint may meet with the Complaints Committee to discuss the
			 complaint.
(7) In accordance with
			 ORS 673.415 the Board may obtain a
			 copy of the signature block, including the name, address and signature of the
			 tax preparer, for any tax return or report permitted or required to be filed
			 with the Oregon Department of Revenue, if the Board has reasonable grounds to
			 believe that a licensee who prepared such tax return or report may have
			 violated any provision of ORS
			 673.010 to
			 673.455 or rules promulgated by
			 the Board.
(8) If the Board
			 determines that the available evidence is insufficient to indicate that a
			 violation may have occurred, the Board shall dismiss the complaint.
(9) If the Board determines that the
			 available evidence is sufficient to indicate that a violation may have
			 occurred, the Board shall make a preliminary finding of a violation(s) and
			 offer the subject of the complaint a contested case hearing.
(10) A person under investigation and the
			 Board's Executive Director may negotiate a proposed Stipulated Final Order to
			 conclude a matter.
(11) A
			 negotiated settlement as described in paragraph (10) shall not be binding on
			 either party until approved by the Board and signed by the Chairperson of the
			 Board or the Executive Director.
Stat. Auth.: ORS
				  670.310 &
				  673.410
Stats. Implemented: ORS
				  673.170 &
				  673.185
Oregon Administrative Rules › Chapter 801 - OREGON BOARD OF ACCOUNTANCY › Division 1 - PROCEDURAL RULES › Section 801-001-0045 - Confidentiality of Complaints Received

Current through Register Vol. 63, No. 7, July 1, 2024
(1) All complaints received by the Board
			 office will be considered confidential.
(2) Investigatory information developed or
			 obtained by the Board is confidential and is not subject to disclosure by the
			 Board unless a Notice is issued for a contested case hearing or the matter
			 investigated is finally resolved by Board action or Consent Order.
(3) The Complaints Committee review and
			 deliberations concerning a pending investigation shall occur only in executive
			 session, pursuant to ORS
			 192.660(2)(f),
			 to consider information that is exempt by law from public inspection.
(4) The Board of Accountancy's review and
			 deliberations concerning a pending investigation shall also occur only in
			 executive session, pursuant to ORS
			 192.660(2)(f),
			 to consider information that is exempt by law from public inspection.
(5) Any action by the Board to approve a
			 final order, make a preliminary finding of violation or dismiss a matter shall
			 take place in a public meeting.
Statutory/Other Authority: ORS
				  183.332 &
				  673.410
Statutes/Other Implemented: ORS
				  183.337 &
				  673.410
Oregon Administrative Rules › Chapter 801 - OREGON BOARD OF ACCOUNTANCY › Division 1 - PROCEDURAL RULES › Section 801-001-0050 - Confidentiality and Inadmissibility of Mediation Communications

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The words and
			 phrases used in this rule have the same meaning as given to them in ORS
			 36.110 and
			 36.234.
(2) Nothing in this rule affects any
			 confidentiality created by other law. Nothing in this rule relieves a public
			 body from complying with the Public Meetings Law, ORS
			 192.610 to
			 192.690. Whether or not they are
			 confidential under this or other rules of the agency, mediation communications
			 are exempt from disclosure under the Public Records Law to the extent provided
			 in ORS 192.410 to
			 192.505.
(3) This rule applies only to mediations in
			 which the agency is a party or is mediating a dispute as to which the agency
			 has regulatory authority. This rule does not apply when the agency is acting as
			 the "mediator" in a matter in which the agency also is a party as defined in
			 ORS 36.234.
(4) To the extent mediation communications
			 would otherwise be compromised negotiations under ORS
			 40.190 (OEC Rule 408), those
			 mediations communications are not admissible as provided in ORS
			 40.190 (OEC Rule 408),
			 notwithstanding any provisions to the contrary in section (9) of this
			 rule.
(5)
Mediations
			 Excluded
. Sections (6)-(10) of this rule do not apply to:
(a) Mediation of workplace interpersonal
			 disputes involving the interpersonal relationships between this agency's
			 employees, officials or employees and officials, unless a formal grievance
			 under a labor contract, a tort claim notice or a lawsuit has been filed;
			 or
(b) Mediation in which the
			 person acting as the mediator will also act as the hearings officer in a
			 contested case involving some or all of the same matters;
(c) Mediation in which the only parties are
			 public bodies;
(d) Mediation
			 involving two or more public bodies and a private party if the laws, rules or
			 policies governing mediation confidentiality for at least one of the public
			 bodies provide that mediation communications in the mediation are not
			 confidential;
(e) Mediation
			 involving 15 or more parties if the agency has designated that another
			 mediation confidentiality rule adopted by the agency may apply to that
			 mediation.
Oregon Administrative Rules › Chapter 801 - OREGON BOARD OF ACCOUNTANCY › Division 1 - PROCEDURAL RULES › Section 801-001-0055 - Requesting a Hearing; Stating Claims and Defenses

