Rulemaking

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Oregon Administrative Rules (OARs) determine how the Board of Accountancy and other state agencies operate, including how they interpret and implement state laws. Administrative rules can also describe agency practices and policies.

Rules may be adopted, amended, repealed, suspended, or renumbered through a process known as rulemaking. Our rulemaking process offers several opportunities for people and organizations to provide feedback on a proposed rule:

A Rulemaking Advisory Committee (RAC) representing those who may have an interest in the rule helps shape rule language
Oregonians are invited to weigh in on the rule and may attend RAC meetings, provide written comments, or testify during a public hearing

Download a copy of the Notice of Proposed Rulemaking

Title: Hearing Details
Main Content: RULES PROPOSED:
801-001-0000, 801-001-0025, 801-001-0030, 801-001-0035, 801-001-0040, 801-001-0045, 801-005-0010, 801-010-0010, 801-010-0040, 801-010-0045, 801-010-0050, 801-010-0060, 801-010-0065, 801-010-0073, 801-010-0075, 801-010-0079, 801-010-0080, 801-010-0085, 801-010-0090, 801-010-0100, 801-010-0110, 801-010-0115, 801-010-0119, 801-010-0120, 801-010-0121, 801-010-0130, 801-010-0140, 801-010-0170, 801-010-0340, 801-010-0345, 801-030-0005, 801-030-0010, 801-030-0015, 801-030-0020, 801-040-0010, 801-040-0020, 801-040-0030, 801-040-0040, 801-040-0050, 801-040-0070, 801-040-0095, 801-040-0100, 801-040-0150, 801-040-0160
NEED FOR THE RULE(S):
Updates Board rules to implement Senate Bill 797 (2025) with emphasis on new licensure pathways.
DOCUMENTS RELIED UPON AND WHERE THEY ARE AVAILABLE:
Laws and Rules Committee documents considered on 12/1/2025 by the Board and approved for exposure on January 1, 2026. Documents may be located on https://www.oregon.gov/BOA/Pages/Rulemaking.aspx
STATEMENT IDENTIFYING HOW ADOPTION OF RULE(S) WILL AFFECT RACIAL EQUITY IN THIS STATE:
Updated licensure pathways are expected to have significant positive equity impacts due to providing a licensure option that allows substitution of one year of post bachelor education in favor of one year of additional supervised experience. This change significantly reduces cost of the education requirement which is expected to benefit economically distressed students.
FISCAL AND ECONOMIC IMPACT:
For registered public accounting firms, these changes reduce the cost of compliance by providing more flexibility to employ licensees in Inactive or Retired status under specified conditions. For applicants for licensure, lower costs are expected due to reduction in education requirements.
COST OF COMPLIANCE:
(1) Identify any state agencies, units of local government, and members of the public likely to be economically affected by the rule(s). (2) Effect on Small Businesses:
(a) Estimate the number and type of small businesses subject to the rule(s);
(b) Describe the expected reporting, recordkeeping and administrative activities and cost required to comply with the rule(s);
(c) Estimate the cost of professional services, equipment supplies, labor and increased administration required to comply with the rule(s).

The Board of Accountancy regulates approximately 900 public accounting firms all of which will benefit from the additional flexibility to employ Inactive and Retired status licensees under specified conditions.
DESCRIBE HOW SMALL BUSINESSES WERE INVOLVED IN THE DEVELOPMENT OF THESE RULE(S):
Small businesses are represented on the Laws and Rules Committee of the Board of Accountancy which develop these rules.
WAS AN ADMINISTRATIVE RULE ADVISORY COMMITTEE CONSULTED?
Yes.

Title: How to Join
Main Content: DATE: 01/29/2026
TIME: 9 A.M.
OFFICER: Martin Pittioni
IN-PERSON HEARING DETAILS
ADDRESS: Oregon 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
PHONE NUMBER: 1-720-707-2699
CONFERENCE ID: 6589430200
SPECIAL INSTRUCTIONS:
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Title: AMEND: 801-001-0000
Main Content: RULE SUMMARY: Amends notice requirements for proposed rule provisions.
CHANGES TO RULE:
801-001-0000
Notice of Proposed Rule ¶
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;¶
(db) Oregon Association of Independent Accountants; and¶
(4) By providing an electronic copy of the Notice to legislators as provided by ORS 183.335(15).
Statutory/Other Authority: ORS 183.36673.410
Statutes/Other Implemented: ORS 183.335,60, ORS 183.36035

Title: REPEAL: 801-001-0025
Main Content: RULE SUMMARY: Repeals authorization for agency staff acting as representation for the board.
CHANGES TO RULE:
801-001-0025
Authorization for Agency Representative
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¶
(b) "Legal Argument" does not include presentation of motions, evidence, examination and cross-examination of witnesses or presentation of factual argument or arguments on:¶
(A) The application of the statutes or rules to the facts in the contested case;¶
(B) Comparison of prior actions of the agency in handling similar situations;¶
(C) The literal meaning if the statutes or rules directly applicable to the issues in the contested case;¶
(D) The admissibility of evidence; and¶
(E) The correctness of procedures being followed in the contested case hearing.
Statutory/Other Authority: OL 1999 Ch. 849 Sec. 2-21, ORS 183.310 Statutes/Other Implemented: ORS 183

Title: AMEND: 801-001-0030
Main Content: RULE SUMMARY: Amends time limit rule by referencing an updated definition for license.
CHANGES TO RULE:
801-001-0030
Extension of time limits created in Administrative Rules ¶
(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.¶
(3) Time limits not subject to extension. The provisions for extension are not applicable to the following time limits:¶
(a) Renewal of permitlicenses described in OAR 801 division 010,¶
(b) Renewal of firm registrations described in OAR 801 division 010.

Statutory/Other Authority: ORS 6703.310
Statutes/Other Implemented: ORS 673.4310

Title: AMEND: 801-001-0035
Main Content: RULE SUMMARY: Updates the board's adoption of professional standards language.
CHANGES TO RULE:
801-001-0035
Professional Standards ¶
The Board adopts professional standards, interpretations, rulings and rules designated and adopted by the Board in OAR Chapter 801 are those in effect as of January 1, 2024by reference as necessary through administrative rule. When an adoption conflicts with Oregon Revised Statutes or Oregon Administrative Rules, the statute or rule applies, and the standard adopted by reference does not apply. All remaining parts or application of the standard remain in effect. All standards by reference referred to in any rules adopted by the board are made a part of those rules as though fully set forth. Copies are available for inspection in the office of the Board of Accountancy.
Statutory/Other Authority: ORS 183.332, 673.410 Statutes/Other Implemented: ORS 183.337, 673.410

Title: AMEND: 801-001-0040
Main Content: RULE SUMMARY: Proposes minor technical corrections for complaint process language.
CHANGES TO RULE:
801-001-0040
Procedure for Complaints ¶
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.
Statutory/Other Authority: ORS 670.310, 673.410
Statutes/Other Implemented: ORS 673.170,85, ORS 673.170, ORS 673.4185

Title: AMEND: 801-001-0045
Main Content: RULE SUMMARY: Updated with respect to statutory authority only.
CHANGES TO RULE:
801-001-0045
Confidentiality of Complaints Received ¶
(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, 673.4170 Statutes/Other Implemented: ORS 183.337, 673.410

