Rulemaking Calendar

Download a copy of the BOA 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.

Originating Committee 1: Pipeline Committee (Meeting on May 2, 2025, 9 A.M.)

Purpose: Rules on grant agreement to enable SB 476 (2025) accounting scholarships

Originating Committee 2: Laws and Rules Committee (LRC Meeting on June 3, 2025 at noon)

Purpose: Technical corrections to fix incorrect rule reference

Board meeting discussion and vote to expose: June 5, 2025

SOS Bulletin Publication: July 1, 2025

Comment Period: August 1 to September 25, 2025, 9 a.m.

Rulemaking Hearing and Board consideration of Final Adoption: September 25, 2025

Effective Date: October 1, 2025

Originating Committee: LRC (Meetings scheduled for June 3, June 23, July 17 and August 15, 2025. Additional meetings may be scheduled.

Initial Board discussion and guidance to LRC: June 5, 2025

Board meeting review of LRC recommendations and vote to expose: September 25, 2025

SOS Bulletin Publication: October 1, 2025

Comment Period: October 1, 2025 through December 5, 2025 at 9 a.m.

Rulemaking Hearing, Board comment consideration and Adoption vote: December 5, 2025

Rule Effective Date: January 1, 2026

Draft Topics for Phase 2: Primary plan is to implement SB 797. Other topics include: CPA licensure pathways update (education, experience and supervision) CPA mobility updates, Inactive license scope expansion to allow work in public accounting firms with restrictions Employee Stock Ownership Plans (ESOP/ Firm Ownership Rule Changes to permit ESOPs

LRC Development Timeline: October and November 2025

Board Consideration of LRC Recommendations and vote to expose: December 5, 2025

SOS Bulletin publication: January 1, 2026 / RMH in late January 2026 / early February.

Comment Period during month of January 2026 / Adoption Feb. 2026 Board meeting

Potential Rough Outline Rule Topics: CPE credit for Committee Service, Streamlining ethics related language in rule, potential 2027 legislative concept work to remove some statutorlanguage that may become unnecessary and potential CPE Audit rule changes if NASBA CPEAS is not continued and moved to BOA staff

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