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About Us
The Board is responsible for licensing and regulating Certified Public Accountants (CPAs) and Public Accountants (PAs) in Oregon.
Mission Statement

The mission of the Oregon Board of Accountancy is to protect Oregon consumers by ensuring only qualified licensees practice public accountancy in accordance with established professional standards and promulgated rules.

 

Organization

Strategic Plan - Adopted May 15, 2017

2019-21 Agency Request Budget

2018 Key Performance Measure

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.

 

BOARD COMMITTEES

The Board is always looking for individuals to serve on the various Board committees. If you are interested, please contact the Board office for more information.

 

COMPLAINTS COMMITTEE
 
 
Membership
The 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.


 

QUALIFICATIONS COMMITTEE

 
Membership
The 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
 
Functions 
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. 


PEER REVIEW OVERSIGHT COMMITTEE

 
Membership
The 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. 
 
Functions 
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.  
 
LAWS AND RULES COMMITTEE

Membership

The 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.

Functions

Laws and Rules will review as necessary all statutes and rules and make recommendations for revisions to the Board.

 

Committee Members
 
Committee members serve as volunteer members and will not receive compensation for their service. Committee members may be reimbursed for actual and necessary expenses incurred in the performance of official duties. Committee members are selected by the Executive Director from a Board approved list of qualified applicants. Committee members are selected based on knowledge or experience that will provide a valuable and necessary resource to the committee. Board staff will provide the Board with the licensing history of licensees who are considered for appointment to committees.

 

Term of Membership
 
Committee membership terms will be for two years. A committee member may be reappointed to serve six consecutive years on any one committee. Committee terms begin on January 1 and end December 31 of the following year. Committee members who are appointed at any other time serve for the remainder of the term in progress in addition to the maximum six years allowed.
 
Removal from Service as Committee Member
 
Committee members serve at the pleasure of the Board and may be removed from committee service at the discretion of the Board.
 
Section 9. Attendance at Committee meetings
 
Committee members who are unable to attend a regularly scheduled meeting must request to be excused by the Executive Director. Two unexcused absences may be
Committee Procedures considered to be notice of that member's resignation, and the Executive Director with approval of the Board liaison, may provide written notice of such resignation to the committee member.
 
In addition, prior to the last Board meeting of the calendar year, the Executive Director and Committee Chair will review the attendance and participation of each committee member. Upon review, the Executive Director and Committee Chair will provide the Board with a recommendation regarding which committee members will remain on the committee for the following calendar year regardless of how long the committee member has been on the committee.
 
Committee Chairperson
A Committee Chair will be selected by committee members and will serve as the chair for a one-year term of office. The Committee Chair may serve in office for a maximum of two consecutive terms.
 
Other Committees
The Board may appoint such other committees as it deems appropriate. Membership on such committees may include members of the Board, members of Board committees and other persons with special expertise.
 
Committee Charge
In the performance of duties as a member of a Board committee, all committee members will support the mission, goals and values of the Board. Committee members will not disclose confidential information that comes to their attention during the course of carrying out their responsibilities. Requests to any committee member for copies of public information or for a public statement relating to committee or board matters will be referred to the Executive Director.
 
Each committee will review all matters referred to the committee and make recommendations on such matters to the Board based on the appropriate statutes and rules. Every Committee will follow Board policies and directives that apply to the committee’s specific area of responsibility. Committees may recommend revisions to Board policies and procedures when appropriate.