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Rulemaking Calendar


The Board of Accountancy is committed to protecting Oregon consumers by ensuring qualified licensees practice public accountancy in accordance with established professional standards and promulgated rules. We embrace diverse backgrounds and experiences, ensuring that accounting inequities are addresssed while also ensuring to engage with the public in a variety of ways. There are many ways you can get involved in the decision-making process in regards to accounting such as by appearing at one of the numerous Board or Committee meetings displayed below. The BOA holds open comment periods on our rules and proposals as well holding frequent meetings open for the community to attend. All meetings provide the oppurtunity for public comment as a part of the agenda while other meetings are dedicated soley to gathering public comment.


Download a copy of the Notice of Proposed Rulemaking


DATE: 01/29/2026 TIME: 9:00 AM
OFFICER: Martin Pittioni

IN-PERSON HEARING DETAILS
ADDRESS: Board of Accountancy, 200 Hawthorne Ave SE Ste D450, Salem, OR 97301 

SPECIAL INSTRUCTIONS:
BOA provides assistance upon request such as sign language and spoken language interpreters, written materials in other languages, braille, large print, audio and other formats. If you need assistance or have questions, please contact boa.info@boa.oregon.gov at least five (5) days before the meeting.

REMOTE HEARING DETAILS
MEETING URL: Click here to join the meeting
PHONE NUMBER: 1-720-707-2699
CONFERENCE ID: 6589430200 SPECIAL INSTRUCTIONS:
SPECIAL INSTRUCTIONS:
Join Zoom Meeting: https://us06web.zoom.us/j/6589430200?pwd=bjI5ZWwrSWdxUnlDRjZBdWJkejUvUT09

Meeting ID: 658 943 0200 Passcode: mjZS3T

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NOTE: The Board and LRC are discussing potential policy responses to the emerging issue of private equity ownership of CPA firms. That work initially will focus on what legislative language tweaks may be appropriate to propose (and when), before any rulemaking can take place on any passed legislation. At this time, the BOA's focus is on monitoring the recommendations developed at the national level (AICPA and NASBA).

FOR QUESTIONS REGARDING BOARD RULEMAKING ACTIVITIES, PLEASE CONTACT:
Martin Pittioni
Executive Director
State of Oregon Board of Accountancy
Cell: 503-569-7686
martin.pittioni@boa.oregon.gov

PAST PUBLIC COMMENTS


September

Michelle Heckel, Casseil, Inc.  

I believe the eligibility requirements should be changed to include graduates no longer attending university out in the workforce. It is my belief that many students do not realize the importance of the CPA until being on the job. The need for assistance is much greater out of college. I would not have been able to afford the exams, travel, and time off work required to take my tests had it not been for an extremely understanding and generous employer. Not all employers are that generous, there is a great need for scholarships/grants for CPA exam expenses for candidates that are no longer at their institutions. 

 

Scott Wright, Kernutt Stokes

Is it the Board’s intent that scholarship awards, to be issued under the Oregon Board of Accountancy Pipeline Scholarship Grant Program, (Program), would be available to incoming freshmen at an eligible institution? Or, rather is the intent to limit such awards to
1) “established” students at eligible institutions, and
2) those who are already taking accounting and business courses?

I ask in that proposed OAR 801-060-0030 provides the definition for an eligible student, i.e., a person that can receive a scholarship under the Program. Specifically -

A) Proposed OAR 801-060-0030 (1) requires that a scholarship recipient be currently enrolled in an eligible institution. Would this prevent the issuing of a “tentative”” scholarship to a high school senior, (or person taking time between high school and their higher education), who has the intent to enroll in an eligible institution and planning to enter an accounting program? Based on timing of the scholarship application and then award, institution admittance, and completion of the actual enrollment process, there could be a “gap”.  Would OAR 801-060-0030, as proposed, allow for a Program scholarship award, subject to the requisite enrollment, with the scholarship withdrawn if required eligibility requirements, including enrollment, are not timely met? If such a gap is an issue, the wording of the proposed OAR could be at odds with a Board intent of getting students into accounting early in their educational journey.  

B) Proposed OAR 801-060-0030 (4) requires “good standing” for eligibility, with good standing defined as maintaining a GPA of at least 2.5 in all accounting and business courses. As worded, does this limit Program scholarship awards to those students that have already taken at least one accounting and business classes at an eligible institution? Freshmen students may not take their first accounting or business classes until perhaps several semesters/quarters into their educational journey. Are they, therefore, ineligible for a Program scholarship award until they take such classes? This could even make certain sophomores ineligible for a Program scholarship award, at least until they were to take such specified classes. Again, the proposed OAR wording may be at odds with a Board intent of getting students into accounting early in their educational journey,

The proposed OARs provide the legal framework for any contract that the Oregon Board of Accountancy, (as a Grantor), enters into with a Grantee. (With the Grantee being the entity that awards Program scholarships.) As such, I would think that the OAR should be fully, and clearly, reflective of the Board’s intent. If a grant contact allows for incoming freshmen to be eligible recipients, while the underlying legal framework, as per the proposed OAR, is not written/interpreted as allowing such freshmen eligibility, might such a grant contract be invalid ? (I guess for legal minds to determine.)

