Bill Text: OR HB3181 | 2011 | Regular Session | Enrolled
Bill Title: Relating to the Oregon Board of Accountancy.
Sponsorship: Partisan Bill (Democrat 1)
Status: (Passed) 2011-05-16 - Chapter 56, (2011 Laws): Effective date January 1, 2012. [HB3181 Detail]
Download: Oregon-2011-HB3181-Enrolled.html
76th OREGON LEGISLATIVE ASSEMBLY--2011 Regular Session
Enrolled
House Bill 3181
Sponsored by Representative SCHAUFLER
CHAPTER ................
AN ACT
Relating to the Oregon Board of Accountancy; amending ORS 673.150
and 673.220.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 673.150 is amended to read:
673.150. (1) The Oregon Board of Accountancy shall issue
biennially a permit to engage in the practice of public
accountancy in this state to an applicant who is:
(a) A holder of the certificate of certified public accountant
issued under ORS 673.040 to 673.075; or
(b) A public accountant licensed under ORS 673.100.
(2) The board by rule shall cause all permits issued under this
section to be renewed biennially.
(3) Applications for permits or for renewals of permits may be
submitted to the board on a form prescribed by the board within
such time periods as the board prescribes by rule. Applications
for permits or for renewals of permits must be accompanied by a
fee in the amount of $160.
(4) Applications for renewals of permits must be accompanied by
evidence satisfactory to the board that the applicant has
complied with continuing education requirements under ORS 673.165
unless those requirements have been waived by the board.
(5) { + (a) + } A permit that is not renewed by the close of
the permit period may be restored upon payment to the board of a
delinquent renewal fee in an amount determined by the board by
rule. A permit that is not renewed within 60 days after the close
of the permit period for which it was issued or renewed lapses.
{ + (b) + } The board may restore a lapsed permit upon
payment of all past unpaid renewal fees and the delinquent
renewal fee.
{ - However, - }
{ + (c) A permit expires if it is not renewed for six years
after the close of the permit period. If a permit expires, the
licensee's certificate of certified public accountant issued
under ORS 673.040 to 673.075 and license as a public accountant
issued under ORS 673.100 also expire.
(d) + }The board may restore { - a - } { + an expired + }
permit { - issued or renewed for a permit period that ended
more than five years prior to the date of the application for
restoration only upon demonstration satisfactory to the board
that the applicant is qualified to engage in the practice of
public accountancy - } { + if the board determines that it has
just cause to restore the permit + }.
Enrolled House Bill 3181 (HB 3181-A) Page 1
(6) Notwithstanding subsection (3) of this section, the board
may by rule prescribe a reduced fee for renewal of permits of
those certified public accountants and public accountants who
have reached the age of 65 years.
SECTION 2. ORS 673.220 is amended to read:
673.220. (1) The Oregon Board of Accountancy may grant inactive
status to a licensee { - who does not represent to clients or
the public that the licensee is a certified public accountant or
a public accountant and who does not engage in the practice of
public accountancy, if the license is not suspended or
revoked. - } { + :
(a) Whose license is not suspended or revoked;
(b) Who is not:
(A) Practicing public accountancy in a business organization
required to be registered with the board under ORS 673.160; or
(B) A sole practitioner; and
(c) Who does not perform or offer to perform for a client
services involving the use of accounting or auditing skills,
including but not limited to issuance of reports on financial
statements, management advisory, financial advisory or consulting
services, preparation of tax returns or the furnishing of advice
on tax matters. + }
(2) A licensee granted inactive status by the board:
(a) Must pay a fee:
(A) In the amount of $50 for becoming or remaining inactive;
and
(B) In an amount determined by the board by rule for becoming
active.
(b) { - May not represent to clients or the public that the
licensee is a certified public accountant or a public accountant
or otherwise engage in the practice of public accountancy until
restored to active status - } { + Shall place the word
'inactive' next to the licensee's name and title on any business
card, letterhead or other professional document, other than a
license issued by the board + }.
(3) The board by rule shall adopt procedures and requirements
for granting and renewing inactive status and for restoring to
active status any licensee on inactive status.
(4) The board may restore a lapsed permit to inactive status
upon payment of all past unpaid renewal fees and the delinquent
renewal fee as provided in ORS 673.150 (5).
(5) The board shall maintain a current roster of all licensees
granted inactive status.
{ + (6) The provisions of ORS 673.010 to 673.457 apply to
licensees granted inactive status. + }
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Enrolled House Bill 3181 (HB 3181-A) Page 2
Passed by House April 6, 2011
.............................................................
Ramona Kenady Line, Chief Clerk of House
.............................................................
Bruce Hanna, Speaker of House
.............................................................
Arnie Roblan, Speaker of House
Passed by Senate May 2, 2011
.............................................................
Peter Courtney, President of Senate
Enrolled House Bill 3181 (HB 3181-A) Page 3
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 3181 (HB 3181-A) Page 4