Title: AMEND: 801-005-0010
Main Content: RULE SUMMARY: Updates definitions with emphasis on professional standards effective dates.
CHANGES TO RULE:
801-005-0010
Definitions ¶
As used in OAR Chapter 801, the following terms or abbreviations have the following meanings, unless otherwise defined therein:¶
(1) Accounting Standards Codification (ASC) is published by the Financial Accounting Standards Board (FASB) and is adopted as if fully set forth herein as published on OctoDecember 201, 20235, except for any individual ACSC standard that conflicts with or is outside the authority of the Board's statutes. The SFASC can be found on the FASB's website and a copy of it is on file at the Board's office.¶
(2) Active means a current license issued by the Oregon Board of Accountancy or other jurisdiction to an individual who has met the requirements to hold a CPA or PA license, maintains the licensehas been properly renewed and is in good standing.¶
(3) AICPA means American Institute of Certified Public Accountants.¶
(4) AICPA Code of Professional Conduct issued by the AICPA and is adopted as if fully set forth herein as published on OctoDecember 201, 2023,5 except for any individual AICPA Code of Professional Conduct standard that conflicts with or is outside the authority of the Board's statutes. The AICPA Code of Professional conduct can be found on the AICPA's website and a copy of it is on file at the Board's office.¶
(5) Applicant means a person applying for a license to practice public accountancy.¶
(6) 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.¶
(7) Auditing Standards (AS) issued by the Public Company Accounting Oversight Board (PCAOB) and adopted as if fully set forth herein as published on OctoDecember 201, 20235, except for any individual AS that conflicts with or is outside the authority of the Board's statutes. The AS can be found on the PCAOB's website and a copy of it is on file at the Board's office.¶
(8) Business Organization means 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.¶
(9) CPA or Certified Public Accountant means a person who has a certificate of holds an active certified public accountant issued under ORS 673.040license for the practice of public accountancy.¶
(10) CPA Exam means the Uniform Certified Public Accountant Examination.¶
(11) CPE means continuing professional education.¶
(12) Candidate means a person applying for the CPA Exam.¶
(13) Censure means an official written expression of reprimand, by Board action, to a licensee for specified conduct.¶
(14) Certificate means a certificate of certified public accountant issued under ORS 673.040.¶
(15) Circular No. 230 is the Treasury Department Regulations Governing Practice before the Internal Revenue Service, Rev. 6-2014 and is adopted as if fully set forth herein except for any individual Circular No. 230 regulation that conflicts with or is outside the authority of the Board's statutes. Circular No. 230 Rev. 6-14 can be found on the Internal Revenue Service's website and a copy of it is on file at the Board's office.¶
(16) Client means a person or entity who agrees with a licensee, or employer of a licensee to receive anyreceives professional service from the licensee or employer of licensee. An employer is considered a client for inactive status licenses or a person who agrees to receive professional services.¶
(17) Commission means a fee calculated as a percentage of the total value of the sale of a product or service that is paid or received in the form of money or other valuable consideration.¶
(18) Compilation Services means a professional service required to be performed in accordance with the Statement on Standards for Accounting and Review Services (SSARS) in which the person performing the services presents a financial statement that:¶
(a) Is based on the responsibility of the owner or management of the company for which the statement is presented; and¶
(b) Does not include assurances by the person that the representations in the financial statement conform to the applicable reporting framework.¶
(19) Confidential Client Information is information that is obtained from a source or developed by the licensee in the course of performing professional services for the client, excluding information available to the public.¶
(20) Contingent Fee means a fee established for the performance of any professional service and directly or indirectly paid to a licensee pursuant to an arrangement in which no fee will be charged unless a specified finding or result is attained, or in which the amount of the fee is otherwise dependent upon the finding or result of such service. A fee is not contingent if the fee:¶
(a) Is fixed by courts or other public authorities; or¶
(b) In tax matters, is determined based on the results of judicial proceedings or the findings of governmental agencies.¶
(21) Direct Supervision is regular and meaningful interaction between the supervisor licensee and the person being supervised in terms of planning, coordinating, guiding, inspecting, controlling, and evaluating activities, and having authority over the employee being supervised. A licensee acting as a consulting or independent contractor to the applicant's employer will not meet the requirement of direct supervision.¶
(22) Enterprise means any person or entity, whether organized for profit or not, for which a licensee provides public accounting services.¶
(23) Ethics Exam means the AICPA professional ethics exam or the California Professional Ethics Exam (PETH).¶
(24) Expired means a license that has not been renewed after six years from the close of the last license period for which the license was active, inactive or retired.¶
(25) Fees include commissions, contingent fees and referral fees.¶
(26) Financial Statements means the presentation of financial data, including accompanying notes, that is derived from accounting records and intended to communicate an entity's economic resources or obligations or the changes therein, at a specific point in time, and/or the results of operations for a specific period of time, presented in accordance with generally accepted accounting principles or a applicable reporting framework other than generally accepted accounting principles. Financial presentations included in tax returns are not financial statements. Incidental financial data included in management advisory services reports to support recommendations to a client are not financial statements. The method of preparation (for example, manual or computer preparation) is not relevant to the definition of a financial statement.¶
(27) Firm means a business organization as defined in ORS 673.010 that is engaged in the practice of public accountancy and is required to be registered with the Board.¶
(28) First Time Candidate means a candidate for the CPA exam who is sitting for the exam for the first time in Oregon.¶
(29) Generally Accepted Accounting Principles (GAAP) means accounting principles or standards generally accepted in the United States, including but not limited to Statements of Financial Accounting Standards (SFAS) and interpretations thereof, as published by the Financial Accounting Standards Board (FASB), and Statements of Governmental Accounting Standards (SGAS) and interpretations thereof, as published by the Government Accounting Standards Board (GASB) and the International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board (IASB) and is adopted as if fully set forth herein as published on OctoDecember 201, 20235, except for any individual GAAP standard that conflicts with or is outside the authority of the Board's statutes. The GAAP can be found on the FASB and GASB websites and a copy of it is on file at the Board's office.¶
(30) Generally Accepted Auditing Standards (GAAS) means the Generally Accepted Auditing Standards including but not limited to those standards adopted by the American Institute of Certified Public Accountants, together with interpretations thereof, as set forth in Statements on Auditing Standards issued by the AICPA, and for federal audits, the Single Audit Act and related U.S. Office of Management and Budget Circulars published by the Government Accountability Office, and International Standards on Auditing (ISAs) issued by International Federation of Accountants (IFAC) through the International Auditing and Assurance Standards Board (IAASB) and is adopted as if fully set forth herein as published on December 1, 2025, except for any individual GAAS standard that conflicts with or is outside the authority of the Board's statutes. The GAAS can be found on the FASB and GASB websites and a copy of it is on file at the Board's office.¶
(31) Holding out as a CPA or PA means to assume or use by oral or written communication the titles or designations "certified public accountant" or "public accountant" or the abbreviations "CPA" or "PA", or any number or other title, sign, card, device or use of any internet domain or e-mail name, tending to indicate that the person holds a valid certificate or license under the authority of ORS 673 as a certified public accountant or a public accountant.¶
(32) Inactive status means a license status granted by the Board to a licensee:¶
(a) Whose license is not expired, suspended, revoked or in retired status; and¶
(b) W who has met and agreed to all conditions and requirements set out in OAR 801-010-0120 relating to inactive status licensure.¶
(33) In good standing means the status of a holder of a license or firm registration issued by any jurisdiction that is not suspended, revoked, expired, resigned or, lapsed or on probation. The good standing status of a licensee or registered firm will not be affected by the lapse of a license issued in another jurisdiction provided that the licensee holds an active, inactive or retired license to practice public accountancy in the State of Oregon.¶
(34) International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board (IASB) and is adopted as if fully set forth herein as published on OctoDecember 201, 20235, except for any individual IFRS standard that conflicts with or is outside the authority of the Board's statutes. The IFRS can be found on the IASB website and a copy of it is on file at the Board's office.¶
(35) International Standards on Auditing (ISA) issued by International Federation of Accountants (IFAC) through the International Auditing and Assurance Standards Board (IAASB) and is adopted as if fully set forth herein as published on OctoDecember 20,1, 20235, except for any individual ISA standard that conflicts with or is outside the authority of the Board's statutes. The ISA can be found on the IAASB website and a copy of it is on file at the Board's office.¶
(36) Jurisdiction means the licensing authority for the practice of public accountancy in any state, U.S. Territory or foreign country.¶
(37) Lapsed means a license status that is not renewed within 60 days of the close of a license period.¶
(a) Lapsed licensees are not permitted practice public accounting as defined in OAR 801-005-0010(48).¶
(b) A person in lapsed status must not hold out in any form or manner that they are a CPA or PA.¶
(c) A lapsed license may be reinstated to active, inactive or retired status only prior to becoming expired.¶
(38) License means:¶
(a) A a certificate, permit or, registration, or a license issued under ORS 673.100, enabling the holder thereof to practice public accountancy in this state; or¶
(b) A certificate, permit, registration or other authorization issued by a jurisdiction outside this by the Board or by another state, enabling the holder thereof to practice public accountancy in that jurisdiction.¶
(39) Licensee means the holder of a license as defined in these rules.¶
(40) Material Participation means participation that is regular, continuous and substantial.¶
(41) Manager means a manager of a limited liability company.¶
(42) Member means a member of a limited liability company.¶
(43) NASBA means National Association of State Boards of Accountancy.¶
(44) Non-licensee Owner means a person who does not hold a certificate, license or permit as a certified public accountant or public accountant in Oregon or in any other jurisdiction.¶
(45) Oregon licensee means the holder of a license issued by the Board.¶
(46) PA or Public Accountant means a person who is the holder of a license issued under ORS 673.100.¶
(467) Peer Review means a study, appraisal or review of one or more aspects of the public accountancy work of a holder of a license under ORS 673.150 or of a registered business organization that performs attestation services or compilation services that is conducted by a CPA who holds an active license issued by any state or a public accountant licensed under 673.100 who was required to pass the audit section of the Uniform CPA Exam as a requirement for licensing. The peer reviewer must also be independent of the license holder or registered business organization being reviewed.¶
(478) Permit means a license to practice public accountancy issued under ORS 673.150.¶
(489) Practice of Public Accountancy means performance of or any offer to perform one or more services for a client or potential client, including the performance of such services while in the employ of another person by a licensee, professional services of accounting, tax, personal financial planning, litigation support services, and those professional services for which standards are promulgated. These standards include Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC), Statements of Financial Accounting Standards, Statements on Auditing Standards, Statements on Standards for Accounting and Review Services, Statements on Standards for Consulting Services, Statements of Governmental Accounting Standards, International Financial Reporting Standards, International Accounting Standards, International Standards on Auditing, Statements on Standards for Attestation Engagements, and Statements on Standards for Valuation Services.¶
(4950) Preparation of Financial Statements means providing a service of any preparation of financial statements engagement to be performed in accordance with the Statements on Standards for Accounting and Review Services (SSARS).¶
(501) Principal Place of Business means the office location where the licensee performs public accounting services, and designated by a person for purposes of substantial equivalency and reciprocity.of the principal office where a person practices public accounting. ¶
(512) Professional means arising out of or related to the specialized knowledge or skills associated with certified public accountants and public accountants including but not limited to attestation, compilation, audit, management advisory, financial advisory, tax or consulting services or issuance of reports on financial statements.¶
(523) Professional Services means any services performed or offered to be performed by a licensee for a client or potential client in the course of the practice of public accountancy.¶
(534) Regional Accreditation means the college or university is accredited by one of the six regional accrediting associations or by another accrediting body that is recognized by the Board.¶
(545) Referral Fee means a referral fee that includes, but is not limited to, a rebate, preference, discount or any item of value, whether in the form of money or otherwise, given or received by a certified public accountant, public accountant or firm, to or from any third party, directly or indirectly, in exchange for the purchase of any product or service, unless made in the ordinary course of business.¶
(556) Registration means the authority issued under ORS 673.160 to a business organization to practice public accountancy in this state.¶
(567) Report. "Report", when used with reference to attestation services or compilation services means an opinion or other form of language that states or implies assurance as to the reliability of the attested information or compiled financial statements and that also includes or is accompanied by any statement or implication that the person or firm issuing it has special knowledge or competence in accounting or auditing. Such a statement or implication of special knowledge or competence may arise from use by the issuer of the report of names or titles indicating that the person or firm is an accountant or auditor or may arise from the language of the report itself.¶
(a) Any form of language that:¶
(A) Disclaims an opinion when the form of language implies any positive assurance as to the reliability of the attested information or the compiled financial statements referred to or of the special knowledge or competence on the part of the person of firm issuing the language;¶
(B) Implies any positive assurance as to the reliability of the attested information or compiled financial statements referred to or of the special knowledge or competence on the part of the person or firm issuing the language; or¶
(C) Relates to the affairs of a person and that is conventionally used by licensees in reports or financial statements.¶
(b) Language Not Constituting a Report: The following statement, signed by a person who does not hold a license issued under ORS 673.150, shall not constitute a report under ORS 673.320 so long as the statement is not accompanied by any wording indicating the person is an accountant or auditor or other language prohibited by ORS 673.020, 673.030, 673.310 or 673.320:¶
"The accompanying balance sheet (or . . .) of XYZ Company as of (date) and the related statements of income (or retained earnings or cash flows) for the year then ended have been prepared by me (us). The information presented in these financial statements is the responsibility of management (owners)."¶
(578) Retired status means a license status conferred by the Board upon a licensee who: ¶
(a) At any age, has held an active license in good standing to practice public accountancy for a combined period of not less than 20 years, and¶
(b) Has met and agreed to all conditions and has met the requirements set out in OAR 801-010-0120 relating to retired status licensure.¶
(589) Returning Candidate means a person who has received grades for any section of the Uniform CPA exam who applies to sit for any part of the CPA exam in Oregon.¶
(59) Revoked means a license, certificate or permit that has been fully canceled and cannot be reinstated.¶
(60) Single Audit Act means the Single Audit Act with the Single Audit Act Amendments of 1996, as published by the United States Government Accountability Office, Office of Management and Budget and related U.S. Office of Management and Budget (OMB) Circulars, and is adopted as if fully set forth herein as published on October 201, 20234, except for any individual standard that conflicts with or is outside the authority of the Board's statutes. The current OMB Circulars can be found on the Federal Register website and a copy is on file at the Board's office. Past circulars are archived on the White House's OMB website. All related OMB guidance can also be found in Title 2 of the Code of Federal Regulations.¶
(61) Sole Practitioner/Sole Proprietor means a CPA or PA who practices independently and may include unlicensed support personnel, but does not include any other licensed CPA's or PA's.¶
(62) Standards for Accounting and Review Services (SARS) means the Statements on Standards for Accounting and Review Services published by the AICPA and is adopted as if fully set forth herein as published on October 20, 2023, except for any individual GAPP standard that conflicts with or is outside the authority of the Board's statutes. The GAAP can be found on the FASB and GASB websites and a copy of it is on file at the Board's office.¶
(63) Standards for Board Approved Peer Review Programs means the Standards for Performing and Reporting on Peer Reviews published by the AICPA.¶
(64) Standards for Performing and Reporting on Peer Reviews (SPRPR) issued by the AICPA is adopted as if fully set forth herein as published on OctoDecember 201, 20235, except for any individual SPRPR standard that conflicts with or is outside the authority of the Board's statutes. The SPRPR can be found on the AICPA's website and a copy of it is on file at the Board's office.¶
(653) Statements of Governmental Accounting Standards and interpretations thereof (SGAS) is published by the Government Accounting Standards Board (GASB) and is adopted as if fully set forth herein as published on OctoDecember 201, 20235, except for any individual SGAS standard that conflicts with or is outside the authority of the Board's statutes. The SGAS can be found on the GASB website and a copy of it is on file at the Board's office.¶
(664) Statements of Financial Accounting Standards and interpretations thereof (SFAS) is published by the Financial Accounting Standards Board (FASB) and is adopted as if fully set forth herein as published on OctoDecember 201, 20235, except for any individual SFAS standard that conflicts with or is outside the authority of the Board's statutes. The SFAS can be found on the FASB's website and a copy of it is on file at the Board's office.¶
(675) Statements on Auditing Standards (SAS) and interpretations thereof as issued by the AICPA is adopted as if fully set forth herein as published on OctoDecember 201, 20235, except for any individual SAS standard that conflicts with or is outside the authority of the Board's statutes. The SAS can be found on the AICPA's website and a copy of it is on file at the Board's office.¶
(686) Statements on Standards for Consulting Services (SCS) issued by the AICPA is adopted as if fully set forth herein as published on October 20, 2023, except for any individual SCS statement that conflicts with or is outside the authority of the Board's statutes. The SCS can be found on the AICPA's website and a copy of it is on file at the Board's office.¶
(697) Statements on Standards for Accounting and Review Services (SSARS) issued by the AICPA is adopted as if fully set forth herein as published on OctoDecember 201, 20235, except for any individual SSARS standard that conflicts with or is outside the authority of the Board's statutes. The SSARS can be found on the AICPA's website and a copy of it is on file at the Board's office.¶
(7068) Statements on Standards for Attestation Engagements (SSAE) means the statements by that name issued by the AICPA is adopted as if fully set forth herein as published on OctoDecember 201, 20235, except for any individual SSAE standard that conflicts with or is outside the authority of the Board's statutes. The SSAE can be found on the AICPA's website and a copy of it is on file at the Board's office.¶
(7169) Statements on Standards for Valuation Services (SSVS) as issued by the AICPA is adopted as if fully set forth herein as published on October 20, 2023, except for any individual SSVS standard that conflicts with or is outside the authority of the Board's statutes. The SSVS can be found on the AICPA's website and a copy of it is on file at the Board's office.¶
(720) State meanincludes any state, territory or insular possession of the United States, and the District of Columbia of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, American Samoa, Guam and the Commonwealth of the Northern Mariana Islands. ¶
(731) Substantial Equivalency means: ¶
(a) A an individual that holds a valid license as a certified public accountant from another state that requires an individual, as a condition of licensure as a certified public accountant to achieve a passing grade on the Uniform Certified Public Accountant Examination and: ¶
(Aa) Complete at least 150 semester hours of college education and, obtain a baccalaureate or higher degree conferred by a college or university;¶
(B) Achieve a passing grade on the Uniform Certified Public Accountant Examination; and and possess at least one year of experience, verified by a licensee, providing any type of service or advice involving the use of accounting, attestation, compilation, management advisory, financial advisory, tax or related consulting skills, obtained through public practice or government, industry or academic work; or¶
(b) Obtain a baccalaureate degree and possess at least two years or of experience verified by a license holder in providing any type of service involving the use of accounting, attestation, compilation, management advisory, financial advisory, tax or related consulting skills obtained through public practice or government, industry or academic work;¶
(Cc) Obtain a master's degree and possess at least one year or more of experience, verified by a licensee, holder in providing any type of service or advice involving the use of accounting, attestation, compilation, management advisory, financial advisory, tax or related consulting skills, obtained through public practice or government, industry or academic work; ¶
(d) Meet requirements otherwise prescribed by the Board; or ¶
(be) An individual licensee who holds a valid license from another state but that state does not have the qualifications specified in (a), (b), (c), or (d) but can provide evidence that they have met the requirements of (a), (b), (c) or (d) will be deemed substantially equivalent.¶
(742) Supervisor Licensee is a licensee who provides direct supervision to an applicant and provides verification of any experience requirement. Supervisor licensee must have held a valid license during the period of supervision.¶ (753) Suspended means a licensee who is not permitted to practice public accountancy for a period of time.¶
(764) Uniform Accountancy Act (UAA) is a model bill and set of regulations designed by the AICPA and NASBA to provide a uniform approach to regulation of the accounting profession, provisions of which may or may not be adopted by state boards of accountancy.¶
(775) Working papers: include but are not limited to all statements, records, schedules, general ledgers, journals, trial balances and depreciation schedules made by the licensee incident to or in the course of rendering services to a client or former client. Working papers are and shall remain the property of the licensee in the absence of an express agreement to the contrary between the licensee and client. In addition to the requirements specified in paragraph above, attest documentation shall include, but not be limited to, the following:¶
(a) The objectives, scope and methodology, including any sampling criteria used;¶
(b) Documentation of the work performed to support significant conclusions and judgments, including descriptions of transactions and records examined that would enable a reviewer with relevant knowledge and experience, having no previous connection with the attest engagement, to examine the same transactions and records; and¶
(c) Evidence of any supervisory review of the work performed.¶
(786) Valid means a certified public accountant or a public accountant license, municipal roster authority, firm registration or chartered accountant certificate that is in active status and in good standing with the appropriate licensing authority. A license in active status is one that is not revoked, suspended, subject to probation, lapsed, inactive, retired or expired.¶
[Publications: Publications referenced are available from the agency.]
Statutory/Other Authority: ORS 670.33.410
Statutes/Other Implemented: ORS 670.33.410

