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The Oregon Board of Accountancy assures that approximately
9,400 CPAs, PAs, municipal auditors and public accounting firms
registered to practice in Oregon demonstrate and maintain professional
competency to serve the needs of their clients and other users of their
services. The Board is authorized by ORS chapter 673 to establish and
enforce standards and regulations and license qualified applicants to practice public accountancy in Oregon.
The Board composition is established in ORS 673.410. Members of the board shall be appointed by the Governor for terms of three years, subject to confirmation by the Senate pursuant to Article III, section 4, of the Oregon Constitution. The board members must be appointed as follows: four must have a current permit as a certified public accountant under the laws of this state and be actively engaged in public accountancy practice; one must have a current permit as a certified public accountant under the laws of this state and be employed in private industry, education or government or be actively engaged in public accountancy practice; one must be a member of the general public; and one must have a current license as a public accountant under the laws of this state and be actively engaged in public accountancy practice.
CLICK HERE for the Board Agendas and Minutes
MembershipThe Complaints Committee (BOACC) should consist of at least seven members. BOACC membership should include members with diverse practice specialties and expertise, which may include attest services, governmental accounting and auditing, income tax return preparation, estates and trusts, investments and bankruptcy. Functions BOACC will provide technical assistance to Board staff as requested during the pendency of inquiries and investigations. BOACC will review investigation reports and make recommendations to the Board regarding resolution of the complaint, including possible disciplinary action.
MembershipThe Qualifications Committee (QC) should consist of at least seven members. QC membership should include members in higher education, private industry, government and licensees involved in the practice of public accounting.
QC will review the experience requirements of individuals applying for an Oregon certificate or license to practice public accountancy and make recommendations to the Board regarding such applications. QC will review experience records submitted by the applicant to demonstrate achievement of the core competencies in other professional standards, including non-public accounting experience (equivalent experience) and experience obtained through Board approved experience programs.
CLICK HERE for the QC Agendas and Minutes
MembershipThe Peer Review Oversight Committee (PROC) should consist of at least five members but cannot fall below three members. PROC membership should include two or more members with a currently active license to practice and who have recent experience in accounting and auditing. Only one member may be a non-licensee. If a PROC member is a non-licensee, that member must have extensive experience in preparing and using financial statements.
The purpose of the PROC is to provide oversight of the administration of approved peer review programs in order to provide reasonable assurance that peer reviews of Oregon licensees are conducted reported in accordance with the minimum standards for performing and reporting on peer reviews.PROC will review and submit to the Board for approval, peer review programs that comply with the minimum standards for performing and reporting on peer reviews. PROC will provide oversight of approved peer review programs to the Board. PROC will comply with all other requirements as provided for in OAR 801 Division 050.
CLICK HERE for the PROC Agendas and Minutes
Questions about the PROC should be directed to board staff at firstname.lastname@example.org or by phone at 503-378-4181.
MembershipThe Laws and Rules Committee (LRC) should consist of at least five members. Laws and Rules membership should include members who hold an active license and who have diverse practice specialties and expertise.FunctionsLaws and Rules will review as necessary all statutes and rules and make recommendations for revisions to the Board.
The Laws & Rules Committee is currently inactive.
CLICK HERE for the LRC Agendas and Minutes
Questions about the LRC should be directed to board staff at email@example.com or by phone at 503-378-4181.
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