Permits to engage in practice of public accountancy
- • permit renewals
- • fees
- • rules
(1) The Oregon Board of Accountancy shall issue biennially a permit to engage in the practice of public accountancy in this state 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) Permits issued under this section must be renewed biennially.
(3) Applications for permits or for renewals of permits may be submitted to the board on a form and in a manner prescribed by the board by rule. Applications for permits or for renewals of permits must be accompanied by a fee in the amount of $255.
(4) Applications for renewals of permits must 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) A permit that is not renewed by the close of the permit period may be restored upon payment of a delinquent renewal fee in an amount determined by the board by rule. A permit lapses if the permit is not timely renewed after the close of the permit period for which it was issued, as determined by the board by rule.
(b) The board may restore a lapsed permit if the person who held the permit meets any condition established by the board by rule.
(c) A permit expires if it is not renewed for six years after the close of the permit period. If a permit expires, the licensee’s 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) and license as a public accountant issued under ORS 673.100 (License as public accountant) also expire.
(d) The board may restore an expired permit if the board determines that it has just cause to restore the permit.
(6) The board may establish a permit renewal option for retired permit holders and establish by rule a reduced fee for retired permit holders who renew permits. [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; 2009 c.531 §12; 2011 c.56 §1; 2015 c.355 §1; 2015 c.451 §9]
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.