2015 Oregon Revised Statutes
Volume : 15 - Occupations
Chapter 673 - Accountants; Other Tax Professionals
Section 673.410 - Oregon Board of Accountancy; confirmation; qualifications; enforcement authority; rules.

(1) There is created an Oregon Board of Accountancy consisting of seven members.

(2) Members of the board shall be appointed by the Governor for terms of three years, subject to confirmation by the Senate pursuant to Article III, section 4, of the Oregon Constitution.

(3) The board members must be appointed as follows:

(a) Four must have a current permit as a certified public accountant under the laws of this state and be actively engaged in public accountancy practice.

(b) One must have a current permit as a certified public accountant under the laws of this state and be employed in private industry, education or government or be actively engaged in public accountancy practice.

(c) One must be a member of the general public.

(d) One must have a current license as a public accountant under the laws of this state and be actively engaged in public accountancy practice.

(4) A person is not eligible for reappointment after the person’s third consecutive term until a period that is at least as long as the person’s appointed term has elapsed.

(5) The authority of the board to enforce the provisions of ORS 673.010 to 673.465 includes the authority to:

(a) Regulate the practice of public accountancy by persons or business organizations holding certificates, licenses, permits or registrations issued under ORS 673.010 to 673.465.

(b) Adopt rules to implement the provisions of ORS 673.010 to 673.465.

(c) Adopt rules of professional conduct for the purpose of controlling the quality and probity of services offered by persons or business organizations holding certificates, licenses, permits or registrations issued under ORS 673.010 to 673.465. Rules of professional conduct adopted under this paragraph may concern:

(A) The independence, integrity and objectivity required to practice public accountancy;

(B) The competency and technical expertise required to practice public accountancy;

(C) Responsibilities to the public; and

(D) Responsibilities to clients.

(d) Adopt rules governing professional standards applicable to persons or business organizations holding certificates, licenses, permits or registrations issued under ORS 673.010 to 673.465.

(e) Appoint and fix the compensation of officers to serve at the pleasure of the board.

(f) Appoint advisory committees as the board deems necessary.

(g) Delegate administrative and enforcement duties as the board deems appropriate.

(h) Collect fees required under the provisions of ORS 673.010 to 673.465 for deposit in the Oregon Board of Accountancy Fund established under ORS 673.425.

(i) Impose discipline authorized by ORS 673.010 to 673.465 and issue cease and desist orders under ORS 673.170.

(j) Impose civil penalties as authorized by ORS 673.400 and deposit moneys collected from the imposition of civil penalties into the Oregon Board of Accountancy Fund established under ORS 673.425.

(k) Issue subpoenas to compel the attendance of witnesses or the production of records, documents, books, papers, memoranda or other information necessary to conduct an investigation under ORS 673.170.

(L) Conduct hearings, administer oaths or affirmations to witnesses and take testimony necessary to conduct an investigation under ORS 673.170.

(m) Conduct criminal records checks as authorized by ORS 673.465.

(6) The board shall exercise its authority under subsection (5) of this section, or as otherwise provided for by ORS 673.010 to 673.465, in a manner that is consistent with protecting the public interest, as described in ORS 673.015.

[Amended by 1963 c.580 §35; 1971 c.753 §30; 1981 c.89 §12; 1985 c.460 §1; 1987 c.414 §66; 1991 c.372 §2; 1997 c.3 §1; 1999 c.322 §26; 2015 c.451 §2]