If the Board’s intent is to delay Program scholarship awards until later in a student’s accounting education process, i.e., to just upperclassmen, then there may not be issues.

 

Elizabeth Almer, Portland State University 

That said I would like to request that the Board not adopt OAR 801-060-0080 Grantee Reporting Requirements as exposed.  Instead I am respectfully asking to consider that the Board make the following changes to that portion of the exposed section of the rules through whatever legal mechanism the Board has available to it.  My proposed rule changes are outlined in strikethroughs for deleted text, and underlined italics for proposed added text.  Thank you so much for considering this request, which in my personal view will help the Board better achieve its program goals and allow for the best possible grant agreement to be developed and executed.


OAR 801-060-0080 Grantee Reporting Requirements:
(1) Grantees receiving a scholarship grant program grant must collect data and other information specified by the Board of Accountancy related to the scholarship grant program and report that information to the board annually or as otherwise specified in the grant agreement.¶
(2) The grantee Grantees must collect and report to the board scholarship recipient information, including
where reasonably possible and to the extent allowable by law, the following aggregated, program-wide information, categorized by college or university, regarding the Scholarship Program, applicants, and awardees. Aggregated information should be reported only for colleges or universities where there are at least three or more applicants or scholarship awardees whose information is being aggregated. The information below must be reported unless it is not feasible to provide the information and Recipient receives written approval from the board
(a) Total number of applicants to the scholarship program.
(b) Total number of scholarships awarded during the year and total number renewed;
(c) Methods used to determine financial need;
(d) Total scholarship funds awarded and the average award amount across all students;
(e) Average GPA of awardees in all accounting and business courses, and range of GPAs (lowest–highest);
(f) Aggregate count of awardees by academic level (e.g., freshman, sophomore, junior, senior, graduate);
(g) For renewal applications, total number of awardees in good standing and, if applicable, total not in good standing;
(h) Total number of awardees with enrollment or completion changes (e.g., revised completion dates, changes in status, leaves of absence);
(i) Aggregate demographic responses (reported in totals only) to voluntary questions per BOA guidance, including age, gender, veteran status and disability (defined as “an individual who is eligible to receive or is receiving federal Social Security benefits due to disability or blindness”).
(j) Summary of any barriers to administering the Oregon Board of Accountancy Pipeline Scholarship Program and how these were addressed;
(k) Aggregate follow-up information, to the extent reasonably possible, from students after participation in the scholarship program, including degrees or certifications obtained by awardees (total counts) and number of awardees who became licensed in Oregon as professional accountants.¶
(a) The eligible institution attended by the student;¶
(b) The enrollment status and amount of scholarship grant program funds disbursed to each eligible student;¶
(c) The basis used to determine financial need such as Pell Grant or Oregon Opportunity Grant status;¶
(d) Each scholarship recipient's grade point average in all accounting and business courses;¶
(e) Each scholarship recipient's academic level and total credits earned;¶
(f) Whether the scholarship recipient is in good standing;¶
(g) Whether the scholarship recipient receives any other need-based or other financial aid; and¶
(h) Any other information specified by the board.¶
(3) In addition to the reporting required under section (2) of this rule, grantees must collect and provide demographic information specified by the board for the pool of applicants for scholarship grant program funds and for all scholarship recipients. To the extent allowed by law, the demographic information collected and reported must include the following information on applicants and recipients:¶
(a) Age;¶
(b) Veteran status;¶
(c) Disability status;¶
(d) Gender;¶
(e) Race and ethnicity;¶
(f) Whether the applicant or recipient is a first generation college attendee;¶
(g) The applicant's or recipient's first language spoken; and¶
(h) Any other information specified by the board.


Lynette Ochoa, Musser Olsen PC 


I quite liked the NASBA platform, and the ability to have all documentation uploaded to one site. If selected for audit, the process is much more streamlined than sending all of the documentation to the office.



October

No Public Comments received 



Martin Pittioni, Executive Director 

503-569-7686

martin.pittioni@boa.oregon.gov

Andrew Barlow, Rules Coordinator

503-378-2270

andrew.barlow@boa.oregon.gov

Quinn Stoddard, Rulemaking Liason 

503-378-2262

quinn.stoddard@boa.oregon.gov