Current through Register Vol. 63, No. 7, July 1, 2024
(1) When requesting a hearing, or within
			 fourteen (14) days following a request for hearing, the person responding to
			 the notice must admit or deny, in writing, all factual matters stated in the
			 notice. Any factual matters not denied shall be presumed admitted.
(2) When requesting a hearing, or within
			 fourteen (14) days following a request for hearing, the person responding to
			 the notice shall affirmatively state, in writing, any and all claims or
			 defenses the person may have and the reason that supports the claim of defense.
			 Failure to raise a claim or defense shall be presumed to be a waiver of such
			 claim.
(3) Evidence shall not be
			 taken on any issue not raised in the notice and either the request for hearing
			 or a subsequent statement within fourteen (14) days following the request for
			 hearing as required in sections (1) and (2) of this rule.
Stat. Auth.: ORS
				  673.410
Stats. Implemented: ORS
				  673.170
Oregon Administrative Rules › Chapter 801 - OREGON BOARD OF ACCOUNTANCY › Division 1 - PROCEDURAL RULES › Section 801-001-0060 - Refunds

Current through Register Vol. 63, No. 7, July 1, 2024
In the event that the Board receives payment in an excess
				amount legally due and payable to the Board or money for which the Board has no
				legal interest, the Board will refund the excess money, or money the Board has
				no legal interest in, subject to the following requirements:
(1) If the amount overpaid was $50 or less,
			 the payee must request in writing, a refund from the Board; and
(2) The written request for a refund from the
			 payee must be made within four years from the day the money was paid to the
			 Board.
Statutory/Other Authority: ORS
				  673.410
Statutes/Other Implemented: ORS
				  673.410
Oregon Administrative Rules › Chapter 801 - OREGON BOARD OF ACCOUNTANCY › Division 5 - DEFINITIONS › Section 801-005-0010 - Definitions

Current through Register Vol. 63, No. 7, July 1, 2024
As used in OAR Chapter 801, the following terms or
				abbreviations have the following meanings, unless otherwise defined
				therein:
(1)
Active
means
			 a license issued by the Oregon Board of Accountancy to an individual who has
			 met the requirements to hold a CPA or PA license, maintains the license and is
			 in good standing.
(2)
AICPA
means American Institute of Certified Public
			 Accountants.
(3)
Applicant
means a person applying for a license to practice public
			 accountancy.
(4)
Attestation
			 Services
means the following professional services required to be
			 performed under the following standards:
(a)
			 Any audit or other engagement for which performance standards are included in
			 the Statements on Auditing Standards (SAS), International Standards on Auditing
			 (ISA), or other internationally recognized auditing standards;
(b) Any review of a financial statement for
			 which performance standards are included in the Statement on Standards for
			 Accounting and Review Services (SSARS);
(c) Any examination of prospective financial
			 information for which performance standards are included in the Standards for
			 Attest Engagements (SSAE);
(d) Any
			 examination, review or agreed upon procedures engagement other than an
			 examination described in paragraph (c) of this subsection for which performance
			 standards are included in the Statements on Standards for Attestation
			 Engagements (SSAE); and
(e) Any
			 engagement for which performance standards are included in the Auditing
			 Standards of the Public Company Accounting Oversight Board in the United States
			 (PCAOB).
(f) The statements on
			 standards specified in subsections (a) through (d) of this definition are those
			 developed by the AICPA.
Oregon Administrative Rules › Chapter 801 - OREGON BOARD OF ACCOUNTANCY › Division 5 - DEFINITIONS › Section 801-005-0200 - Repealed

Current through Register Vol. 63, No. 7, July 1, 2024
Stat. Auth.: ORS
				  670.310, ORS
				  673.410, OL 2001, Ch. 638
Stats. Implemented: ORS
				  670.310, OL 2001, Ch.
				  638
Oregon Administrative Rules › Chapter 801 - OREGON BOARD OF ACCOUNTANCY › Division 10 - FEES, APPLICATIONS, REQUIREMENTS, PROCEDURES, AND P.C.'S › Section 801-010-0010 - Fees, Civil Penalties and Cost Recovery

