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Effective January 1, 2020, the Board updated reporting requirements for firms.
Firm must notify the Board within 45 days:
Firm must notify the Board within 10 days:
Oregon licenseeOregon PartnerOregon Owner
Notification to the Board must include the following information when reporting any of the events above:
The reporting requirements set forth in this rule
may not be not negated by the terms of a non-disclosure agreement or
court protective order.The notices required by this rule shall be signed
by the person or persons against whom the regulatory action, civil
action and/or criminal investigation or action is raised. If the
regulatory action, civil action, or criminal investigation or action is
against a registered firm only, the notice(s) must be signed by an
authorized Oregon partner or owner of the firm.
If you have questions about reporting requirements, please contact the Board's compliance specialist by email at firstname.lastname@example.org or call the Board office at 503-378-4181.
The following fees are applicable to firm registration, as outlined in OAR 801-010-0010:
FORMS OF PAYMENT
The following forms of payment are accepted by the Board:
If you have questions about firm registration fees, please contact Ashlie Rios by email at email@example.com or call the Board office at 503-378-4181.
If you have questions about firm reinstatement, please contact Ashlie Rios by email at firstname.lastname@example.org or call the Board office at 503-378-4181.
Any form of business organization authorized by law, including but not limited to a proprietorship, partnership, corporation, limited liability company, limited liability partnership or professional corporation. Every business organization of CPAs and PAs located in Oregon is required to register as a firm if the business organization meets any of the following conditions:
A permit holder doing business as a sole proprietor is required to register as a firm if the permit holder meets either of the following conditions:
Registration is required if a business organization organized for the practice of public accountancy is:
If the business organization is not located in Oregon, they firm must register with the Oregon Board of Accountancy if:
Every permit holder who is performing public accountancy services as a business organization or under an assumed business name is required to register with the Secretary of State Corporations Division (503-986-2200). A date-stamped copy of the Corporation Division registration must be submitted with the application. Firm names must comply with the requirements of OAR 801-030-0020. Firms with non-CPA/PA ownership must comply with the requirements of ORS 673.160 and OAR 801-010-0340. Licensees may not practice public accountancy or hold out using the firm name until the licensee receives confirmation of the firm registration from the Board. Firm registrations expire December 31 of each odd-numbered year. Licensees who would like to register a firm must submit an Initial Firm Registration application.
If you have questions about firm registration, please contact Ashlie Rios by email at email@example.com or call the Board office at 503-378-4181.
Firms located outside of Oregon that do not have an Oregon branch office location may provide some services to Oregon clients through their firm registered in another jurisdiction. Firms that intend to provide Attest services for Oregon clients must register with the Oregon Board prior to working on an engagement. The Initial Firm Registration Application must be submitted to the Board, allowing at least 2-3 weeks for processing once all application materials are complete.
Oregon Rule prohibits the use of any firm name that is misleading as to the organization of the firm, nature of the services provided, the number of licensees associated with or working for the firm or the indentity of individual members of the firm. If the firm name includes the names of non-licensee owners, no form of the CPA/PA designation may be used in the firm name. If the firm name is composed of one or more past partners, shareholders, owners or members of the business organization or its successor, the past partner, shareholder, owner or member must not be actively engaged in the practice of public accountancy as a sole proprietor in the same market area, and they must approve, in writing, the continued use of such name. Approval gien by a licensee for the contiued use of the licensee's name may be withdrawn by the licensee, in writing, and shall allow a reasonable period of teime for the firm to withdraw such name. The letterhead and business cards may include the CPA/PA designation after the name of each CPA/PA. Other designations held by non-CPA/PA members may also be used on letterhead or business cards.
If you have questions about the proper use of firm names, please contact Ashlie Rios by email at firstname.lastname@example.org or call the Board office at 503-378-4181.
Applicable Statutes and Administrative RulesORS 673.160OAR 801-010-0340OAR 801-010-0345OAR 801-030-0020(6) ORS 673.160(4) allows CPA/PA firms in the practice of public accountancy to include non-CPAs or non-PAs as owners. OAR 801-010-0340 and OAR 801-010-0345 address requirements for Oregon public accounting firms and should be reviewed in their entirety. This information is an outline of the provisions for non-licensee ownership of public accounting firms, but is not a comprehensive review of the requirements. OAR 801-030-0020(6) regarding firm names should also be reviewed. Ownership and Management
If you have questions about the non-CPA ownership of a firm, please contact the Board office by email at email@example.com or by phone at 503-378-4181.
Management of Branch Offices
Every branch office located in this state shall be managed by a licensee holding a license issued under ORS 673.150. A licensee must be designated as responsible for managing the office, staff and services rendered to the public.
ReportingThe location of each branch office in Oregon shall be reported to the Board at the time of application for registration as a firm and with each renewal application, together with a statement that each branch office meets the requirements of OAR 801-010-0345(7)(c)(A).
Licensees or firms using the CPA or PA title to perform or solicit services via a website, are required to include information on the website naming the state(s) in which each CPA or PA is licensed to perform public accounting services, or provide a name and contact information for an individual who will respond within seven business days to inquiries regarding individual licensee information. Information required to be posted by this rule must be posted clearly visible and prominently displayed on the homepage.
If you have questions about requirements for branch offices, please contact the Board office by email at firstname.lastname@example.org or by phone at 503-378-4181.
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