Oregon Administrative Code

800-015-0015 Continuing Education: Audit, Required Documentation and Sanctions The continuing education rules in OAR 800 Division 15 apply only to license renewals requested by Oregon Licensed Tax Consultants and Licensed Tax Preparers and registration renewals for Registered Tax…

800-015-0020 Continuing Education Program Requirements The continuing education rules in OAR 800 Division 15 apply only to license renewals requested by Oregon Licensed Tax Consultants and Licensed Tax Preparers and registration renewals for Registered Tax Aides under OAR-800-016…

800-015-0030 Continuing Education and Basic Sponsor Requirements (1) Sponsors shall: (a) Maintain for at least four (4) years an outline of each program presented; (b) Maintain for at least four (4) years a record of attendance for each program presented; (c) Maintain for at leas…

800-016-0001 Registered Tax Aide Requirements (1) An applicant for an initial Registered Tax Aide certification must submit the following: (a) Proof of having successfully completed the forty (40) hour basic education course as required under OAR 800-015-0005 or submit an officia…

800-020-0015 Application for Examination (1)(a) An application to take any tax preparer or tax consultant examination offered by the Board must be filed with the Board electronically or on forms prescribed and furnished by the Board. (b) Each Board Examination Application must be…

800-020-0020 Examinations (1) Licensing examinations shall be scheduled as the Board deems appropriate but no less than once per year as required by ORS 670.350. (2) Tax preparer and tax consultant applicant's examination shall be submitted on Board-approved forms. Questions shal…

800-020-0022 Examination Conduct; Disqualification (1) Examination Conduct: Examinations shall be conducted in a designated area with restricted access. Approval notification of an applicant’s eligibility to take the examination must be issued by the Board office prior to schedul…

800-020-0025 Fees Prescribed by the State Board of Tax Practitioners by rule but shall not exceed the following: (1) Preparers - (a) The fee for application for the tax preparer's examination is sixty dollars ($60). (b) The proctoring fee for taking the tax preparer's examination…

800-020-0026 Refunds of Examination Fees (1) A ten dollar $10 nonrefundable processing fee shall be retained from all examination application fees. The remainder of an examination application fee shall be refunded only when the applicant is not qualified or when there are verifia…

800-020-0030 Licenses — Renewals and Reactivation (1) Applicants who pass the required examination and meet all other requirements shall be issued a license upon request and payment of the license or registration fee. The licensee or registrant shall be assigned a permanent licen…

800-020-0031 Certificates (1) A Licensed Tax Consultant's certificate issued by the Board may be displayed by the licensee only during period(s) that the licensee holds a current valid license as a Licensed Tax Consultant. If a Licensed Tax Consultant's license has been placed in…

800-020-0035 Inactive and Lapsed Status This rule applies only to Oregon Licensed Tax Consultants and Licensed Tax Preparers. (1) Except as provided in section (3) of this rule, a license that has been placed in inactive status may be reactivated upon submission of a reactivation…

800-020-0065 Displaying of Licenses Oregon Licensed Tax Consultants, Oregon Licensed Tax Preparers, and Oregon Registered Tax Aides must display their current active license or registration in public view in their place(s) of business. The license or registration display platform…

800-025-0010 Oregon State Registered Tax Preparation Businesses Oregon State Registered Tax Preparation Business Name Conventions (1) The name under which a tax preparation business offers and/or performs services must be in compliance with the laws and rules of the Oregon Corpor…

800-025-0020 Oregon Tax Preparation Business Registration (1) An Oregon tax preparation business shall not offer services to the public until the business has: (a) Complied with applicable laws and rules of the Oregon Corporation Division; (b) Registered with the Board, on a Boar…

800-025-0023 Reporting Closing of Business; Address and Telephone Changes An Oregon State Registered Tax Preparation Business shall notify the Board within fifteen (15) business days of: (1) Termination of the Oregon State Registered Tax Preparation Business; or (2) Change of own…

800-025-0025 Renewal of Tax Preparation Business Registration (1) Oregon State Registered Tax Preparation Business registrations expire annually as follows: (a) June fifteenth (15)for combination license renewal for licensed tax consultants and their businesses or unlicensed owne…

