2017 ORS 673.170¹
Disciplinary actions
  • grounds
  • investigations
  • costs
  • orders
  • rules

(1) The Oregon Board of Accountancy may take any of the following disciplinary actions:

(a) Revoke, suspend, refuse to issue or limit the privileges of any certificate issued under ORS 673.040 (Eligibility for certificate of certified public accountant) to 673.075 (Credit for examination sections taken in other states).

(b) Revoke, suspend, refuse to issue or limit the privileges of any public accountant’s license issued under ORS 673.100 (License as public accountant).

(c) Revoke, suspend, refuse to renew, refuse to issue or limit the privileges of any permit described in ORS 673.150 (Permits to engage in practice of public accountancy).

(d) Revoke, suspend, refuse to renew, refuse to issue or limit the privileges of any registration issued under ORS 673.160 (Registration of business organizations).

(e) Censure a person authorized to practice public accountancy in this state under ORS 673.153 (Holders of licenses issued by other states).

(f) Censure the holder of any permit described in ORS 673.150 (Permits to engage in practice of public accountancy) or authorization described in ORS 673.153 (Holders of licenses issued by other states).

(g) Revoke, suspend or limit the privileges of a person authorized to practice public accountancy in this state under ORS 673.153 (Holders of licenses issued by other states) or the holder of any authorization described in ORS 673.153 (Holders of licenses issued by other states).

(h) Censure the holder of any registration issued under ORS 673.160 (Registration of business organizations).

(i) Censure a business organization providing accounting services in this state that is exempt from registering under ORS 673.160 (Registration of business organizations) (3).

(2) The board may take any of the actions described in subsection (1) of this section for any one or any combination of the following causes:

(a) Fraud or deceit in obtaining or applying for:

(A) A certificate under ORS 673.040 (Eligibility for certificate of certified public accountant) to 673.075 (Credit for examination sections taken in other states);

(B) A public accountant’s license under ORS 673.100 (License as public accountant);

(C) A registration under ORS 58.345 (Registration and renewal with professional licensing agency) or 673.160 (Registration of business organizations);

(D) A permit under ORS 673.150 (Permits to engage in practice of public accountancy);

(E) Authorization to practice public accountancy in this state under ORS 673.153 (Holders of licenses issued by other states); or

(F) Admission to the roster of authorized accountants referred to in ORS 297.670 (Board of Accountancy to prepare and maintain roster).

(b) Dishonesty, fraud or gross negligence in the practice of public accountancy.

(c) Incompetence in the practice of public accountancy. A holder of a license issued under ORS 673.100 (License as public accountant), certificate, permit or registration or a person authorized to practice public accountancy in this state under ORS 673.153 (Holders of licenses issued by other states) is incompetent in the practice of public accountancy if the holder:

(A) Engages or has engaged in conduct that evidences a lack of ability or fitness to discharge the duty owed to a client or the general public; or

(B) Engages or has engaged in conduct that evidences a lack of knowledge or ability to apply principles or skills of the practice of public accountancy, as adopted by the board.

(d) Violation of any of the provisions of ORS 673.010 (Definitions for ORS 673.010 to 673.465) to 673.465 (Authority of Oregon Board of Accountancy to require fingerprints).

(e) Violation of any of the provisions of ORS 297.405 (Definitions for ORS 297.020, 297.230, 297.405 to 297.740 and 297.990) to 297.555 (Short title).

(f) Violation of any provision of the Code of Professional Conduct or accounting standards adopted by the board by rule.

(g) Conduct resulting in a conviction of a felony under the laws of any state, of any foreign jurisdiction or of the United States. However, such conduct may be considered only to the extent permissible under the provisions of ORS 670.280 (Denial, suspension or revocation of license based on criminal conviction).

(h) Conviction of any crime, an essential element of which is dishonesty, fraud or misrepresentation, under the laws of any state, of any foreign jurisdiction or of the United States.

(i) Conviction of willful failure to pay any tax, file any tax return, keep records or supply information required under the tax laws of any state, of any foreign jurisdiction or of the United States, or conviction of the willful making, rendering, delivery, disclosure, signing or verifying of any false or fraudulent list, return, account, statement or other document, or of supplying any false or fraudulent information, required under the tax laws of any state, of any foreign jurisdiction or of the United States.

(j) Cancellation, revocation or suspension of, or refusal to renew, authority to practice as a certified public accountant or a public accountant in any state or foreign jurisdiction.

(k) Cancellation, suspension, revocation or refusal to renew by any state, any foreign jurisdiction or any federal agency of the right to practice law, to practice as an enrolled agent before the Internal Revenue Service pursuant to 31 C.F.R. part 10, or to practice under other regulatory law if the cancellation, suspension, revocation or refusal to renew was related to the practice of public accountancy or if dishonesty, fraud or deception was involved.

(L) Failure to comply with the continuing education requirements under ORS 673.165 (Continuing education) unless such requirements have been waived by the board.

(m) Failure to pay a civil penalty imposed by the board after the period for requesting a hearing on the civil penalty terminates if the person or business organization against whom the penalty is imposed has not requested a hearing, or after the period for seeking judicial review of the order assessing the civil penalty has passed.

(n) Failure to comply with the terms of a consent agreement described in subsection (4) of this section.

(o) Failure to comply with any reporting or other requirement established by the board by rule.

(p) Issuance of a cease and desist order against the person under subsection (9) of this section.