Title: AMEND: 801-010-0010
Main Content: RULE SUMMARY: Specifies statutory authority for civil penalties.
CHANGES TO RULE:
801-010-0010
Fees, Civil Penalties and Cost Recovery ¶
For the purpose of ORS 673.010 to 673.4575 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¶
(2) Initial license and registration fees: ¶
(a) Initial / Reciprocity CPA or PA License - $255. ¶
(b) Municipal Auditor - $150. ¶
(c) Firm Registration - $265. ¶
(3) Biennial renewal application fees: ¶
(a) Active CPA or PA License - $255. ¶
(b) Inactive CPA or PA - $50. ¶
(c) Municipal Auditor - $100. ¶
(d) Firm Registration - $265. ¶
(e) Retired License - $50. ¶
(4) Late renewal fees: ¶
(a) Active CPA or PA License - $255. ¶
(b) Inactive CPA and PA - $50. ¶
(c) Municipal Auditor Late Fee - $100. ¶
(d) Firm Registration - $265. ¶
(e) Retired License - $50. ¶
(5) Miscellaneous fees: ¶
(a) Copies of existing mailing lists may be provided for a fee equal to the amount necessary to prepare each list, including the cost of materials, if any, and the cost of staff time. ¶
(b) Municipal Auditor lists shall be provided at no charge to municipal entities that are subject to audit law. ¶
(c) Copies of records made on a standard office copy machine may be charged.(d) Staff time required to research, locate, produce, summarize or otherwise provide records may be charged. ¶
(6) Civil Penalties that may be assessed for Specific Violations in Accordance with ORS 183.430: ¶
(a) Failure to provide change of address in 30 days - $100. ¶
(b) Failure to renew firm registration by January 31 - $500. ¶
(c) Failure to respond to Notice of CPE audit and all follow-up in 21 days - $250. ¶
(7) Cost Recovery. The Board may recover costs associated with a contested case hearing in which the Board has prevailed. The following costs may be included in cost recovery: ¶
(a) Attorney General Fees. ¶
(b) Administrative Hearing Costs. ¶
(c) Cost of Investigation. ¶
(d) Expert Witness Fees. ¶
(8) Form of Payment: ¶
(a) Checks or money orders shall be made payable to "Oregon Board of Accountancy". ¶
(b) Credit card payments may be submitted online only. Any credit card that is rejected by the bank and requested to be confiscated will be retained and returned to the bank. All payments by credit card that are rejected must be paid in full by another credit card, check or money order within ten days from notification of rejection. All payments received after Board deadlines, including, but not limited to payments for renewals, applications and civil penalties, will be considered late and a late penalty will be assessed.
Statutory/Other Authority: ORS 670.33.410, 673.040, 673.060, 673.100, 673.150, 673.160, 297.720, 673.153
Statutes/Other Implemented: 297.720, ORS 673, 192.440

Title: AMEND: 801-010-0040
Main Content: RULE SUMMARY: Updated with respect to statutory authority only.
CHANGES TO RULE:
801-010-0040
CPA and PA Licenses Remain Property of the Board ¶
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 670.33.410 Statutes/Other Implemented: ORS 673.410

Title: AMEND: 801-010-0045
Main Content: RULE SUMMARY: Updates reference document name only.
CHANGES TO RULE:
801-010-0045
Uniform Certified Public Accountant Exam ¶
CPA exam rules. The Board Recognizes the rules of conduct for CPA examination candidates as published in the CPA Exam Candidate BulletinGuite. 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.
Statutory/Other Authority: ORS 670.33.410, 673.060
Statutes/Other Implemented: ORS 673.060, 673.410

Title: AMEND: 801-010-0050
Main Content: RULE SUMMARY: Updates eligibility criteria to sit for the CPA exam by removing the specific reference to 120 semester hours in favor of a more candidate friendly requirement for bachelor's degree. Clarifies when applicants for Public Accountant licensure need to obtain their supervised experience.
CHANGES TO RULE:
801-010-0050
Application for Uniform CPA Examination ¶
(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.¶
(2) Applications.¶
(a) Applications for the CPA exam must be submitted to NASBA on a form provided by NASBA and must be accompanied by the appropriate fee as provided for by NASBA. The act of filing an application for the CPA exam constitutes an agreement by the candidate to observe and comply with the CPA Exam rules adopted by the Board.¶
(b) An application will not be reviewed until the application fee and all required supporting documents have been received, including proof of identity (as determined by the Board and specified on the application form), official transcripts and/or evaluation of foreign credentials from NASBA International Evaluation Services (NIES) and evidence that the candidate has met eligibility requirements.¶
(c) All foreign academic credentials submitted as evidence of eligibility for the CPA exam are required to be evaluated by NASBA International Evaluation Services (NIES).¶
(d) An application for the CPA examination must be complete in every particular within 90 days from the date it is received by NASBA. If an application is incomplete, the candidate will be found ineligible and the file will be closed. A candidate whose file has been closed as described herein is required to submit a new application, application fee and all required documents.¶
(e) Candidates shall pay NASBA's CPA exam application fee and all other fees associated with the CPA exam to NASBA. All CPA exam fees are non-refundable. If a candidate fails to appear for a scheduled testing at an approved test center, all fees paid will be forfeited for the examinations scheduled on that day.¶
(f) At the time of application and during the time any ATT issued by NASBA on behalf of the Oregon Board of Accountancy is open, the candidate must not have an open ATT for the same section in any other state or jurisdiction.¶
(g) The candidate must certify at the time of application that they are in compliance with subsection (f) of this rule. Falsifying this certification or including any false, fraudulent, or materially misleading statements on the application for the examination, or including any material omission on the application for the examination is cause for disciplinary action under ORS 673.170.¶
(3) Eligibility under education requirements. Candidates for admission to the CPA exam applying under the educational requirements of ORS 673.050(1)to be licensed as a Certified Public Accountant must demonstrate eligibility as follows:¶
(a) 120 Hour Rule: SSubmit satisfactory evidence that the candidate has successfully completed 120 semester hours or 180 quarter hours, including:¶
(A) Athe following:¶
(A) Obtained a baccalaureate or higher degree from a college or university that is accredited by one of the six regional accrediting associations or by another accrediting body that is recognized by the Board as described in ORS 673.050(1);¶
(B) A; ¶
(B) Completed a minimum of 24 semester hours or 36 quarter hours, or the equivalent thereof, in the study of core accounting coursework at the upper division or graduate level in some or all of the subject-matter content areas listed below:¶
(i) Financial accounting and reporting for business organizations.¶
(ii) Financial statement auditing¶
(iii) Taxation¶
(iv) Accounting information systems¶
(v) Financial accounting and reporting for government and not-for-profit entities.¶
(vi) Attestation engagements¶
(vii) Managerial or cost accounting¶
(viii) Mergers and acquisitions¶
(ix) Tax and financial planning¶
(x) Fraud examination¶
(xi) Internal controls and risk assessment¶
(xii) Financial statements analysis¶
(xiii) Accounting research analysis¶
(xiv) Tax research and analysis¶
(xv) Data analytics, data interrogation techniques, and/or digital acumen in accounting context, whether taken in the business school or in another college or university program, such as the engineering, computer science, or math programs.¶
(xvi) Ethics (accounting course)¶
(xvii) Other accounting-related content areas included in the Uniform CPA Examination Blueprints or as may be approved by the board.¶
(C) ACompleted a minimum of 24 semester hours or 36 quarter hours in business or accounting courses, at the undergraduate and/or graduate level, covering some or all of the following subject-matter content:¶
(i) Business law¶
(ii) Economics¶
(iii) Management¶
(iv) Marketing¶
(v) Finance¶
(vi) Business communications: whether taken in the business school or in another college or university program, such as English, Speech Communications, or other courses designed to improve a student's communication skills.¶
(vii) Statistics¶
(viii) Quantitative methods¶
(ix) Information systems or technology¶
(x) Data analytics, data interrogation techniques, and/or digital acumen, whether taken in the business school or in another college or university program, such as the engineering, computer science, or math programs.¶
(xi) Ethics (business course)¶
(xii) Other business-related content areas included in the Uniform CPA Examination Blueprints or as may be approved by the Board.¶
(xiii) Additional accounting courses in excess of 24 semester hours or 36 quarter hours.¶
(D) Credit for community college courses. Applicants who have earned a baccalaureate or higher degree from a regionally accredited college or university may obtain additional hours from a community college, if such hours would be transferable to an accredited college or university.¶
(E) Internship or Accounting Internship courses are limited to a maximum of 12 semester hours or 18 quarter hours. A maximum of four (4) semester hours or six (6) quarter hours may be counted toward the core accounting courses if the credit is upper division and accounting coded.¶
(F) Courses taken for CPA Exam preparation or review do not qualify toward the accounting specific course requirement or the related subject course requirements.¶
(G) A candidate will only receive credit for a course one time.¶
(b) Evidence of eligibility. Candidates must meet all requirements under this rule at the time of application.
Satisfactory evidence of the educational requirement may be provided in the following manner:¶
(A) Candidates who have completed all course requirements and been awarded a baccalaureate or higher degree must provide an official transcript(s) demonstrating successful completion of all courses required under these rules, and that a degree was awarded.¶
(B) Candidates who have completed all course requirements at the time of application, but for whom a baccalaureate degree has not yet been awarded must provide an official transcript(s) showing successful completion of all courses required under these rules, together with a letter from the Registrar's Office of the college or university stating that the candidate has met the degree requirements and the date that the degree will be awarded.¶
(C) Only official transcripts that are forwarded directly to NASBA by the issuing college or university will be accepted.¶
(D) Colleges or universities which are accredited by one of the six regional accrediting associations or by another accrediting body that is recognized by the Board will be accepted.¶
(4) Public Accountant Eligibility under experience standards. Candidates for the CPA exam who are applying under the experience requirements of ORS 673.050(2) to be licensed as a Public Accountant must submit satisfactory evidence that: ¶
(a) The candidate graduated from a high school with a four-year program, or the equivalent; and¶
(b) The candidate completed two (2) years of experience in public accountancy or the equivalent satisfactory to the Board that meets the requirements of OAR 801-010-0100(2) and 801-010-0065(2). This experience must be completed before the candidate sits for the relevant portions of the CPA exam and two years of experience means having a minimum of 24 months and at least 4,000 hours of supervised experience.¶
(5) Authorization to Test (ATT) and Notice to Schedule (NTS).¶
(a) An ATT authorizes the candidate to test for those sections of the CPA exam that are specified in the ATT. An ATT is effective for 90 days, pending payment of the exam section fees to NASBA. The ATT will expire 90 days after it is issued if the candidate has not paid the appropriate fees.¶
(b) Suspension of the ATT. An ATT may be suspended by NASBA if it determines that a problem related to the candidate is identified on the National Candidate Database, or for other good cause as determined by the Board.¶
(c) Payment of CPA Exam testing fees. To obtain a Notice to Schedule (NTS), the candidate must remit the CPA exam testing fees required for the CPA exam sections specified in the ATT to NASBA within ninety (90) days from the date the ATT is issued. Failure to remit the required fees and obtain the NTS will cause the ATT to expire, and the candidate must submit a re-examination application to NASBA, with the appropriate CPA exam fee, to receive another ATT.¶
(d) NTS. When the candidate receives an ATT from NASBA, the candidate is required to:¶
(A) Submit to NASBA payment of all fees related to testing of the CPA exam sections authorized by the ATT;¶
(B) Upon receipt of the NTS, contact an approved test center to schedule the time and place for testing of the exam sections authorized by the NTS. CPA exam sections do not have to be scheduled on the same date.¶
(C) The NTS remains valid for each exam section until the candidate schedules testing for that specific section, or for six months from the date the NTS was issued, whichever occurs first.¶
(D) The NTS expires when:¶
(i) The candidate schedules and takes a designated exam section; or¶
(ii) The candidate schedules a testing date for a designated exam section but fails to appear and take the section at the scheduled time; or¶
(iii) The candidate fails to schedule a designated exam section within the six-month period defined by the NTS; or¶
(e) Testing. A candidate may schedule testing at an approved testing center in Oregon or in another jurisdiction. A list of approved testing centers is available through NASBA. Candidates must comply with the procedures and rules of the test center.¶
(f) Re-examination. A completed re-examination application and payment of the appropriate fee to NASBA is required:¶
(A) To take an exam section for which the candidate has not previously applied; or¶
(B) To retake any exam section that the candidate does not pass; or¶
(C) To obtain an ATT for any exam section that the candidate failed to schedule during the six-month period for which a previous NTS was issued; or¶
(D) To obtain an ATT for any exam section for which the candidate failed to obtain an NTS during the ninety (90) day period after the date the ATT was issued.¶
(g) Request for extension of NTS. The Board, in its discretion, may grant a request for extension of the 6-month NTS window for:¶
(A) Reasons of health, certified by a medical doctor, that prevent the candidate from completing the CPA exam section(s) listed on the NTS; or¶
(B) A candidate on active military duty who is deployed during the 6-month period of the NTS; or¶
(C) Other good cause, to be determined by the Board on a case-by-case basis.¶
(D) A request for extension of a valid NTS must be submitted to NASBA in writing prior to the expiration of the NTS and must include documentation supporting the conditions for extension.
Statutory/Other Authority: ORS 670.33.410, 673.050, 673.100
Statutes/Other Implemented: ORS 673.050, 673.100, 673.410

