Permits to engage in practice of public accountancy
- • permit renewals
- • fees
- • rules
(1) A permit to engage in the practice of public accountancy in this state shall be issued by the Oregon Board of Accountancy biennially to an applicant who is:
(a) A holder of the certificate of certified public accountant issued under ORS 673.040 (Eligibility for certificate of certified public accountant) to 673.075 (Credit for examination sections taken in other states); or
(b) A public accountant licensed under ORS 673.100 (License as public accountant).
(2) The board by rule shall cause all permits issued under this section to be renewed biennially.
(3) Applications for permits or for renewals of permits may be submitted to the board on a form prescribed by the board within such time periods as the board prescribes by rule. Applications for permits or for renewals of permits shall be accompanied by a fee determined by the board by rule.
(4) Applications for renewals of permits shall be accompanied by evidence satisfactory to the board that the applicant has complied with continuing education requirements under ORS 673.165 (Continuing education) unless those requirements have been waived by the board.
(5) A permit that is not renewed by the close of the permit period may be restored upon payment to the board of a delinquent renewal fee in an amount determined by the board by rule. Any permit that is not renewed within 60 days after the close of the permit period for which it was issued or renewed shall lapse. The board may restore a lapsed permit upon payment to it of all past unpaid renewal fees and the delinquent renewal fee. However, the board may restore a permit issued or renewed for a permit period that ended more than five years prior to the date of the application for restoration only upon demonstration satisfactory to the board that the applicant is qualified to engage in the practice of public accountancy.
(6) Notwithstanding subsection (3) of this section, the board may by rule prescribe a reduced fee for renewal of permits of those certified public accountants and public accountants who have reached the age of 65 years. [Amended by 1971 c.217 §4; 1973 c.782 §1; 1975 c.438 §3a; 1975 c.440 §12; 1977 c.873 §6; 1981 c.89 §9; 1985 c.605 §7; 1991 c.187 §7; 1993 c.193 §3; 1999 c.322 §11; 2001 c.638 §6]
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.