Oregon Administrative Rules
Chapter 801 - OREGON BOARD OF ACCOUNTANCY
Division 10 - FEES, APPLICATIONS, REQUIREMENTS, PROCEDURES, AND P.C.'S
Section 801-010-0140 - Restoration of an Expired Permit
Universal Citation: OR Admin Rules 801-010-0140
Current through Register Vol. 63, No. 9, September 1, 2024
(1) A permit that is not renewed for six years after the close of the permit period expires pursuant to ORS 673.150(5)(c). The Board may restore an expired permit upon determination of just cause pursuant to ORS 673.150(5)(d). The determination of just cause is in the discretion of the Board.
(2) The Board may determine that an expired permit can be restored for just cause when a person with an expired permit submits the following:
(a) A completed
application to request to restore an expired permit on a form provided for by
the Board;
(b) A fee in the amount
of $990;
(c) Complete and report 80
CPE hours which must be completed within the 12 month period immediately
preceding the date the application for a restored permit is received at the
Board office and is subject to the following:
(i) Credit for programs in non-technical
subjects is limited to 16 CPE hours;
(ii) Complete and report four CPE hours in
ethics; and
(iii) Submit proof of
completion certificates for each CPE course submitted; and
(iv) CPE hours used for restoration of an
expired permit cannot be claimed on a renewal application.
(d) Proof of passing a Board approved ethics
exam with a score of 90 percent or higher; and
(e) Proof of completion of one year of
supervised public accountancy experience within 3 years immediately preceding
the date the application for a restored permit is received at the Board office.
The one year of experience must comply with the experience requirements as
provided for in OAR 801-010-0065(2)
- (4).
Statutory/Other Authority: ORS 673.150
Statutes/Other Implemented: ORS 673.150
Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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