800-025-0027 Eligibility for Combined Business Registration and Tax Consultant/Preparer License (1) An Oregon State Registered Tax Preparation Business is not eligible for a combined license and registration under OAR 800- 020-0025(1)(f) and (2)(f) unless at least one (1) of the …

800-025-0029 Displaying Oregon State Registered Tax Preparation Business Registration The Oregon State Registered Tax Preparation Business registration is an annual registration. The registration must be displayed in public view in the Oregon State Registered Tax Preparation Busi…

800-025-0030 Branch Offices (1) A tax preparation business may not operate any branch office until: (a) The tax preparation business has complied with all laws and rules of the Board concerning tax business registration; (b) The mailing address, physical address, e-mail, telephon…

800-025-0040 Designated Consultants (1) An Oregon State Registered Tax Preparation Business must designate an Oregon Licensed Tax Consultant as a "Designated Consultant" before engaging in the preparation of personal income tax returns for valuable consideration, or offering such…

800-025-0050 Management and Supervision of Oregon State Registered Tax Preparation Businesses (1) Each principal and branch office must be under the management and supervision of a Licensed Tax Consultant. (2) Supervision means: (a) The direct and immediate control of the License…

800-025-0060 Resident Tax Consultant (1) “Resident Consultant” as defined in OAR 800-010-0015(12). An Oregon Licensed Tax Consultant shall be designated as the "Resident Consultant" for each principal and branch office. (2) The requirement in OAR 800-025-0040(5) to be located in …

800-025-0070 Keeping of Tax Consultant Records (1) See, ORS 673.690. If an Oregon Licensed Tax Consultant is employed by another Oregon Licensed Tax Consultant, the records must be kept by the employing Licensed Tax Consultant. (2) If an Oregon Designated Tax Consultant ceases to…

800-030-0025 Civil Penalties (1) Civil Penalty Ranges. Pursuant to ORS 673.735, a civil penalty in the following range shall be assessed for each violation of the following statutes and rules: NOTE: The Board has determined that the gravity of the following types of violations wa…

800-030-0030 Inspections, Evaluations and Investigations (1) A business owner shall allow Board representatives to inspect or evaluate the business/branch office or conduct an investigation. Obstructing or hindering the normal progress of an investigation, inspection or evaluatio…

800-030-0035 Board Meeting — Rules of Procedure (1) Board procedure shall be governed by Sturgis Standard Code of Parliamentary Procedure and rules adopted by the Board. (2) There shall be an annual election of Chair and Vice-chair. [Publications: Publications referenced are avai…

800-030-0045 Board Meeting Minutes Minutes of all Board meetings shall be recorded and maintained in the Board Office. Copies may be purchased at cost. Statutory/Other Authority: ORS 192.650, 670.300, 670.310(1) & 670.730(10) Statutes/Other Implemented: ORS 670.300, 673.705-673.7…

800-030-0050 Obtaining Information and Purchasing Board-Provided Materials and Services Materials and services available to the public and licensees through the Tax Board may be obtained or purchased as follows: (1) In response to telephone requests, the Board office may provide …

801-001-0000 Notice of Proposed Rule Prior to permanent adoption, amendment or repeal of any rule, the Oregon Board of Accountancy shall give notice of the intended action: (1) By publishing Notice at least 21 days prior to the effective date of the rule in the bulletin compiled …

801-001-0005 Model Rules of Procedure Pursuant to ORS 183.341, the Oregon Board of Accountancy adopts the Attorney General’s Uniform and Model Rules of Procedure in effect on January 1, 2024. [ED. NOTE: The full text of the Attorney General’s Model Rules of Procedure is available…

801-001-0010 Screening and Selection Procedures for Personal Services Contracts The Oregon Board of Accountancy adopts by this reference the Personal Contract Rules as promulgated by the Department of Administrative Services for procedures to be followed when entering into person…

801-001-0030 Extension of time limits created in Administrative Rules (1) The Oregon Board of Accountancy may extend specified time requirements stated in OAR chapter 801 if the person seeking the extension shows good cause for failing to meet the time requirement stated by the a…