Title: AMEND: 801-010-0060
Main Content: RULE SUMMARY: Clarifies thirty (30) month window that applies to passed CPA exam section credits.
CHANGES TO RULE:
801-010-0060
Credit for Uniform CPA Examination Sections ¶
(1) Exam section requirements. ¶
(a) A candidateCertified public accountant candidates are required to pass all four sections of the CPA exam. Candidates who are eligible to take the CPA exam as a certified public accountant candidate are required to pass all sections of the exam and may sit for any of the 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 a thirty (30) month window: Financial Accounting and Reporting (FAR), and Regulation (REG).¶
(2) Credit for CPA exam sections. ¶
(a) Passing Grade. The passing grade for each section of the exam is 75 or higher. ¶
(b) Credit for Computer Based CPA ExamPA Exam Sections. A candidate may take the required exam sections individually and in any order. Credit for any exam section(s) passed is valid for thirty (30) months from the date NASBA publishes the score for that section(s), without having to attain a minimum score on any failed section and without regard to whether the candidate has taken other exam sections provided that: ¶
(A) CA candidate who fails to pass any section of the exam may retake that section, however, a candidates must pass all core sections and 1 discipline section of the CPA exam within a rolling thirty (30) month period, which begins on the date the score of the first passed section is released; ¶
(B) Upon passing any CPA exam section, the passing date of that section is the date the candidate took the section; and ¶
(C) Candidates who do not pass all sections of the CPA exam within the rolling thirty (ay not retake a failed section until the score has been released for that section. Each exam section passed is valid for 30) month period lose credit for any section passed outside the thirty (30) month period ands from the date that section must be retaken. ¶
(c) The Board may extend the period for conditional credite score was released from NASBA. All four an exam section upon demonstration by the candidate that the credit was lost because of circumstances beyond the candidate's control.sections of the exam must be passed within a 30-month period. ¶
(dc) The time limitations for a candidate to complete all sections of the CPA exam may be extended by the Board on a case-by-case basis due to illness, accident or other exigent circumstance, and shall be extended during the time a candidate is in active military service. A written request must be received by the Board that includes documentation supporting the request for extension.¶
(e) Notwithstanding the provisions in OAR 801-010-0060(2)(c)(d), in response to significant health, economic, education, and travel disruptions resulting in CPA Examination candidate hardships, the Board will extend credit periods through June 30, 2025 for CPA Examination credits that expired from January 30, 2020 through May 11, 2023 which have not been subsequently replaced by new credits for the same sections.¶
(3) Transfer of CPA exam scores from other jurisdictions. The Board allows NASBA to transfer CPA exam scores and grant credit to a candidate who has successfully completed any section of the CPA exam in another jurisdiction if NASBA determines that: ¶
(a) The examination for which credit is requested is the Uniform Certified Public Accountant Examination; ¶
(b) The candidate received a grade of 75 or higher in the section passed; and ¶
(c) A candidate who first sat for the CPA exam after January 1, 2000, and met the 120 hour educational requirement at the time the section was taken and passed for which grades are requested to be transferred. Candidates must provide NASBA with official transcripts to verify the educational requirements have been met.¶
(d) An exam score transferred from another jurisdiction is valid for thirty (30) months from the date the exam section was passed.
Statutory/Other Authority: ORS 670.310, 673.410 Statutes/Other Implemented: ORS 673.050, 673.060, 673.075

