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Board of Accountancy Board Policies - Affecting Licensees
 
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Licensee use of the designation "Of Counsel"
Policy Number: 04-001
Subject: Licensee use of the designation "Of Counsel"
Date: April 20, 2004
Approved: May 17, 2004
Purpose: To define the term "of counsel" and the appropriate use of the designation by licensees.

Applicability: This policy applies to licensees who wish to use the term "of counsel" on firm letterhead, business cards or other public distribution.

Policy: The use of the designation "of counsel" is permitted only if the licensee holds an active permit to practice public accountancy in Oregon, and has a continuing professional relationship with the firm other than as a partner or associate, and the relationship is close, regular and personal.

Licensees may use the designation "of counsel" on firm letterhead, business cards or other form of distribution to the public if the licensee has an active permit and a continuing professional relationship with the firm other than as a partner or associate, and the relationship is close, regular and personal.

The use of the designation constitutes a representation to the public that the licensee renders professional services to the firm. The firm may act upon advice from the licensee who is serving in the capacity "of counsel" to the firm, which potentially affects the professional services provided by the firm to members of the public.

 
Visitors at Board Meeting
Policy Number: 01-010
Subject: Visitors at Board Meetings
Date: Revised December 10, 2007
Approved: October 22, 2001
Purpose: To allow opportunities for licensees and members of the public to appear and provide information at Board or Committee meetings.

Applicability: This policy applies to Board members, Board staff, licensees and members of the public.

Policy: The Board values information provided by licensees and members of the public. The agenda for each Board meeting provides an opportunity for the Board to hear public comments. Advance notice is not required to present public comments at this time; however a written outline of the topic to be presented may be helpful for the Board's understanding. Public comments are scheduled on or about 1:30 p.m. at each Board meeting.

The following guidelines apply to visitors who wish to attend a Board or Committee meeting for the purpose of providing information that relates to a matter that is on the Committee agenda, or a matter before the Board that results from a Committee recommendation.
  • Subject to time constraints and the subject matter to be addressed, visitors to Board meetings should request to be heard by the appropriate Board committee before requesting an appearance before the Board.
  • Visitors requesting to provide information relating to a matter before a Committee or a Board matter that results from a Committee recommendation shall be scheduled on the Board or Committee agenda for a specific time and a specific time limit.
  • If visitors wish to provide information at a meeting, a written outline should be submitted to the Board office within a time frame designated by the Board office.
  • Board or Committee members may request a visitor to clarify or respond to questions relating to the visitor's reason for appearing at the meeting.
  • The Board liaison is responsible for guiding Board discussions that relate to committee recommendations.
  • The Board will consider whether to allow time for open discussions for visitors and shall set a time limit for open discussions.

 
Civil Penalties for specific violations of ORS 673 and OAR 801
Policy 04-035

Subject: Civil Penalties for specific violations of ORS 673 and OAR 801

Date: May 17, 2004

Approved: May 17, 2004 (revised October 24, 2007)

Purpose: To set forth policy and procedures relating to civil penalties for specific violations of ORS Chapter 673 and OAR Chapter 801

Applicability: Licensees and Board staff

Policy: Civil penalties for specified technical violations shall be assessed in a consistent manner.

The following violations of provisions in ORS chapter 673 and OAR chapter 801 shall be subject to civil penalties as described in this policy:


Violation Civil Penalty
Failure to provide change of address within 30 days $100
Failure to renew firm registration by January 31 $500
Failure to respond to Notice of Complaint in 21 days $1,000
Failure to respond to Notice of CPE audit in 21 days
$250
Failure to respond to Notice of Peer Review Audit in 21 days $1,000
Failure to respond to general Board communications in 21 days
$100

 
Request for Telephone Hearing
Policy 06-030

Subject: Request for Telephone Hearing

Date: April 11, 2006

Approved: May 22, 2006

Purpose: To ensure consistency in reviewing licensee requests to appear in an administrative hearing by telephone conference.

Applicability: Board of Accountancy staff members who receive requests from individuals for telephone appearance at a contested case hearing.

Guidelines:
To maintain consistency in the exercise of its discretion, the Board notes the following pattern of practice: Respondents who request an administrative hearing are generally required to appear at a hearing in person unless the testimony to be presented at hearing does not raise issues of fact that may require the Board to make credibility findings.

The Board administrator, or staff designee, may make a determination whether to allow a licensee to appear by phone on behalf of the Board. The following factors shall be considered when responding to requests to appear at an administrative hearing by telephone:

1. A licensee may appear by telephone in administrative hearings that relate to technical violations of administrative rules. Typical violations in this category may result in the assessment of civil penalties or in suspension of a license. A suspension issued for a technical violation of administrative rules will continue until the licensee corrects the violation and applies for reinstatement.
  • Late renewal
  • Failure to respond to Board communications
  • Failure to respond to CPE audit requests
  • Address change violations
  • Failure to pay a civil penalty (suspension)
  • Failure to meet continuing education requirements (suspension)

2. A licensee may appear by telephone in an administrative hearing if the licensee suffers a medical condition or health condition or a specific hardship that would make it difficult or impossible for the individual to attend the hearing in person. For example, the individual may be incarcerated.

Telephone hearings in contested case hearings are governed by OAR 137-003-0045 and OAR 137-003-0605.

 
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