801-001-0035 Professional Standards The Board adopts professional standards, interpretations, rulings and rules by reference as necessary through administrative rule. When an adoption conflicts with Oregon Revised Statutes or Oregon Administrative Rules, the statute or rule appli…

801-001-0040 Procedure for Complaints Pursuant to ORS 673.185, the Board is authorized to investigate complaints alleging violations of ORS 673.010 through 673.455 and OAR chapter 801. The following procedures govern complaints received by the Board: (1) The Board may investigate…

801-001-0045 Confidentiality of Complaints Received (1) All complaints received by the Board office will be considered confidential. (2) Investigatory information developed or obtained by the Board is confidential and is not subject to disclosure by the Board unless a Notice is i…

801-001-0050 Confidentiality and Inadmissibility of Mediation Communications (1) The words and phrases used in this rule have the same meaning as given to them in ORS 36.110 and 36.234. (2) Nothing in this rule affects any confidentiality created by other law. Nothing in this rul…

801-001-0055 Requesting a Hearing; Stating Claims and Defenses (1) When requesting a hearing, or within fourteen (14) days following a request for hearing, the person responding to the notice must admit or deny, in writing, all factual matters stated in the notice. Any factual ma…

801-001-0060 Refunds In the event that the Board receives payment in an excess amount legally due and payable to the Board or money for which the Board has no legal interest, the Board will refund the excess money, or money the Board has no legal interest in, subject to the follo…

801-005-0010 Definitions As used in OAR Chapter 801, the following terms or abbreviations have the following meanings, unless otherwise defined therein: (1) Accounting Standards Codification (ASC) is published by the Financial Accounting Standards Board (FASB) and is adopted as i…

801-010-0010 Fees, Civil Penalties and Cost Recovery For the purpose of ORS 673.010 to 673.475 and 297.670 to 297.740, the Board of Accountancy shall charge the following fees: (1) Application fees. All application fees are non-refundable. (a) CPA Examination: all fees associated…

801-010-0040 CPA and PALicenses Remain Property of the Board Every license of Certified Public Accountant or Public Accountant, while it is in the possession of the holder, shall be preserved by the holder, but such license shall nevertheless remain the property of the Board. In …

801-010-0045 Uniform Certified Public Accountant Exam CPA exam rules. The Board Recognizes the rules of conduct for CPA examination candidates as published in the CPA Exam Candidate Guite. The Board may deny credit for any or all sections of the exam and may prohibit candidates f…

801-010-0050 Application for Uniform CPA Examination (1) Definitions. (a) Authorization to Test (ATT): Issued by NASBA on behalf of the Board of Accountancy to eligible exam candidates to authorize the candidate to test for specified sections of the CPA exam. The ATT may be issue…

801-010-0060 Credit for Uniform CPA Examination Sections (1) Exam section requirements. (a) Certified public accountant candidates are required to pass all four sections of the CPA exam. Candidates who are eligible to take the CPA exam as a certified public accountant candidate a…

801-010-0065 Qualifications for Licensure (1) Requirements. Applicants for the license of Certified Public Accountant must submit the following: (a) A completed application in a form prescribed by the Board; (b) Evidence of passing all sections of the CPA exam with a score of 75 …

801-010-0073 Certification of Applicant’s Experience (1) Requirement to provide verification of experience. (a) An applicant is responsible for providing to the Board, written documentation of their experience on an affidavit developed by the Board. The applicant’s supervisor lic…

801-010-0075 Public Accountants Applying for Certificate of Public Accountancy A public accountant licensed in Oregon who is applying for a certified public accountant license must: (1) Hold an active public accountant license issued under ORS 673.100 that is not revoked, suspend…

801-010-0079 Experience Obtained in Foreign Countries Experience obtained by an applicant outside the United States that is claimed to be equivalent to public accountancy experience obtained in the United States may be acceptable under ORS 673.040 provided that the experience mee…

801-010-0080 Applications by Reciprocity (1) Individuals who hold a valid CPA license in another state and wish to obtain a license in Oregon must: (a) Complete an application provided by the Board; (b) Pay fees specified in OAR 801-010-0010; (c) Provide evidence of one of the fo…