Current through Register Vol. 63, No. 9, September 1, 2024
For the purpose of ORS
673.010 to
673.455 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 with the CPA examination process are listed on
the NASBA website.
(b) CPA or PA
License application fee - $225.
(c)
Municipal Auditor Roster Application - $150.
(d) Lapsed license reinstatement application
fee for active and inactive status - $225.
(e) Lapsed retired status license
reinstatement to retired status - $100.
(f) Reciprocity / Temporary Military
application fee -- $225
(2)
Initial license and registration
fees:
(a) Initial / Reciprocity CPA or
PA License - $255.
(b) Municipal
Auditor - $150.
(c) Firm
Registration - $265.
(3)
Biennial renewal application fees:
(a) Active CPA or PA License -
$255.
(b) Inactive CPA or PA -
$50.
(c) Municipal Auditor -
$100.
(d) Firm Registration -
$265.
(e) Retired License -
$50.
(4)
Late
renewal fees:
(a) Active CPA or PA
License - $255.
(b) Inactive CPA
and PA - $50.
(c) Municipal Auditor
Late Fee - $100.
(d) Firm
Registration - $265.
(e) Retired
License - $50.
(5)
Miscellaneous fees:
(a) Copies of
existing mailing lists may be provided for a fee equal to the amount necessary
to prepare each list, including the cost of materials, if any, and the cost of
staff time.
(b) Municipal Auditor
lists shall be provided at no charge to municipal entities that are subject to
audit law.
(c) Copies of records
made on a standard office copy machine may be charged.(d) Staff time required
to research, locate, produce, summarize or otherwise provide records may be
charged.
(6)
Civil
Penalties assessed for Specific Violations:
(a) Failure to provide change of address in
30 day - $100.
(b) Failure to renew
firm registration by January 31 - $500.
(c) Failure to respond to Notice of CPE audit
and all follow-up in 21 days - $250.
(7)
Cost Recovery. The Board may
recover costs associated with a contested case hearing in which the Board has
prevailed. The following costs may be included in cost recovery:
(a) Attorney General Fees.
(b) Administrative Hearing Costs.
(c) Cost of Investigation.
(d) Expert Witness Fees.
(8)
Form of Payment:
(a) Checks or money orders shall be made
payable to "Oregon Board of Accountancy".
(b) Credit card payments may be submitted
online only. Any credit card that is rejected by the bank and requested to be
confiscated will be retained and returned to the bank. All payments by credit
card that are rejected must be paid in full by another credit card, check or
money order within ten days from notification of rejection. All payments
received after Board deadlines, including, but not limited to payments for
renewals, applications and civil penalties, will be considered late and a late
penalty will be assessed.
Statutory/Other Authority: ORS
670.310,
673.040,
673.060,
673.100,
673.150,
673.160,
297.720 &
673.153
Statutes/Other Implemented: 297.720, ORS 673 &
192.440