Current through Register Vol. 63, No. 7, July 1, 2024
For the purpose of ORS
				673.010 to
				673.455 and
				297.670 to
				297.740, the Board of
				Accountancy shall charge the following fees:
(1)
Application fees.
All
			 application fees are non-refundable.
(a) CPA
			 Examination: all fees associated with the CPA examination process are listed on
			 the NASBA website.
(b) CPA or PA
			 License application fee - $225.
(c)
			 Municipal Auditor Roster Application - $150.
(d) Lapsed license reinstatement application
			 fee for active and inactive status - $225.
(e) Lapsed retired status license
			 reinstatement to retired status - $100.
(f) Reciprocity / Temporary Military
			 application fee -- $225
Oregon Administrative Rules › Chapter 801 - OREGON BOARD OF ACCOUNTANCY › Division 10 - FEES, APPLICATIONS, REQUIREMENTS, PROCEDURES, AND P.C.'S › Section 801-010-0040 - CPA and PALicenses Remain Property of the Board

Current through Register Vol. 63, No. 7, July 1, 2024
Every license of Certified Public Accountant or Public
				Accountant, while it is in the possession of the holder, shall be preserved by
				the holder, but such license shall nevertheless remain the property of the
				Board. In the event that the license is revoked or resigns in the manner
				prescribed by law, the holder is required to deliver the license to the Board
				immediately upon demand.
Statutory/Other Authority: ORS
				  670.310
Statutes/Other Implemented: ORS
				  673.410
Oregon Administrative Rules › Chapter 801 - OREGON BOARD OF ACCOUNTANCY › Division 10 - FEES, APPLICATIONS, REQUIREMENTS, PROCEDURES, AND P.C.'S › Section 801-010-0045 - Uniform Certified Public Accountant Exam

Current through Register Vol. 63, No. 7, July 1, 2024
CPA exam rules. The Board Recognizes the rules of conduct for
				CPA examination candidates as published in the Candidate Bulletin. The Board
				may deny credit for any or all sections of the exam and may prohibit candidates
				from retaking the exam for any of the following reasons:
(1) Conduct that violates the CPA Examination
			 Rules of Conduct,
(2) Violation of
			 the confidentiality provisions of the CPA Examination Rules of Conduct, which
			 shall result in denial of credit for the candidate's scores on the CPA exam and
			 the candidate shall be prohibited from retaking the CPA exam for a period of
			 ten years.
Stat. Auth.: ORS
				  670.310 &
				  673.060
Stat. Implemented: ORS
				  673.060 &
				  673.410
Oregon Administrative Rules › Chapter 801 - OREGON BOARD OF ACCOUNTANCY › Division 10 - FEES, APPLICATIONS, REQUIREMENTS, PROCEDURES, AND P.C.'S › Section 801-010-0050 - Application for Uniform CPA Examination

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
Definitions.
(a)
Authorization to Test (ATT)
:
			 Issued by NASBA on behalf of the Board of Accountancy to eligible exam
			 candidates to authorize the candidate to test for specified sections of the CPA
			 exam. The ATT may be issued for one or more CPA exam sections. Each ATT
			 authorizes the candidate to take each CPA exam section designated in the ATT
			 one time only. The ATT may become expired as to one exam section named in the
			 ATT, and remain valid as to other specified exam sections. The candidate must
			 submit an application and re-examination fee to NASBA for any exam section that
			 is expired under the ATT or to retake any section of the CPA Exam not
			 passed.
(b)
Notice to
			 Schedule (NTS):
Issued by NASBA and enables the candidate to schedule
			 testing at an examination test center. The NTS will remain open until the
			 candidate schedules testing or until six months have elapsed since the NTS was
			 issued, whichever occurs first.
(c)
Testing Opportunity
: Each NTS issued for an exam section is
			 considered a testing opportunity. A candidate may not retake a failed exam
			 section(s) until the score for that section has been released.
Oregon Administrative Rules › Chapter 801 - OREGON BOARD OF ACCOUNTANCY › Division 10 - FEES, APPLICATIONS, REQUIREMENTS, PROCEDURES, AND P.C.'S › Section 801-010-0060 - Credit for Uniform CPA Examination Sections

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
Exam section requirements.
(a) A candidate may sit for any of the four
			 sections of the computer-based CPA exam individually and in any order. A
			 candidate who fails to pass any section of the exam may retake that section;
			 however, a candidate may not retake a failed section until the score has been
			 released for that section.
(b)
			 Candidates who are eligible under ORS
			 673.050(2)
			 (2001 Edition) to take the CPA exam as a public accountant candidate are
			 required to take and pass the following two sections of the CPA exam within an
			 eighteen (18) month window: Financial Accounting and Reporting (FAR), and
			 Regulation (REG).