(3)(a) The board may investigate any alleged violation that may subject a person to discipline under this section.

(b) Investigatory information developed or obtained by the board is confidential and 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 a consent order.

(c) Notwithstanding paragraph (b) of this subsection:

(A) The board may disclose to the public that an investigation is being conducted and describe the general nature of the matter being investigated; and

(B) The board shall notify the person being investigated of the investigation.

(4) In lieu of disciplinary actions under subsection (1) of this section, the board may enter into a consent agreement with the holder of any certificate described in ORS 673.040 (Eligibility for certificate of certified public accountant) to 673.075 (Credit for examination sections taken in other states), the holder of any public accountant’s license, the holder of any registration described in ORS 673.160 (Registration of business organizations), the holder of any permit described in ORS 673.150 (Permits to engage in practice of public accountancy) or the holder of any authorization described in ORS 673.153 (Holders of licenses issued by other states), under which the holder agrees to comply with conditions prescribed by the board.

(5) In addition to the causes in subsection (2) of this section, the board may take any of the actions described in subsection (1) of this section for dishonesty, fraud or misrepresentation not in the practice of public accountancy.

(6) In lieu of or in addition to any action described in subsection (1) of this section, the board may take any of the following actions:

(a) Require a holder of a permit under ORS 673.150 (Permits to engage in practice of public accountancy) that provides compilation services or a business organization registered under ORS 673.160 (Registration of business organizations) to undergo a peer review conducted as the board may specify; or

(b) Require a holder of a permit under ORS 673.150 (Permits to engage in practice of public accountancy) to complete any continuing professional education programs the board may specify.

(7)(a) A licensee offering or providing professional services in another state or using the title “certified public accountant” or any abbreviation for that term in another state is subject to disciplinary action in this state for actions taken by the licensee in the other state that constitute a cause for disciplinary action under this section.

(b) The board shall investigate any complaint made by a board of accountancy of another state.

(8) In the case of a registered business organization, the board may take any of the actions described in subsection (1) of this section for any of the following additional causes:

(a) The cancellation, revocation or suspension of, or refusal to renew, the authority to provide professional services, in this state or any other jurisdiction, of any partner, officer, shareholder, member, manager or owner of the business organization; or

(b) The cancellation, revocation or suspension of, or refusal to renew, the authority of the business organization to practice public accountancy or provide other professional services in any other state or foreign jurisdiction.

(9)(a) If the board has reasonable cause to believe that any person has engaged, is engaging or is about to engage in any violation of any provision of ORS 673.010 (Definitions for ORS 673.010 to 673.465) to 673.465 (Authority of Oregon Board of Accountancy to require fingerprints) or any rule or order adopted under ORS 673.010 (Definitions for ORS 673.010 to 673.465) to 673.465 (Authority of Oregon Board of Accountancy to require fingerprints), the board may issue an order of emergency suspension or an order directed to the person, and to any other person directly or indirectly controlling the person, to cease and desist from the violation or threatened violation.

(b) An order issued under this subsection must include the following:

(A) A statement of the facts constituting the violation;

(B) If the order is an order of emergency suspension, a provision requiring the person to suspend practicing public accountancy in this state;

(C) If the order is an order directing the person to cease and desist, a provision requiring the person named in the order to cease and desist from the violation or threatened violation;

(D) The effective date of the order; and

(E) A notice to the person named in the order of the right to a contested case hearing under ORS 183.430 (Hearing on refusal to renew license) (2).

(10) Notwithstanding any protective order issued under ORCP 36 C, upon motion of the board, the court shall order disclosure of materials or information subject to a protective order under ORCP 36 C. The board may use the material or information to take disciplinary action under this section.

(11) If the board takes disciplinary action under this section, the board may assess against the person disciplined costs associated with the disciplinary action. An assessment under this subsection is in addition to, and not in lieu of, any other action taken by the board. Moneys collected under this subsection shall be deposited in the Oregon Board of Accountancy Fund established under ORS 673.425 (Oregon Board of Accountancy Fund). [Amended by 1971 c.734 §112; 1975 c.438 §4a; 1975 c.440 §14; 1979 c.84 §2; 1981 c.89 §11; 1983 c.255 §3; 1985 c.605 §10; 1987 c.455 §3; 1993 c.431 §5; 1999 c.322 §14; 2001 c.638 §8; 2005 c.39 §1; 2005 c.837 §12; 2009 c.531 §5; 2011 c.40 §1; 2015 c.451 §13]

Notes of Decisions

Agency, on facts of case at issue, was not re­quired to define statutory term “dishonesty in practice of accounting” when term was used as ground for revoca­tion of accountant’s license and agency could proceed on case by case basis through interpretive rulings. Arnold v. Board of Accountancy, 49 Or App 261, 619 P2d 912 (1980), Sup Ct review denied

Disbar­ment does not constitute suspension or revoca­tion of right to practice before state or federal agency under paragraph (2)(i) of this sec­tion; paragraph is restricted to suspension or revoca­tion of right to practice public accounting before any state or federal agency. Thomas v. Board of Accountancy, 74 Or App 471, 702 P2d 1165 (1985)

Chapter 673

Atty. Gen. Opinions

This chapter as authorizing partnership of corpora­tion and individual, (1972) Vol 36, p 94

1 Legislative Counsel Committee, CHAPTER 673—Accountants; Other Tax Professionals, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors673.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 673, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano673.­html (2017) (last ac­cessed Mar. 30, 2018).
 
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.