Title: AMEND: 801-010-0065
Main Content: RULE SUMMARY: Updates qualifications for initial licensure to reflect additional pathways to licensure as authorized by Senate Bill 797 (2025).
CHANGES TO RULE
801-010-0065
Qualifications for Licensure ¶
(1) Requirements. Applicants for the license of Certified Public Accountant must meesubmit the following requirements: :¶
(a) CA completed andpplication in a form prescribed by the Board; ¶
(b) Evidence of passing all sections of the CPA exam with a score of 75 or above;¶
(bc) Complete andEvidence of passing an ethics exam that has been adopted by the Board with a score of 90 or above; and¶
(c) Show satisfactory evidence that the candidate has successfully
d) Evidence of both graduation from a college or university that is accredited, and experience as follows:¶
(A) Show satisfactory evidence that the candidate has obtained a baccalaureate degree and completed the courses referenced in OAR 801-010-0050(3) and has a minimum of 24 months and at least 4,000 hours of supervised employment experience; ¶
(B) Show satisfactory evidence that the candidate has obtained a master's degree and completed the courses as referenced in OAR 801-010-0050(3) and has a minimum of 12 months and at least 2,000 hours of supervised employment experience; or¶
(C) Show satisfactory evidence that the candidates has obtained a baccalaureate degree or higher and has completed 150 semester hours or 225 quarter hours of college education that meet the requirements in OAR 801-010-0050(3); and ¶
(d) H have a minimum of 12 months and at least 2,000 hours of supervised employment experience. ¶
(e) Applicants for the CPA license must obtain the employment experience in each of the seven competencies as described in sections (2) through (4) of this rule. ¶
(f) Except as provided in section six (6) of this rule, the experience, ethics and examination requirements must be obtained and completed within eight years immediately preceding the date the application for license was received at the Board office.¶
(2) Experience Requirements: ¶
(a) Supervisor Licensee is a person who qualifies under this rule as a supervisor for the purpose of verifying the experience requirement of an applicant for a CPA license under OAR 801-010-0065 or the experience requirement of an applicant for a public accountant license under 801-010-0100. ¶
(b) To qualify as a supervisor licensee the person providing supervision must hold an active CPA license issued by any state or a PA license issued under ORS 673.100 in good standing during the period of supervision and for at least five (5) of the past seven (7) years immediately prior to such supervision. Notwithstanding, a public accountant (PA) may not act as a supervising licensee or verify an applicant's experience relating to attestation services. ¶
(c) A supervisor licensee must provide direct supervision over an applicant and shall certify to the Board whether or not the applicant has gained qualifying experience under this rule. ¶
(d) "Direct supervision" as used in this rule means that there is a regular and meaningful interaction between the supervisor licensee and the person being supervised in terms of planning, coordinating, guiding, inspecting, controlling, and evaluating activities, and having authority over the employee being supervised. A licensee acting as a consultant or independent contractor to the applicant's employer will not meet the requirement of direct supervision. ¶
(e) The experience required under ORS 673.040 consists of activities generally performed by Oregon licensed CPAs and PAs engaged in the practice of public accountancy. Experience obtained while performing attest, compilations, financial advisory services or tax advisory services must be performed while employed at a public accounting firm. ¶
(3) Experience requirement. The applicant must develop experience that demonstrates to the satisfaction of the Board that the applicant has achieved each of the following competencies, together with the supervisory licensee verification. ¶
(a) Understanding of the Code of Professional Conduct promulgated and adopted by the Board; ¶
(b) Ability to assess the achievement of a client's objectives by demonstrating knowledge of various business organizations, understanding of the objectives and goals of business entities, ability to develop and analyze performance measures and critical success factors, and understanding of the economic and regulatory trends that affect the environment of a business entity. ¶
(c) Experience in preparing working papers that include sufficient relevant data to support the analysis and conclusions required by the applicant's work. ¶
(d) Understanding transaction streams and information systems, including the ability to understand how individual transactions aggregate at the organizational level, to infer how transactions impact the organization as a whole, and to evaluate the integrity and reliability of various client information systems, including relevant computer aspects. ¶
(e) Skills in risk assessment and verification demonstrated by a sufficient understanding of accounting and other information systems to;¶
(A) Assess the risk of misstatement in an information system; ¶
(B) Obtain sufficient relevant data based on the risk of misstatement and the nature of the engagement to determine the appropriateness of underlying data in terms of its completeness, existence and occurrence, valuation and allocation, rights and obligations, presentation and disclosures. ¶
(f) Skills in decision making, problem solving, critical analytical thinking, including the ability to evaluate and interpret sufficient relevant data in a variety of engagements and settings.¶
(g) Ability to express scope of work, findings, and conclusions, including the ability to determine when it is appropriate to issue reports on financial statements, system reliability, or reports expressing scope of work, findings and conclusions. ¶
(4) Qualifying experience. An applicant must demonstrate to the satisfaction of the Board that the portfolio of experience submitted is of sufficient quality and diversity to meet the requirements of this rule. Qualifying experience may be obtained in the following categories: ¶
(a) Attest Experience that demonstrates the competencies prescribed in section (3) of this rule must be obtained while the applicant is: ¶
(A) Employed in public practice on the staff of a certified public accountant or a firm of certified public accountants; ¶
(B) Employed in an organization where employment is equivalent to that described in paragraph (4)(a)(A) of this rule if a peer review is conducted or if such employment is with audit agencies, internal audit departments or other organizations where a peer review is conducted and the audit agency, internal audit department, or other organization is independent of the entity. ¶
(C) Experience under this subsection must include: ¶
(i) Conducting attest-oriented functions where third party reliance is an objective of the report; ¶
(ii) Drafting reports in accordance with professional standards; ¶
(iii) Drafting or evaluating the completeness and accuracy of financial statements with footnotes in accordance with generally accepted accounting principles or applicable reporting framework.¶
(D) "Third party reliance" as used in this rule means: ¶
(i) Actual third party reliance, such as takes place with respect to the reader of financial statements upon which an audit opinion has been rendered by a public accountant licensed in Oregon or a certified public accountant; ¶
(ii) Audits performed by government agencies, including tax authorities, on organizations which are not subject to management control by the auditing agency; or ¶
(iii) Financial audits performed by independent working groups where the purpose of the audit is reliance by the board of directors on the fairness of the presentation of internally generated financial statements in accordance with generally accepted accounting principles or applicable reporting framework. ¶
(E) Attest experience may be evaluated on a case-by-case basis to ensure that experience meets the criteria of subsections (3)(a) through (g). ¶
(b) Tax Experience that demonstrates the competencies prescribed in section (3) of this rule must be obtained while the applicant is: ¶
(A) Employed in public practice on the staff of a public accountant, a certified public accountant or a firm of public accountants or certified public accountants; ¶
(B) Engaged in employment that is equivalent to that described in paragraph (4)(b)(A) of this rule. ¶
(C) Tax experience related to subsection (3)(a) of this rule will include the practice of tax with integrity, objectivity, independence, professional judgment, due professional care, and professional skepticism. ¶
(D) Tax experience related to subsection (3)(b) of this rule will be in the context of federal and state tax law, federal and state tax regulation, judicial precedence and other technical tax sources applied to a variety of taxable and nontaxable business entities, non-business entities, individuals, families, estates and trusts. ¶
(E) Tax experience related to subsection (3)(c) of this rule will be in the context of records that are clearly organized, complete, cross-referenced and with adequate documentation and support for positions taken or proposed within the context of federal and state tax law, federal and state tax regulations, judicial precedence and other technical tax sources. ¶
(F) Tax experience related to subsection (3)(d) of this rule will be in the context of the application of tax law to various types of transactions both individually and in the aggregate and both actual and proposed. ¶
(G) Tax experience related to subsection (3)(e) of this rule will be in the context of the evaluation of the reasonableness of data provided by clients and the sufficiency and adequacy of the data to support reasonable tax positions and conclusions. ¶
(H) Tax experience related to subsection (3)(f) of this rule will be in the context of identifying tax issues, researching technical guidance, choosing appropriate courses of action and proposing solutions. ¶
(I) Tax experience related to subsection (3)(g) of this rule will be in the context of researching and preparing supporting documents for technical tax positions. ¶
(J) Tax experience may be evaluated on a case-by-case basis to ensure that experience meets criteria of subsections (3)(a) through (g). ¶
(c) Industry, government and not-for-profit experience. Experience that demonstrates the competencies described in section (3) of this rule may also be obtained while the applicant is employed under the direct supervision of a public accountant or certified public accountant as provided under this rule. ¶
(A) Industry experience related to subsection (3)(a) of this rule, will include the practice of accountancy with integrity, objectivity, independence, professional judgment, due professional care and professional skepticism. ¶
(B) Industry experience related to subsection (3)(b) of this rule, will be in the context of assessing the objectives and goals, performance measures, critical success factors and the economic and regulatory trends affecting the applicant's company and industry. ¶
(C) Industry experience related to subsection (3)(c) will be in the context of documenting an analysis of a financial accountancy issue affecting the applicant's company from the collection and summarization of financial data to the identification of alternative conclusions such that others of equal training and experience can trace information to source data and draw similar conclusions. ¶
(D) Industry experience related to subsection (3)(d) of this rule will be in the context of understanding the entity's transactions streams and information systems and evaluating the integrity and reliability of the resultant information. ¶
(E) Industry experience related to subsection (3)(e) of this rule will be in the context of evaluating risks of misstated financial data within the applicant's company and taking action to mitigate those risks.¶
(F) Industry experience related to subsection (3)(f) of this rule will be in the context of identifying significant data trends and the impact of the trends on the applicant's company on both a short and long term basis. ¶
(G) Industry experience related to subsection (3)(g) of this rule will be in the context of both written and oral presentation of financial information and related accounting conventions within the applicant's company that include the significance of the financial information, applicable accounting rules and consideration of alternatives and conclusions drawn. ¶
(H) Industry, government, and not-for-profit experience may be evaluated on a case-by-case basis to ensure that experience meets criteria of subsections (3)(a) through (g).¶
(d) Experience, other than experience described in subsections (4)(a), (b), and (c) of this rule will be evaluated by the Board on a case-by-case basis to ensure that experience meets the criteria of subsections (3)(a) through (g). ¶
(5) Submitting applications to the Board. ¶
(a) An applicant's file must be complete in every particular within three months of the date of application or the file will be closed. The application fee is not refundable. ¶
(b) An applicant's file may be included on the agenda of any meeting of the Board if the file is complete in every particular no less than 14 days prior to the date of a scheduled Board meeting.¶
(6) If more than eight (8) years have lapsed since an applicant completed and passed all sections of the CPA exam, an applicant may apply for a Certified Public Accountant license as follows:¶
(a) Submit a completed application on a form provided for by the Board;¶
(b) Pay an initial application fee as provided for in OAR 801-010-0010(1)(b);¶
(c) Complete and report 80 CPE hours which must be completed within the 12 month period immediately preceding the date the application for a restored permit is received at the Board office and which are subject to the following:¶
(iA) Credit for programs in non-technical subjects is limited to 16 CPE hours; and¶
(iiB) Submit proof of completion certificates for each CPE course submitted; and¶
(iiiC) CPE hours used to qualify for initial licensure under this section cannot be claimed on a renewal application.¶
(d) Provide proof of passing a Board approved ethics exam with a score of 90 percent or higher within the 12 month period immediately preceding the date the application for a restored permit is received at the Board office (any CPE credit obtained in the course of completing the ethics exam can be applied to the 80 hours of CPE in subsection (c) above); and¶
(e) Provide proof of completion of one year of supervised public accountancy experience completed within three years immediately preceding the date the application for initial licensure is received at the board office. The one year of experience must complyin compliance with the experience requirements as provided for in OAR 801-010-0065(2),(3),(4).

Statutory/Other Authority: ORS 670.310, 673.410 Statutes/Other Implemented: ORS 673.040

Title: AMEND: 801-010-0073
Main Content: RULE SUMMARY: Clarifies supervisor licensee rules without substantive changes.
CHANGES TO RULE:
801-010-0073

Certification of Applicants Experience ¶
(1) Requirement to provide verification of experience.¶
(a) An applicant is responsible for providing to the Board, written documentation of their experience on an affidavit developed by the Board. The applicant's supervisor licensee is required to verify the written documentation prepared by the applicant, in a format prescribed by the Board.¶
(b) A supervisor licensee must not commit any act, which unjustly jeopardizes an applicant's ability to obtain a license in this or any jurisdiction.¶
(2) The person who directly supervises the applicant's experience must certify to the Board that the applicant's experience is obtained under professional standards approved by the Board of Accountancy, including but not limited to the Statements on Auditing Standards (SAS) for audits or other engagements, Statements on Standards for Tax Services (SSTSs) for tax engagements, or standards of the Financial Accounting Standards Board (FASB) or the Governmental Accounting Standards Board (GASB) or other applicable financial reporting framework for those with experience in Industry, Government, or Not-For-Profit organizations.¶
(3) Cooperation of licensee. Asupervisor licensee. A supervisor licensee who has verified the applicant's experience must fully cooperate with any Board inquiry pertaining to such certification.
Statutory/Other Authority: ORS 670.310, 673.043.410
Statutes/Other Implemented: ORS 673.040

Title: AMEND: 801-010-0075
Main Content:  RULE SUMMARY: Updates the rules for Public Accountants transitioning to Certified Public Accountant licensure to reflect the new licensure pathways authorized by Senate Bill 797 (2025)
CHANGES TO RULE:
801-010-0075
Public Accountants Applying for Certificate of Public Accountancy ¶
A public accountant licensed in Oregon who is applying for a certified public accountant license must: ¶
(1) Hold an active public accountant license issued under ORS 673.100 that is not revoked, suspended, on probation or lapsed; ¶
(2) Present satisfactory evidence that the candidate has successfully completed 150 semester hours or 225 quarter hours as required in OAR 801-010-0050one of the pathways described in SB 797 2025 Section 6.¶
(3) Successfully complete all sections of the CPA exam. Credit may be received for sections of the CPA exam previously completed, and not expired, if the requirements of OAR 801-010-0060 are satisfied; and ¶
(4) Satisfy the eExperience requirements under ORS 673.040 and OAR 801-010-0065. ¶
(5) The experience and are satisfied by experience requirements submitted for public accountant license.¶
(5) The examination requirements must be obtained and completed within eight years immediately preceding the date the application is received at the Board office. ¶
(6) Licensee must surrender the Public Accountant license issued before the CPA license will be issued.

Statutory/Other Authority: ORS 670.310, 673.410
Statutes/Other Implemented: ORS 673.040

Title: AMEND: 801-010-0079
Main Content: RULE SUMMARY: Updates add good standing requirement to applicants applying under this section.
CHANGES TO RULE:
801-010-0079
Experience Obtained in Foreign Countries ¶
Experience obtained by an applicant outside the United States that is claimed to be equivalent to public accountancy experience obtained in the United States may be acceptable under ORS 673.040 provided that the experience meets all of the requirements of OAR 801-010-0065. The applicant's experience must be directly supervised by: ¶
(1) A licensed public accountant or a certified public accountant whose license is valid and in good standing, and who held an active license during the period of supervision and for at least five of the past seven years immediately prior to such supervision and meets the provisions set forth in 801-010-0065(2)(b)(A), or ¶
(2) A chartered accountant licensed by a jurisdiction that is eligible for reciprocal licensing under agreement with the International Qualifications Appraisal Board (IQAB) as described in OAR 801-010-0085, who also meets the following requirements: ¶
(a) The chartered accountant holds a valid license in good standing; ¶
(b) The chartered accountant held an active chartered accountant license during the period of supervision and for at least five of the past seven years immediately prior to such supervision; and ¶
(3) The person who directly supervises the applicant's experience must certify to the Board that the applicant's experience is obtained under professional standards approved by the Board of Accountancy, including but not limited to the Statements on Auditing Standards (SAS) for audits or other engagements, Statements on Standards for Tax Services (SSTSs) for tax engagements, or standards of the Financial Accounting Standards Board (FASB) or the Governmental Accounting Standards Board (GASB) or other applicable financial reporting framework for those with experience in Industry, Government, or Not-For-Profit organizations, or similarly recognized International Standards. ¶
(4) That the applicant's experience is obtained under professional standards deemed by the Board of Accountancy to be equivalent to experience obtained in the practice of public accountancy in this state.¶
(5) Applicants for the CPA license must obtain the experience competencies as described in OAR 801-010-0065(3).

Statutory/Other Authority: ORS 670.310, 673.410 Statutes/Other Implemented: ORS 673.040

Title: AMEND: 801-010-0080
Main Content: RULE SUMMARY: Updates requirements for reciprocity applications to conform with the requirements of Senate Bill 797 (2025).

