Oregon Administrative Rules
Chapter 801 - OREGON BOARD OF ACCOUNTANCY
Division 20 - MUNICIPAL AUDITS
Section 801-020-0720 - Removal, Suspension and Reinstatement to the Municipal Roster
Universal Citation: OR Admin Rules 801-020-0720
Current through Register Vol. 63, No. 9, September 1, 2024
(1) Removal. Licensees may be removed from the municipal roster for the following reasons:
(a) Failure to pay the
biennial fee required by OAR
801-020-0700;
(b) Failure to complete the required CPE
described in OAR 801-020-0700; or
(c) Failure to maintain an active CPA/PA
permit in good standing as required by OAR
801-020-0690.
(d) Licensees whose CPA/PA permits lapse as
described in OAR 801-010-0130, or who fail to
renew the authorization to conduct municipal audits as described in OAR
801-020-0720 shall be removed
from the municipal roster.
(2) Suspension. Licensees may be suspended from the municipal roster for:
(a)
Failure to comply with the provisions of the Oregon Municipal Audit Law, ORS
297.405 through
297.555; or
(b) Any of the reasons stated as grounds for
denial in OAR 801-020-0690(3).
(3) Reinstatement. Licensees who wish to be reinstated to the municipal roster are required to hold an active CPA/PA permit in good standing.
(a)
Two years or less. A
licensee seeking to be reinstated to the municipal roster within the two year
period following the date such licensee was removed from the roster is required
to:
(A) Pay the appropriate fee stated in OAR
801-010-0010; and
(B) Complete and report 24 hours of CPE as
described in OAR 801-020-0700., plus a 16-hour
CPE penalty.
(b)
More than two years. A licensee seeking to be reinstated to the
municipal roster more than two years after the date such licensee was removed
from the roster is required to:
(A) Pay the
appropriate fee stated in OAR
801-010-0010; and
(B) Meet the requirements for initial
admission to the municipal roster described in OAR
801-020-0690.
(c)
Suspension.
Approval of reinstatement applications submitted by licenses who are suspended
from the municipal roster, or whose CPA or PA permit has been suspended by the
Board of Accountancy, is subject to the discretion of the Board. Licensees
under this section are required to:
(A) Meet
all conditions and terms of the suspension order;
(B) Pay the appropriate fee stated in OAR
801-010-0010;
(C) Meet the requirements for initial
admission to the municipal roster described in OAR
801-020-0690; and
(D) Complete and report a 16-hour CPE
penalty.
(d)
CPE
requirements for reinstatement. All CPE hours required for reinstatement
to the municipal roster, including CPE penalty hours, must be in subjects
directly related to the governmental environment and governmental auditing and
must be completed within two years preceding the date of the reinstatement
application.
Statutory/Other Authority: ORS 297.670, 297.680 & 297.740
Statutes/Other Implemented: ORS.297.680 & 297.710
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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