§ 673.220 — Inactive status; conditions; rules; roster; fees

Oregon § 673.220

• Jurisdiction: Oregon
• Vol.: 17
• Title 52: Occupations and Professions
• Ch. 673: Accountants; Other Tax Professionals

Text

(1) Upon application, the Oregon Board of Accountancy may grant inactive status to an Oregon licensee. A person granted inactive status may not practice public accountancy unless permitted by board rule.
(2) The board may not grant inactive status to an Oregon licensee:
(a) Whose license is suspended or revoked; or
(b) Who is a sole practitioner, unless permitted by the board.
(3) The board by rule must adopt procedures and requirements for granting and renewing inactive status for an Oregon licensee and for restoring an inactive Oregon licensee to active Oregon licensee status.
(4) An Oregon licensee granted inactive status by the board:
(a) Shall pay a fee in an amount determined by the board by rule for becoming or remaining inactive or for restoring active status; and
(b) May not assume or use the title or designation “certified public accountant” or “public accountant,” or the abbreviation “C.P.A.” or “P.A.,” or any other title, designation, words, letters, abbreviation, sign, card or device tending to indicate that the person is a certified public accountant or public accountant or use the “C.P.A.” or “P.A.” designation unless the word “inactive” is placed next to the “C.P.A.” or “P.A.” designation.
(5) The board may restore a lapsed license to inactive status as provided in ORS 673.150.
(6) The board shall maintain a current roster of all Oregon licensees granted inactive status.
(7) The provisions of ORS 673.010 to 673.465 and the rules adopted under the provisions of ORS 673.010 to 673.465 apply to Oregon licensees granted inactive status.

Legislative History

1985 c.461 §2; 1987 c.455 §4; 1993 c.193 §4; 1999 c.322 §17; 2005 c.39 §6; 2009 c.531 §13; 2011 c.56 §2; 2015 c.451 §15; 2025 c.132 §18