CHANGES TO RULE:
801-010-0080
Holders of Certificates or License in Other States, US Territories or Foreign CountriesApplications by Reciprocity ¶
(1) An individual whose principal place of business is not in this state, who has an active license in good standing as a certified public accountant issued by another jurisdiction, and who meets the standards of substantial equivalency as defined in ORS 673.010(21) and OAR 801-005-0010(59), may practice public accountancy in this state. ¶
(2) Applications by reciprocity. Individuals who hold a valid CPA license in another jurisdictionstate and wish to obtain a license in Oregon must:¶
(a) Complete an application provided by the Board; ¶
(b) Pay fees specified in OAR 801-010-0010; ¶
(c) Demonstrate tProvide evidence of one of the following:¶
(A) That they meet the requirements of substantial equivalency as provided for in OAR 801-005-0010(59)(a) or (b).¶
(d) Provide a written statement from the jurisdiction on which the application is based confirming that the applicant: ¶
(A) Holds a valid license in that jurisdiction; ¶
(B) Has not been disciplined for violations of that jurisdiction's standards of conduct or practice; ¶
(C) Has no pending actions alleging violations of that jurisdiction's standards of conduct of practice; ¶
(D) Is in compliance with S.B. 797 2025 Section 1; or ¶
(B) That the person has been practicing as a certified public accountinuing education requirements of the licensing jurisdiction, and ¶
(E) Has taken and passed an ethics exam with a passing score in their home jurisdition.¶
(e) An applicant's file must be complete in every particular within three months of the date of application or the file will be closed. The application fee is non-refundable.¶
(f) Reciprocity applicants who wish to establish a principal place of business in this state must apply for a CPA license under this section within 60-days from the start date of Practicing Public Accountancy in Oregon.¶
(3) Temporary License for Spouse or Domestic Partner of a Member of the Armed Forces of the United States ¶
(a) Application Requirements for Temporary Spousa or Domestic Partner Authorization in Oregon:¶
(A) Provide official documentation from the Armed Forces verifying that the spouse or domestic partner is a member of the Armed Forces of the United States and is stationed in Oregon;¶
(B) Submit an application on a form provided by the Board; ¶
(C) Pay the application fee as specified in OAR 801-010-0010(1)(e); and¶
(Dant for a period of four years or more within the last 10 years immediately preceding the person's application for an Oregon certified public accountant license¶
(d) Provide a written statement from the jurisdictionstate on which the application is based confirming that the applicant: ¶
(iA) Holds a valid license in good standing in that jurisdiction; ¶ (iithat state;¶
(B) Has not been disciplined for violations of that jurisdictionstate's standards of conduct or practice; ¶
(iiiC) Has no pending actions alleging violations of that jurisdictionstate's standards of conduct of practice; ¶
(ivD) Is in compliance with continuing education requirements of the licensing jurisdiction;state, and ¶
(vE) Has taken and passed an ethics exam with a passing score in their home jurisdiction; or¶
(vi) Meets the requirements of substantial equivalency as defined by OAR 801-005-0010(59).¶
(b) Authorizations are valid:¶
(A) For a two (2)-year period after the date of issuance; or¶
(B) The date the spouse or domestic partnerstate.¶
(e) An applicant's file must be complete in every particular within three (3) months of the date of application ofr the person to whom the authorization was issued completes the spouse's term of service in this state; or ¶
(C) The date the person's authorization issued by anofile will be closed. The application fee is non-refundable.¶
(f) Reciprocity applicants must apply for an Oregon CPA license under this section within 60-days from ther state expires. ¶
(D) Authorizations under this section are not renewable. rt date of Practicing Public Accountancy in Oregon.¶
(42) Verification of National Qualification Appraisal Service comparable licensing standards. The Board reviews the licensing requirements of other jurisdictionstates as needed to verify substantial equivalency eligibility. The Board may use information developed by NASBA to make this determination.

Statutory/Other Authority: ORS 670.310, 673.410, 673.153
Statutes/Other Implemented: ORS 673.040, 673.153

Title: AMEND: 801-010-0085
Main Content: RULE SUMMARY: Updates statutory authority reference only.
CHANGES TO RULE:
801-010-0085
Holders of Foreign Licenses, Certificates, Credentials or Degrees ¶
(1) The Board recognizes the International Qualifications Appraisal Board (IQAB), a joint body of NASBA and AICPA. IQAB is charged with: ¶
(a) Evaluation of the foreign credential equivalency and professional credentialing process of certified public accounts or their equivalents in countries other than the United States; and ¶
(b) Negotiating principles of Mutual Recognition Agreements (MRAs) with the appropriate professional and/or governmental bodies of other countries seeking recognition as having requirements substantially equivalent to requirements in the United States to qualify for and receive the license of certified public accountant in a NASBA jurisdiction. ¶
(2) The Board shall honor the principles of MRAs issued by IQAB. ¶
(3) An applicant for a certified public accountant license in Oregon who holds a license, credential or degree issued by a foreign country that may fall under the provisions of an MRA recognized by the Board must apply directly to NASBA for a determination of eligibility under the potentially applicable MRA. The applicant must meet the following additional requirements:¶
(a) Submit a completed application for initial licensure to the Board with payment of the applicable fee.¶
(b) Supply a certification from NASBA together with the application for initial licensure that the applicant has met applicable provisions of an MRA recognized by the Board, including but not limited to passage of the IQEX (if required under the MRA), and any restrictions on practice in the United States.¶
(c) Complete and pass an initial licensure ethics exam that has been adopted by the Board.¶
(4) An applicant for a certified public accountant license in Oregon who holds a license, credential or degree issued by a foreign country that is claimed to be comparable to a license issued by the Board, or an applicant who holds a certificate or license issued by the licensing body of any state or US Territory that is based upon the certificate, credential or degree granted by a foreign country that is not recognized under any IQAB Mutual Recognition Agreement is required to meet the following requirements: ¶
(a) Satisfy the educational requirement under ORS 673.050 for admission to the CPA exam; ¶
(b) Pass all sections of the CPA exam required by ORS 673.060; ¶
(c) Complete the experience requirement under ORS 673.040, ORS 673.100 and OAR 801-010-0065; and¶
(d) Complete and pass an ethics exam that has been adopted by the Board.

Statutory/Other Authority: ORS 670.310, 673.410
Statutes/Other Implemented: ORS 673.040, 673.060

Title: ADOPT: 801-010-0090
Main Content: RULE SUMMARY: Establishes practice permit criteria for service members, spouses or domestic partners.
CHANGES TO RULE:
801-010-0090
Servicemember, Spouse or Domestic Partner Practice Permit
(1) If a servicemember or the spouse or domestic partner of a servicemember has a covered license as defined in section (3) of this rule and relocates residence because such servicemember receives military orders for military service in Oregon, such covered license shall be considered valid for the scope of practice in Oregon if such servicemember, spouse or domestic partner submits to the Oregon Board of Accountancy an application described in section (2).¶
(2) An application described in this subsection includes the following:¶
(a) Proof of military orders described in section (1).¶
(b) If the applicant is the spouse or domestic partner of a servicemember, a copy of the marriage certificate.¶
(c) A notarized affidavit affirming, under the penalty of law, that:¶
(A) The applicant is the person described and identified in the application;¶
(B) All statements made in the application are true and correct and complete;¶
(C) The applicant has read and understands the requirements to receive a license, and the scope of practice, of the Oregon Board of Accountancy; ¶
(D) The applicant certifies that the applicant meets and shall comply with requirements described in subparagraph (C); ¶
(E) The applicant is in good standing in all States in which the applicant holds or has held a license; and ¶
(F) The applicant holds a covered license as defined in section (3). ¶
(3) The term "covered license" means a professional license that, with respect to a scope of practice, that:¶
(a) Is in good standing with the licensing authority that issued such license; ¶
(b) Has not been revoked or had discipline imposed by any State;¶
(c) Does not have an investigation relating to unprofessional conduct pending in any State relating to it; and¶
(d) Has not been voluntarily surrendered while under investigation for unprofessional conduct in any State.¶
(4) A person qualified for authorization to practice under this rule is not required to apply under this rule and may apply for any other applicable form of licensure for which they qualify.¶
(5) A permit issued under this rule is valid for the duration of the military orders and will expire based on the date of the military orders as long as the covered license is maintained active and in good standing. A person authorized to practice under this rule is responsible for providing the Board the military orders ending military service in Oregon.

Statutory/Other Authority: ORS 673.410, ORS 673.153
Statutes/Other Implemented: ORS 673.410, ORS 673.153

Title: AMEND: 801-010-0100
Main Content: RULE SUMMARY: Conforms Public Accountant license requirements with the provisions of Senate Bill 797 (2025).

CHANGES TO RULE:
801-010-0100
Public Accountant Licenses ¶

(1) Application requirements. Applicants for the license of public accountant must meesubmit the following requirements: :¶
(a) CA completed andpplication on a form as provided from the Board; ¶
(b) Evidence of passing the requiredFinancial Accounting and Reporting, Taxation and Regulation sections of the CPA exam as described in ORS 673.100 and OAR 801-010-0060; with a score of 75 or higher;¶
(bc) Complete andEvidence of passing an ethics exam with a score of 90 or above that has been adopted by the Board with a score of 90 or above; and ¶
(cd) Meet theEvidence of experience requirements statobtained after passing the required portions of the CPA exam as required inby ORS 673.100 by obtaining one year of experience. This experience must be at least one year, which means having a minimum of 12 months and at least 2,000 hours of supervised employment. ¶
(de) The experience and examination requirements must be obtained and completed within eight years immediately preceding the date of application for license. ¶
(ef) An applicant's file must be complete in every particular within three (3) months of the date of application or the file will be closed. The application fee is non-refundable.¶
(2) Experience requirements. ¶
(a) Applicants must meet the experience requirements described in OAR 801-010-0065(2). & (3).¶
(b) The experience required under ORS 673.100 consists of activities generally performed by Oregon licensed CPAs and PAs engaged in public practice. Typical public practice experience for a Public Accountant includes tax return preparation, compiling financial statements, and financial advisory services. Experience obtained by an applicant for a Public Accountant license must be performed while employed at a public accounting firm. ¶
(3) Experience. The applicant's experience must meet the requirements stated in OAR 801-010-0065(3). ¶
(4) Public Accountant practice restrictions. Licensed public accountants who qualified for the CPA exam after January 1, 2002 are not permitted to perform audits.

Statutory/Other Authority: ORS 670.310, 673.410, 673.100
Statutes/Other Implemented: ORS 673.100, 673.150, 673.103

Title: AMEND: 801-010-0110
Main Content: RULE SUMMARY: Provides for technical clarifications for licensure renewals.
CHANGES TO RULE:
801-010-0110
Renewal of License ¶
(1) Unless properly renewed, licenses issued under ORS 673.150active, inactive and retired licenses that end in even numbers expire on June 30 of even-numbered years and licenses that end in odd numbers expire on June 30 of odd-numbered years. To renew an active, inactive or retired license, the license holder must: ¶
(a) Submit the current renewal form published by the Board, fully completed and received no later than June 30 of the year in which the license expires. Applications that are submitted after June 30 must include a late fee described in OAR 801-010-0010; ¶
(b) Pay the renewal fee specified in OAR 801-010-0010; and ¶
(c) If applying for renewal of an active or inactive license, provide evidence that the applicant has satisfied the continuing education requirements as provided in OAR 801-040-0010. ¶
(2) An active, inactive or retired licensee that does not renew by June 30 of the year in which the license expires shall not hold out in any way as a CPA or PA nor can they practice public accounting until the license is renewed. A permitn active, inactive or retired license that is not renewed within 60-days after the close of the permitlicense period for which it was issued or renewed will lapse. An active, inactive or retired licensee whose license has lapsed shall not hold out in any way as a CPA or PA nor can they practice public accounting as defined in OAR 801-005-0010(40) until the license is reinstated. Lapsed licensees may not hold ownership interest in a registered CPA or PA firm.¶
(3) The Board will pro-rate a licensee's initial license fee in six month increments, depending on the date of issuance.¶
(4) The Board will pro-rate the continuing education requirements for licensee's first renewal.¶
(5) The Board may waive the renewal fee if an initial CPA/PA license is issued in May or June of the year in which the license is due for renewal.

