Oregon Administrative Rules Chapter 801 - OREGON BOARD OF ACCOUNTANCY
Here’s a clarified overview of OAR Chapter 801 — the Oregon Board of Accountancy, current as of May 26, 2025:
📘 Chapter 801 — Divisions at a Glance
According to official summaries, Chapter 801 is composed of seven main divisions:
Procedural Rules (Rulemaking, hearings, complaints)
Definitions (Key terminology: CPA, PA, attest, etc.)
Fees, Applications, Requirements, Procedures (Licensing standards, firm registration)
Municipal Audits (Standards for local government audits)
Code of Professional Conduct (Ethics, independence, advertising, reporting)
Continuing Professional Education (CPE) (Course and reporting requirements)
Peer Review (Standards and oversight for audit reviews) {CITATION_START}cite{CITATION_DELIMITER}turn0search0{CITATION_DELIMITER}turn0search1{CITATION_STOP}
🧾 Division 1 – Procedural Rules (OAR 801-001-0000 to -0060)
Details rulemaking notices, hearings, complaint processes, confidentiality of mediation, and refund procedures {CITATION_START}cite{CITATION_DELIMITER}turn0search5{CITATION_STOP}.
📖 Division 5 – Definitions (OAR 801-005-0010 to -0050)
Defines critical terms used in licensing and professional responsibilities (e.g., “attest”, “CPA”, “continuing education”) {CITATION_START}cite{CITATION_DELIMITER}turn0search1{CITATION_STOP}.
💼 Division 10 – Licensing & Firm Requirements (801‑010‑0010 to -0345)
Licensure:
CPA candidates must pass the Uniform CPA exam, an ethics exam (≥ 90%), complete 150 semester hours of education, and 12 months/2,000 hr supervised experience across seven competency domains—all within 8 years before application {CITATION_START}cite{CITATION_DELIMITER}turn0search4{CITATION_STOP}.
OAR 801‑010‑0075 outlines how current Public Accountants may convert to CPA status under similar criteria {CITATION_START}cite{CITATION_DELIMITER}turn0search9{CITATION_STOP}.
Firm Registration (OAR 801‑010‑0345):
Any business using CPA/PA titles, offering attest or compilation services, or holding itself out as multiple licensees must register with the Board {CITATION_START}cite{CITATION_DELIMITER}turn0search12{CITATION_STOP}.
Includes rules for registration/renewal deadlines (odd‑numbered Dec 31), notifications of changes, non‑licensee ownership constraints, branch office oversight, and website disclosure requirements {CITATION_START}cite{CITATION_DELIMITER}turn0search12{CITATION_STOP}.
🏛️ Division 20 – Municipal Audits
Sets standards and reporting obligations for auditing public entities (cities, counties, school districts) — see OAR 801‑020‑0620 to -0720 {CITATION_START}cite{CITATION_DELIMITER}turn0search0{CITATION_DELIMITER}turn0search1{CITATION_STOP}.
⚖️ Division 30 – Code of Professional Conduct
Ethics & Independence: Licensees must maintain integrity, objectivity, confidentiality; must comply with AICPA independence rules {CITATION_START}cite{CITATION_DELIMITER}turn0search8{CITATION_STOP}.
Professional Misconduct & Reporting: Lapses, misleading advertising, failure to report lawsuits/regulatory actions within defined timeframes; changes to addresses/employers—30 day notices; child support or tax delinquencies can trigger license suspension {CITATION_START}cite{CITATION_DELIMITER}turn0search7{CITATION_STOP}.
🎓 Division 40 – Continuing Professional Education (801‑040‑0010 to -0160)
Licensees must complete 80 hours of CPE every two years—reflecting technical and non-technical topics, including a minimum of 4 hours of ethics courses each renewal cycle {CITATION_START}cite{CITATION_DELIMITER}turn0search10{CITATION_STOP}.
Licensees practicing primarily outside Oregon may fulfill out-of-state CPE requirements; documentation is subject to Board audit {CITATION_START}cite{CITATION_DELIMITER}turn0search10{CITATION_STOP}.
🔍 Division 50 – Peer Review
Outlines mandatory peer review requirements for firms conducting attest/compilation services, including enrollment, report submission, and compliance oversight {CITATION_START}cite{CITATION_DELIMITER}turn0search0{CITATION_DELIMITER}turn0search1{CITATION_STOP}.
✅ Summary Table
| Division | Topic | Highlights |
|---|---|---|
| 1 | Procedural Rules | Hearings, complaints, confidentiality |
| 5 | Definitions | Key terms like CPA, attest |
| 10 | Licensing & Firm Registration | CPA/PA requirements, firm registration rules |
| 20 | Municipal Audits | Standards for local government audits |
| 30 | Professional Conduct | Ethics, misconduct, reporting obligations |
| 40 | Continuing Education (CPE) | 80 hours biennial, 4 ethics credits |
| 50 | Peer Review | Oversight requirement for audit firms |
📌 Need More Details?
Let me know if you’d like:
The exact rule text for any section (e.g., firm website disclosures, CPE audit procedures)
Compliance deadlines or penalty specifics
Guidance on how the Board enforces municipal audit standards
RELATED Blog
0 comments