Bill Text: OR HB2067 | 2011 | Regular Session | Enrolled
Bill Title: Relating to the Oregon Board of Accountancy; and declaring an emergency.
Spectrum: Unknown
Status: (Passed) 2011-05-16 - Chapter 40, (2011 Laws): Effective date May 16, 2011. [HB2067 Detail]
Download: Oregon-2011-HB2067-Enrolled.html
76th OREGON LEGISLATIVE ASSEMBLY--2011 Regular Session
Enrolled
House Bill 2067
Ordered printed by the Speaker pursuant to House Rule 12.00A (5).
Presession filed (at the request of Governor John A. Kitzhaber
for Oregon Board of Accountancy)
CHAPTER ................
AN ACT
Relating to the Oregon Board of Accountancy; creating new
provisions; amending ORS 673.170 and 673.400; and declaring an
emergency.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 673.170 is amended to read:
673.170. (1) The Oregon Board of Accountancy may take any of
the following disciplinary actions:
(a) Revoke, suspend or refuse to issue any certificate issued
under ORS 673.040 to 673.075.
(b) Revoke, suspend or refuse to issue any public accountant's
license issued under ORS 673.100.
(c) Revoke, suspend, refuse to renew or refuse to issue any
permit described in ORS 673.150.
(d) Censure a person authorized to practice public accountancy
in this state under ORS 673.153.
(e) Censure the holder of any permit described in ORS 673.150
or authorization described in ORS 673.153.
(f) Revoke, suspend, refuse to renew or refuse to issue any
registration issued under ORS 673.160.
(g) Censure the holder of any registration issued under ORS
673.160.
(h) Censure a business organization providing accounting
services in this state that is exempt from registering under ORS
673.160 (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 to 673.075;
(B) A public accountant's license under ORS 673.100;
(C) A registration under ORS 58.345 or 673.160;
(D) A permit under ORS 673.150;
(E) Authorization to practice public accountancy in this state
under ORS 673.153; or
(F) Admission to the roster of authorized accountants referred
to in ORS 297.670.
(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, certificate, permit
Enrolled House Bill 2067 (HB 2067-INTRO) Page 1
or registration or a person authorized to practice public
accountancy in this state under ORS 673.153 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 to
673.457.
(e) Violation of any of the provisions of ORS 297.405 to
297.555.
(f) Violation of any provision of the Code of Professional
Conduct or accounting standards adopted by the board under ORS
673.445 or rules adopted by the board under ORS 670.310.
(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.
(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 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 { - (3) - } { + (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 { - (8) - } { + (9) + } of this section.
{ + (3)(a) The board may investigate any alleged violation
that may subject a person to discipline under this section.
Enrolled House Bill 2067 (HB 2067-INTRO) Page 2
(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. + }
{ - (3) - } { + (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 to 673.075, the holder of any public accountant's
license, the holder of any registration described in ORS 673.160,
the holder of any permit described in ORS 673.150 or the holder
of any authorization described in ORS 673.153, under which the
holder agrees to comply with conditions prescribed by the board.
{ - (4) - } { + (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.
{ - (5) - } { + (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 that
provides compilation services or a business organization
registered under ORS 673.160 to undergo a peer review conducted
as the board may specify; or
(b) Require a holder of a permit under ORS 673.150 to complete
any continuing professional education programs the board may
specify.
{ - (6)(a) - } { + (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.
{ - (7) - } { + (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.
{ - (8) - } { + (9) + } 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 to
673.457 or any rule or order adopted under ORS 673.010 to
673.457, the board may issue an order, subject to ORS 673.173,
Enrolled House Bill 2067 (HB 2067-INTRO) Page 3
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.
{ - (9) - } { + (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.
{ - (10) - } { + (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 Account established in the General Fund pursuant to
ORS 670.335.
SECTION 2. ORS 673.400 is amended to read:
673.400. (1) Any person who violates any provision of ORS
673.010 to 673.457, any rule adopted thereunder or any order of
the Oregon Board of Accountancy shall forfeit and pay a civil
penalty into the General Fund to be credited to the Oregon Board
of Accountancy for its use in carrying out the provisions of this
section. The civil penalty shall be in an amount determined by
the board of not more than $5,000 for each offense.
(2) The board may impose a civil penalty as part of a cease and
desist order issued under ORS 673.170 { - (8) - } { +
(9) + }. The civil penalty may not exceed $5,000 per violation.
(3) The civil penalty may be recovered by the Attorney General
in an action brought in the name of the State of Oregon in any
court of appropriate jurisdiction or may be imposed as provided
in ORS 183.745.
(4) The provisions of this section are in addition to and not
in lieu of any other penalty provided by law.
SECTION 3. { + The amendments to ORS 673.170 by section 1 of
this 2011 Act apply to investigations commenced on or after the
effective date of this 2011 Act. + }
SECTION 4. { + This 2011 Act being necessary for the immediate
preservation of the public peace, health and safety, an emergency
is declared to exist, and this 2011 Act takes effect on its
passage. + }
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Passed by House February 16, 2011
.............................................................
Ramona Kenady Line, Chief Clerk of House
.............................................................
Bruce Hanna, Speaker of House
.............................................................
Arnie Roblan, Speaker of House
Passed by Senate May 5, 2011
.............................................................
Peter Courtney, President of Senate
Enrolled House Bill 2067 (HB 2067-INTRO) Page 4
Received by Governor:
......M.,............., 2011
Approved:
......M.,............., 2011
.............................................................
John Kitzhaber, Governor
Filed in Office of Secretary of State:
......M.,............., 2011
.............................................................
Kate Brown, Secretary of State
Enrolled House Bill 2067 (HB 2067-INTRO) Page 5