Statutory/Other Authority: ORS 670.33.410, 673.410 Statutes/Other Implemented: ORS 673.150

Title: AMEND: 801-010-0115
Main Content: RULE SUMMARY: Corrects statutory references in rule.
CHANGES TO RULE:
801-010-0115
Resignation of License by Licensee ¶
(1) Resigning licenses that are not the subject of pending complaints or Board investigations. A certified public accountant or public accountant may resign and surrender a license issued under ORS 673.040, 673.100 and 673.150, by submitting a written resignation, together with the original certificate or license issued to the Board office. All resignations are effective upon the Board's receipt of the written resignation and certificate. In the event that a person wishes to reapply for a license to practice public accountancy after such a resignation, the person will be required to meet all requirements for initial licensure of ORS Chapter 673 and OAR chapter 801. ¶
(2) Resigning licensees that are the subject of pending complaints or Board investigation. If a licensee is the subject of a complaint filed with the Board or a Board investigation, or if disciplinary proceedings are pending against a licensee, the resignation by such licensee shall be treated as and deemed to be a revocation for cause. A resignation under this section is not effective unless and until approved by the Board. A licensee who resigns under this section will be required to provide written notification to all clients of the effective date of resignation, together with a copy of the Final Order and provide the Board with a list of addresses of each client notified. A licensee may also be required to secure advance approval by the Board of any written notice of resignation to clients under this section. ¶
(a) The Board may refuse to accept a resignation under this provision if the written resignation does not include a written acknowledgment by the resigning licensee of the following: ¶
(A) That the licensee is required to return the CPA or PA wall certificate and wallet license card to the Board.¶
(B) That the licensee has knowledge of any pending investigation or disciplinary proceedings and does not wish to contest or defend the matter.¶
(C) If required by the Board, that the licensee has provided written notice of resignation under this section to all clients and informed all clients of where client records and work papers will be stored and of the clients' right to secure copies of all such records and work papers at no cost to the client. ¶
(D) A resigning licensee of a registered firm is required to give written notice to only those firm clients for which the resigning licensee was the sole or primary CPA on an engagement, an engagement leader or the client relationship manager.¶
(E) That the licensee agrees to comply with any and all terms or conditions imposed by the Board.¶
(b) Unless otherwise expressly provided by the Board in writing, a resignation under this section will be treated as a revocation for cause and reflected accordingly in Board records and communications. ¶
(c) The licensee understands that, in the event the licensee submits a subsequent application to be licensed to practice public accountancy, the licensee shall not be entitled to a reconsideration or re-examination of the facts, complaints, or instances of misconduct upon which investigations or disciplinary proceedings were pending at the time of the resignation. ¶
(d) Upon any subsequent application to practice public accountancy, the licensee must meet all requirements of ORS Chapter 673 and OAR chapter 801 and reinstatement of a license following resignation under this provision is discretionary with the Board. ¶
(3) Requirements upon resignation. Upon resignation, a former licensee is required to: ¶
(a) Surrender the CPA certificate or PA license to the Board; ¶
(b) Take all reasonable steps to avoid foreseeable harm to any client, including but not limited to providing written notice of resignation under this section to all clients and inform all clients of where client records and work papers will be stored and of the clients' right to secure copies of all such records and work papers at no cost to the client;¶
(c) Maintain client records per OAR 801-030-0030 for a period of at least seven years, notify clients of the location of their records for collection or return such records to the client; and ¶
(d) Continue to comply with the requirements of OAR Chapter 801 Division 030 pertaining to confidential information and client records.¶
(e) For the purpose of subsection (b) above and unless otherwise required by the Board, a resigning licensee of a registered firm is required to give written notice to only those firm clients for which the resigning licensee was the sole or primary CPA on an engagement, an engagement leader, or the client relationship manager.¶
(4) Unless otherwise ordered by the Board, any pending investigation or disciplinary proceeding shall be closed upon acceptance of the licensee's resignation under subsection (2) above.¶
(5) Formal acceptance by the Board of a resignation is not required unless the licensee is currently or has been the

subject of a complaint or disciplinary investigation. Statutory/Other Authority: ORS 670.310, 673.410 Statutes/Other Implemented: ORS 673.410

Title: ADOPT: 801-010-0119
Main Content: RULE SUMMARY: Provides eligibility criteria and scope of practice for retired status licenses.
CHANGES TO RULE:
801-010-0119
Retired Licensee Status
(1) An Oregon CPA or PA licensee that is not expired, revoked or suspended can apply for retired status when that licensee has held an active CPA or PA license in good standing for a combined period of not less than 20 years.¶
(2) A Retired Licensee cannot:¶
(a) Practice public accountancy; or¶
(b) Hold an ownership interest in a registered CPA or PA firm.¶
(3) A Retired Licensee can:¶
(a) Volunteer or provide pro bono tax services so long as there is no compensation or remuneration of any kind offered or paid; or¶
(b) Be employed by a public accounting firm, performing any work that someone without a CPA or PA license is entitled to perform in a public accounting firm. The work of a retired licensee must be supervised by an active Oregon licensee. ¶
(4) Application for Retired Status:¶
(a) An application for retired status must be made on a form provided by the Board and must be accompanied by a fee prescribed by OAR 801-010-0010.¶
(b) An applicant for retired status must hold at the time of application an Oregon CPA or PA license that is not expired, revoked or suspended.¶
(c) An applicant for retired status must provide sufficient evidence to the Board that the applicant has held an active CPA or PA license in good standing for a combination of 20 years.¶
(d) If an applicant for retired status works for a CPA firm, PA firm or Sole Practitioner the applicant must:¶
(A) Certify to the Board that the retired status licensee does not perform any work that someone without a CPA or PA license is not entitled to perform in a public accounting firm; and ¶
(B) Provide the name, contact information and license number of the Oregon active licensee supervising the retired status licensee. ¶
(5) Renewal Requirements. A licensee granted retired status must renew in accordance with OAR 801-010-0110 and if working in a CPA firm, PA firm or for a Sole Practitioner, certify on the renewal form:¶
(a) That they have not preformed any work that someone without a CPA or PA license is not entitled to perform in a public accounting firm; and ¶
(b) Provide the name, contact information and license number of the Oregon active licensee supervising the retired status licensee. ¶
(6) CPE. Retired licensees are not required to obtain or report CPE. ¶
(7) Retired Licensees Use of CPA or PA Designation. A licensee who is granted retired status cannot use the CPA or PA designation unless the word "Retired" is used in conjunction with designation, such as "CPA Retired," and the term retired is listed in the same font size as CPA or PA. ¶
(8) Reinstatement. A licensee in retired status will be permitted to reinstate to retired, active or inactive status in accordance with the provisions in OAR 801-010-0130.¶
(9) Reporting Requirements. In addition to any other reporting requirements required for licensees, retired licensees must notify the Board within thirty days of:¶
(a) Initiating employment with a CPA firm, PA firm or Sole Practitioner;¶
(b) Any changes of employment with a CPA firm, PA firm or Sole Practitioner; or¶
(c) Any changes with the Oregon active licensee supervising the retired licensee.

Statutory/Other Authority: ORS 673.150, ORS 673.220
Statutes/Other Implemented: ORS 673.410

Title: AMEND: 801-010-0120
Main Content: RULE SUMMARY: Updates Inactive Status licensure rules to conform with the provisions of Senate Bill 797 (2025).
CHANGES TO RULE:
801-010-0120
Inactive Status and Retired Status ¶
(1) Inactive Status: ¶
(a) An application for inactive license status must be made on a form provided by the Board and must be accompanied by a fee prescribed by OAR 801-010-0010. ¶
(b) The licenseeAn Oregon CPA or PA that is not expired, suspended or revoked can applying for inactive status must certify to the Board that:. ¶
(A2) The licensee holds a license issued under ORS 673.150 that is not lapsed, expired, retired, revoked or suspended; ¶
(B) The licensee is not employed in a firm;¶
(C) The licensee is not a sole practitioner; ¶
(D) Except as expressly authorized in writing by the Board or provided for in this rule, the licensee does not perform or offer to perform for compensation or remuneration in Oregon or for an Oregon client, services involving the use of accounting or attestation skills, including but not limited to issuance of reports on financial statements, management advisory, financial advisory, consulting services, preparation of tax returns or the furnishing of advice on tax or tax planning mattAn Inactive Licensee cannot:¶
(a) Practice public accountancy;¶
(b) Hold an ownership interest in a registered CPA or PA firm; or¶
(c) Be a sole practitioners. ¶
(c3) An iInactive lLicensee not working in a Firm is permitted toCPA or PA firm can practice public accountancy ifor their employer as follows:¶
(a) In private industry for one business entitygovernment as a staff accountant, CFO or similar position. ;¶
(db) IThe inactive licensees may not hold ownership interest in a registered CPA or PA firm. can only practice public accountancy for their employer; and ¶
(2c) Renewal Requirements. A licensee who is granted inactive status: ¶
(a) Must renew on or before June 30; ¶
(A) Licensees with a license number that is even will renew in even-numbered yearThe employer of the inactive licensee cannot provide public accountancy services. ¶
(B4) Licensees with a license number that is odd will renew in odd-numbered years. Application for Inactive Status:¶
(ba) RenewalAn applications that are postmarked by the US Postal Service or other delivery service, electronically stamped by fax machine or submitted by an online process managed by the Board after June 30 must include a late for inactive status must be made on a form provided by the Board and must be accompanied by a fee dprescribed in OAR by 801-010-0010; and.¶
(cb) Must satisfy the continuing education requirements as provided in OAR 801-040-0010. ¶
(3) An inactive licensee may be employed by a governmental unit or private industry employer in which accounting skills are used or required provided, however, that:¶
(a) An inactive licensee may not be employed by more than a single governmental entity or private industry employer at any one time; and¶
(b) An inactive licensee employed by a governmental unit or private industry employer may not provide services to more than one client. An applicant for inactive status must hold at the time of application an Oregon CPA or PA license that is not expired, revoked or suspended.¶
(c) If an applicant for inactive status works for a CPA firm, PA firm or Sole Practitioner, the applicant must:¶
(cA) For purpose of this provision, affiliated entities under common control may be considered a single employer.Provide the name of the CPA firm, PA firm or Sole Practitioner where the applicant works; and¶
(4B) Inactive Licensees' Use of CPA or PA Designation. A licensee whoCertify to the Board that isf granted inactive status shall not use the CPA or PA designation unless the word "Inactive" is used in conjunction with the designation, such as "CPA Inactive," and is listed the applicant will not practice public accountancy including services involving the same font size. ¶
(5) To the extent applicable, an inactive licenseeuse of accounting or attestation skills, is subject to the Code of Professionance of reports on financial Sstandards and Conduct set forth in OAR Chapter 801, Division 030. ¶
(6) Retired Status:¶
(a) An application for retired license status must be made on a form provided by the Board and must be accompanied by a fee prescribed by OAR 801-010-0010.tements, management advisory, financial advisory, consulting services, preparation of tax returns or the furnishing of advice on tax or tax planning matters. ¶
(b5) The licensee applying for retired status must certify to the Board that:¶
(A) The licensee meets the age or experience requirements for retired status as set forth in OAR 801-005-0010(50);¶
(B) The licensee holds a license issued under ORS 673.150 that is not lapsed, expired, revoked or suspended;¶
(C) RetiredRenewal Requirements. A licensee who is granted inactive status must renew in accordance with OAR 801-010-0110 and if the inactive licensee works for a CPA firm, PA firm or Sole Practitioner, the inactive licensees may use accounting skills as a volunteer or to provide pro bono tax services work so long as there is no compensation or remunust:¶
(a) Provide the name of the CPA firm, PA firm or Sole Practitioner where the inactive licensee works; and¶
(b) Ceration of any kind offered or paid;¶
(D) A retired licensee may be employed by a public accounting firm, performing any work that someone without a CPA license is entitled to perform in a CPA firm. The work of a retired CPA should be reviewed and supervised by an active licensee. ¶
(E) The licensee does not perform or offer to perform in Oregon or for an Oregon clify to the Board that the inactive licensee does not practice public accountancy including services involving the use of accounting or attestation skills, issuance of reports on financial statements, financialmanagement advisory, tax planning or financial consulting services.¶
(F) Retired licensees may not hold ownership interest in a registered CPA or PA firm.¶
(c) Must renew on or before June 30.¶
(A) A retired status licensee is not required to obtain or report any CPE.financial advisory, consulting services, preparation of tax returns or the furnishing of advice on tax or tax planning matters. ¶
(B6) Licensees with a license number that is even will renew in even-numbered years.¶
(C) Licensees with a license number that is odd will renew in odd-numbered years. Reinstatement to Active Status.
An inactive licensee can reinstate to inactive, active status in accordance with OAR 801-010-0130.¶
(7) RetiredInactive Licensee's Use of CPA or PA Designation. A licensee who is granted retiredinactive status shall not use the CPA or PA designation unless the word "RetiredInactive" is used in conjunction with the designation, such as "CPA Retired," and is listed in the same font size.¶
(8) To the extent applicable, a retired lInactive," and the term inactive is listed in the same font size as CPA or PA.¶
(8) CPE. Inactive Licensee is subject to s must comply withe Code of Professional Conduct set forth in OAR Chapter 801, Division 030.¶
(9) A licensee in retired status will be permitted to reinstate to active or inactive status in accordance with the provisionsPE requirements as provided for in OAR 801-0140-0130(7) and OAR 801-010-0130(8).¶
(10) Ability of Inactive and010.¶
(9) Reporting Retquired Status Licensees to Serve as Trustee of a Trust or a Court Appointed Receiver, Trustee, Guardian, Conservator, or Personal Representative of an Estate. Notwithstanding the limitations set forth above, inactive andments. In addition to any other reporting retquired status licensees may serve as a trustee for a trust, or as a court appointed receiver, trustments required for licensees, guardian, conservator, or personal representative/executor of an estate; provided, however, thinactive licensees must comply with all fiduciary duties and responsibilities of the position, may not perform attestation work for the entity or individual for which the service is provided, and may not work as a court appointed trustee, receiver, guardian or conservator, or in other fiduciary positions for hirenotify the Board within thirty days of initiating employment with a CPA firm, PA firm or sole practitioner.

