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The Oregon Administrative Rules contain OARs filed through October 15, 2014

 

Board of Accountancy

DIVISION 1

PROCEDURAL RULES

801-001-0000   Notice of Proposed Rule

801-001-0005   Model Rules of Procedure

801-001-0010   Screening and Selection Procedures for Personal Services Contracts

801-001-0015   Board Agenda Items

801-001-0020   Hearing Panel Rules

801-001-0025   Authorization for Agency Representative

801-001-0030   Extension of time limits created in Administrative Rules

801-001-0035   Professional Standards

801-001-0040   Procedure for Complaints

801-001-0045   Confidentiality of Complaints Received

801-001-0050   Confidentiality and Inadmissibility of Mediation Communications

801-001-0055   Requesting a Hearing; Stating Claims and Defenses

 

DIVISION 5

DEFINITIONS AND SAFE HARBOR LANGUAGE

801-005-0010 Definitions and Safe Harbor Language

801-005-0200 Report

801-005-0300 Language Not Constituting a Report

801-005-0400 Financial Statement Preparation

DIVISION 10

FEES, APPLICATIONS, REQUIREMENTS,
PROCEDURES, AND P.C.s

801-010-0010 Fees

801-010-0040 CPA Certificate and PA License Remain Property of the Board

801-010-0045 Uniform Certified Public Accountant Exam

801-010-0050 Application for Uniform CPA Examination

801-010-0060 Credit for Uniform CPA Examination Sections

801-010-0065 Qualifications for Certification

801-010-0073 Certification of Applicant's Experience

801-010-0075 Public Accountants Applying for Certificate of Public Accountancy

801-010-0078 Experience as a Self-Employed Public Accountant

801-010-0079 Experience Obtained in Foreign Countries

801-010-0080 Holders of Certificates in Other States, U.S. Territories or Foreign Countries

801-010-0085 Holders of Foreign Certificates, Credentials or Degrees

801-010-0100 Public Accountant Licenses

801-010-0110 Renewal of Permits

801-010-0115 Resignation of Licensee

801-010-0120 Inactive Status

801-010-0125 Renewal of Inactive Status

801-010-0130 Restoration to Active Status

801-010-0170 Publication of Disciplinary Action

801-010-0190 Procedure for Complaints

801-010-0340 Non-CPA and Non-PA Ownership of Business Organizations

801-010-0345 Registration of Business Organizations

DIVISION 20

MUNICIPAL AUDITS

801-020-0620 Bidding and Contracting for Municipal Audits

801-020-0690 Qualifications for Admission to Municipal Roster

801-020-0700 Qualifications for Continuance on Roster

801-020-0710 Biennial Fee for Inclusion on Roster

801-020-0720 Removal From and Reinstatement to the Municipal Roster

DIVISION 30

CODE OF PROFESSIONAL CONDUCT

Code of Conduct

801-030-0005 Independence, Integrity, and Objectivity

801-030-0010 Competence and Technical Standards

801-030-0015 Responsibilities to Clients

801-030-0020 Other Responsibilities and Practices

DIVISION 40

CONTINUING PROFESSIONAL EDUCATION

801-040-0010 Basic Requirements

801-040-0020 Controls and Reporting

801-040-0030 Programs that Qualify for CPE Credit

801-040-0040 Acceptable Subject Matter

801-040-0050 Credit Allowed and Evidence of Completion

801-040-0070 Verification

801-040-0080 Reciprocity

801-040-0090 Reinstatement Requirements: Lapsed, Suspended or Inactive to Active Status

801-040-0095 Reinstatement Requirements: Inactive to Active Status

801-040-0100 New Permits

801-040-0150 Waivers

801-040-0160 Failure to Comply

DIVISION 50

PEER REVIEW

801-050-0005 Purpose

801-050-0010 Definitions

801-050-0020 Peer Review Enrollment and Participation in Peer Review Program

801-050-0030 Peer Review Oversight Program

801-050-0035 Peer Review Oversight Committee Responsibilities

801-050-0040 Reporting Requirements

801-050-0060 Confidentiality

801-050-0065 Document Retention

801-050-0070 Application for Administration of Peer Review Program

801-050-0080 Minimum Standards for Peer Review Programs


Notes
1.) The OAR Compilation is updated on the first of each month to include all rule actions filed with the Secretary of State’s Office by the 15th of the previous month, or by the previous workday if the 15th is on a weekend or holiday.

2.) The official copy of an Oregon Administrative Rule is contained in the Administrative Order filed at the Archives Division, 800 Summer St. NE, Salem, Oregon 97310. Any discrepancies with the published version are satisfied in favor of the Administrative Order. The Oregon Administrative Rules and the Oregon Bulletin are copyrighted by the Oregon Secretary of State. Terms and Conditions of Use

Oregon Secretary of State • 136 State Capitol • Salem, OR 97310-0722

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