Statutory/Other Authority: ORS 670.33.410, 673.220 Statutes/Other Implemented: ORS 673.220

Title: ADOPT: 801-010-0121
Main Content: RULE SUMMARY: Permits inactive and retired status licensees to serve as trustees, court appointed receivers, trustees, guardians, conservators, and personal representatives of an estate.

CHANGES TO RULE:
801-010-0121
Ability of Inactive and Retired Status Licensees to Serve as Trustee of a Trust or a Court Appointed Receiver, Trustee, Guardian, Conservator, or Personal Representative of an Estate.
Notwithstanding the limitations set forth above, inactive and retired status licensees may serve without compensation as a trustee for a trust, or as a court appointed receiver, trustee, guardian, conservator, or personal representative/executor of an estate; provided, however, the licensee must comply with all fiduciary duties and responsibilities of the position and cannot perform attestation work for the entity or individual for which the service is provided.
Statutory/Other Authority: ORS 673.150, ORS 673.220 Statutes/Other Implemented: ORS 673.410

Title: AMEND: 801-010-0130
Main Content: RULE SUMMARY: Provides for a small technical update in reinstatement rules.
CHANGES TO RULE:
801-010-0130
Reinstatement Requirements: Lapsed, Suspended, Retired or Inactive to Active Status. ¶
(1) CPE Requirements applicable to all reinstatements.¶
(a) CPE taken for reinstatement purposes must comply with the CPE requirements in Division 40 of the Board's CPE rules, including but not limited to contributing to the licensee's professional competence and relevancy to their practice as required by OAR 801-040-0030(1).¶
(b) Upon reinstatement, licensee shall complete CPE requirements described in these rules on a pro rata monthly basis, including the month of reinstatement, until the end of the renewal period in which reinstatement occurs.¶
(c) CPE hours used for reinstatement may not be claimed on a future renewal application in this jurisdiction.¶
(2) Lapsed licenses. Licenses that are not properly renewed shall lapse. Lapsed licensees are not permitted to practice public accounting or work at a public accounting firm. A Lapsed license may be reinstated to active, inactive or retired status. To reinstate to active status an individual holding a lapsed license must:¶
(a) Provide a detailed written description of the business and professional activities of the individual during the period of lapse, and indicate whether the individual was holding out as a CPA or PA during the period of lapse; ¶
(b) Submit an application for reinstatement on a form provided by the Board; ¶
(c) Submit payment of the application fee and the active renewal fee for each renewal period that the license was lapsed;¶
(d) Complete and report 80 CPE hours including four (4) hours of ethics; ¶
(e) Submit proof of completion certificates no older than 24 months from the date of the reinstatement application for each CPE course supporting the application for reinstatement. ¶
(f) Credit for programs in non-technical subjects is limited to 16 CPE hours.¶
(3) Reinstatement from Lapsed Status to Inactive Status: A person who is lapsed may apply to reinstate the license to inactive status by:¶
(a) Submitting an application for reinstatement on a form provided by the Board; ¶
(b) Paying the application and the inactive renewal fee for the renewal period in which the application is submitted;¶
(c) Providing a detailed written description of the business and professional activities of the individual during the period of lapse, and indicating whether the individual was holding out in any way as a CPA or PA during the period of lapse; and¶
(d) Completing and submitting 32 hours of CPE including four (4) hours of ethics CPE with proof of completion certificates for CPE courses taken within 24 months immediately preceding the date the reinstatement application is received at the Board office.¶
(e) Credit for programs in non-technical subjects is limited to eight (8) CPE hours. ¶
(4) Reinstatement from Lapsed status to Retired Status: A person who is lapsed may apply to reinstate to retired status by:¶
(a) Submitting an application for reinstatement on a form provided by the Board; ¶
(b) Paying the application and retired renewal fee for the renewal period in which the application is submitted; and¶
(c) Verifying eligibility for retired status as defined in OAR 801-010-0120(6).¶
(5) A license that is lapsed for more than six (6) years or three renewal periods expires and cannot be reinstated. If a license has expired the person can:¶
(a) Elect to take and pass the CPA exam and apply for initial licensure. A person who elects this option must meet the requirements of OAR 801-010-0050, 801-010-0060, and 801-010-0065;¶
(b) If the person is licensed in another state the person can submit a reciprocity application as outlined in OAR 801-010-0080; or ¶
(c) Seek to have the expired permit restored pursuant to OAR 801-010-0140.¶
(6) Inactive Status licenses reinstating to Active Status. To reinstate a license from inactive status to active status, the holder of such license shall:¶
(a) Submit an application for reinstatement on a form provided by the Board together with payment of the application fee and active license fee;¶
(b) Provide a detailed written description of the business and professional activities of the individual during the period of inactive status, and indicate whether the individual was holding out as a CPA or PA during the period of inactive status; and ¶
(c) Complete and report 80 hours of CPE including four (4) hours of ethics CPE completed within the 24 month period immediately preceding the date the application for reinstatement is received at the Board office, together with proof of completion certificates for all hours reported.¶
(d) Credit for programs in non-technical subjects is limited to 16 CPE hours.¶
(7) Reinstatement from Retired Status to Inactive Status: A retired status licensee may apply to reinstate the license to inactive status by:¶
(a) Submitting an application for reinstatement on a form provided by the Board together with payment of the application fee and inactive license fee;¶
(b) Providing a detailed written description of the business and professional activities of the individual during the period of retired status, and indicating whether the individual was holding out as a CPA or PA during the period of retired status; and¶
(c) Completing and submitting 32 hours of CPE including four (4) hours of ethics CPE with proof of completion certificates that were taken within 24 months immediately preceding the date the reinstatement application is received at the Board office.¶
(d) Credit for programs in non-technical subjects is limited to eight (8) CPE hours.¶
(8) Reinstatement from Retired Status to Active Status: A retired status licensee may apply to reinstate the license to active status by:¶
(a) Submitting an application for reinstatement on a form provided by the Board together with payment of the application fee and active license fee;¶
(b) Providing a detailed written description of the business and professional activities of the individual during the period of retired status, and indicating whether the individual was holding out as a CPA or PA during the period of retired status; and¶
(c) Submitting 80 hours CPE including a minimum of four (4) hours of ethics CPE, completed within the 24 month period immediately preceding the date the application for reinstatement is received at the Board office, together with proof of completion certificates for all hours reported. ¶
(d) Credit for programs in non-technical subjects is limited to 16 CPE hours.¶
(9) Reinstatement of Suspended licenses. To reinstate a license that is suspended under ORS 673.170 to active status, the holder of such license shall: ¶
(a) Provide evidence of satisfaction or completion of all terms and conditions stated in the order suspending the license; ¶
(b) Provide a detailed written description of the business and professional activities engaged in by the suspended licensee during the period of suspension and certify that the suspended licensee was not holding out or otherwise representing him/herself as a CPA or PA during the period of suspension;¶
(c) Submit an application for reinstatement on a form provided by the Board; ¶
(d) Submit payment of the application fee and the active renewal fee for each renewal period that the license was suspended;¶
(e) Complete and report the appropriate CPE hours as follows:¶
(A) If the license has been suspended for less than two years, complete and report 80 CPE hours plus a 16-hour CPE penalty, which must be completed within the 12 month period immediately preceding the date the reinstatement application is received at the Board office together with proof of completion certificates; or¶
(B) If the license has been suspended two years or more, complete and report 160 CPE hours plus a 16-hour CPE penalty, which must be completed within the 12 month period immediately preceding the date the reinstatement application is received at the Board office together with proof of completion certificates; ¶
(C) Complete and report four (4) CPE hours of ethics. ¶
(D) Credit for programs in non-technical subjects is limited to 16 CPE hours.¶
(f) The holder of a suspended license shall remain in suspended status until the holder's application for reinstatement has been approved by the Board. ¶
(10) License holders in other jurisdictions. Licensees who hold an active license to practice public accountancy issued under the laws of another jurisdiction, whose principal place of business is in such other jurisdiction, and who wish to reinstate an Oregon license to active status must: ¶
(a) Submit a reinstatement application provided by the Board along with evidence that the applicant holds a valid license to practice public accountancy issued by another jurisdiction; and ¶
(b) Submit payment of the reinstatement application fee stated in OAR 801-010-0010(1)(d) together with the renewal application fee stated in OAR 801-010-0010(3)(a). ¶
(11) 20 Hour Minimum annual CPE requirement for active status permits. Licensees whose licenses are reinstated under this rule to active status are required to meet the 20 hour minimum annual CPE requirement on a pro-rated basis, including the month of reinstatement, until the end of the renewal period in which the licensee is reinstated as described in OAR 801-040-0100(1)(b).

Statutory/Other Authority: ORS 670.33.410, 673.220
Statutes/Other Implemented: ORS 673.220

Title: AMEND: 801-010-0140
Main Content: RULE SUMMARY: Corrects 2 citation errors in this rule.
CHANGES TO RULE:
801-010-0140
Restoration of an Expired Permit
(1) A permit that is not renewed for six years after the close of the permit period expires pursuant to ORS 673.150(5)(c3). The Board may restore an expired permit upon determination of just cause pursuant to ORS 673.150(5)(d4). The determination of just cause is in the discretion of the Board.¶
(2) The Board may determine that an expired permit can be restored for just cause when a person with an expired permit submits the following:¶
(a) A completed application to request to restore an expired permit on a form provided for by the Board;¶
(b) A fee in the amount of $990;¶
(c) Complete and report 80 CPE hours which must be completed within the 12 month period immediately preceding the date the application for a restored permit is received at the Board office and is subject to the following:¶
(iA) Credit for programs in non-technical subjects is limited to 16 CPE hours;¶
(iiB) Complete and report four CPE hours in ethics; and¶
(iiiC) Submit proof of completion certificates for each CPE course submitted; and¶
(ivD) CPE hours used for restoration of an expired permit cannot be claimed on a renewal application.¶
(d) Proof of passing a Board approved ethics exam with a score of 90 percent or higher; and¶
(e) Proof of completion of one year of supervised public accountancy experience within three (3) years immediately preceding the date the application for a restored permit is received at the Board office. The one year of experience must comply with the experience requirements as provided for in OAR 801-010-0065(2) - (4).

Statutory/Other Authority: ORS 673.150, 673.410 Statutes/Other Implemented: ORS 673.150

Title: AMEND: 801-010-0170
Main Content: RULE SUMMARY: Corrects statutory authority only.
CHANGES TO RULE:
801-010-0170
Publication of Disciplinary Action ¶
The Board in its discretion will publicize disciplinary action taken under ORS 673.170 in such manner and for such period as it may direct.
Statutory/Other Authority: ORS 670.310, 673.410 Statutes/Other Implemented: ORS 673.170

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503-569-7686

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971-458-2793

Shelley.ostrem@boa.oregon.gov

Quinn Stoddard, Communications & Rulemaking Liason

503-378-2262

quinn.stoddard@boa.oregon.gov

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AMEND: 801-001-0000

REPEAL: 801-001-0025

AMEND: 801-001-0030

AMEND: 801-001-0035

AMEND: 801-001-0040

AMEND: 801-001-0045

AMEND: 801-005-0010

AMEND: 801-010-0010

AMEND: 801-010-0040

AMEND: 801-010-0045

AMEND: 801-010-0050

AMEND: 801-010-0060

AMEND: 801-010-0065

AMEND: 801-010-0073

AMEND: 801-010-0075

AMEND: 801-010-0079

AMEND: 801-010-0080

AMEND: 801-010-0085

ADOPT: 801-010-0090

AMEND: 801-010-0100

AMEND: 801-010-0110

AMEND: 801-010-0115

ADOPT: 801-010-0119

AMEND: 801-010-0120

ADOPT: 801-010-0121

AMEND: 801-010-0130

AMEND: 801-010-0140

AMEND: 801-010-0170