Or. Admin. Code § 801-010-0010

Current through Register Vol. 63, No. 10, October 1, 2024

Section 801-010-0010 - Fees, Civil Penalties and Cost Recovery

For the purpose of ORS 673.010 to 673.455 and 297.670 to 297.740, the Board of Accountancy shall charge the following fees:

(1)Application fees. All application fees are non-refundable.

(a) CPA Examination: all fees associated with the CPA examination process are listed on the NASBA website.

(b) CPA or PA License application fee - $225.

(c) Municipal Auditor Roster Application - $150.

(d) Lapsed license reinstatement application fee for active and inactive status - $225.

(e) Lapsed retired status license reinstatement to retired status - $100.

(f) Reciprocity / Temporary Military application fee -- $225

(2)Initial license and registration fees:

(a) Initial / Reciprocity CPA or PA License - $255.

(b) Municipal Auditor - $150.

(c) Firm Registration - $265.

(3)Biennial renewal application fees:

(a) Active CPA or PA License - $255.

(b) Inactive CPA or PA - $50.

(c) Municipal Auditor - $100.

(d) Firm Registration - $265.

(e) Retired License - $50.

(4)Late renewal fees:

(a) Active CPA or PA License - $255.

(b) Inactive CPA and PA - $50.

(c) Municipal Auditor Late Fee - $100.

(d) Firm Registration - $265.

(e) Retired License - $50.

(5)Miscellaneous fees:

(a) Copies of existing mailing lists may be provided for a fee equal to the amount necessary to prepare each list, including the cost of materials, if any, and the cost of staff time.

(b) Municipal Auditor lists shall be provided at no charge to municipal entities that are subject to audit law.

(c) Copies of records made on a standard office copy machine may be charged.(d) Staff time required to research, locate, produce, summarize or otherwise provide records may be charged.

(6)Civil Penalties assessed for Specific Violations:

(a) Failure to provide change of address in 30 day - $100.

(b) Failure to renew firm registration by January 31 - $500.

(c) Failure to respond to Notice of CPE audit and all follow-up in 21 days - $250.

(7)Cost Recovery. The Board may recover costs associated with a contested case hearing in which the Board has prevailed. The following costs may be included in cost recovery:

(a) Attorney General Fees.

(b) Administrative Hearing Costs.

(c) Cost of Investigation.

(d) Expert Witness Fees.

(8) Form of Payment:

(a) Checks or money orders shall be made payable to "Oregon Board of Accountancy".

(b) Credit card payments may be submitted online only. Any credit card that is rejected by the bank and requested to be confiscated will be retained and returned to the bank. All payments by credit card that are rejected must be paid in full by another credit card, check or money order within ten days from notification of rejection. All payments received after Board deadlines, including, but not limited to payments for renewals, applications and civil penalties, will be considered late and a late penalty will be assessed.

Or. Admin. Code § 801-010-0010

1AB 10, f. 2-7-63; 1AB 14, f. 8-15-68; 1AB 20, f. 10-22-71, ef. 11-15-71; 1AB 34, f. 1-29-74, ef. 2-25-74; 1AB 41, f. & ef. 12-2-76; 1AB 44, f. & ef. 3-31-77; 1AB 48, f. & ef. 7-21-77; 1AB 6-1978, f. & ef. 6-22-78; 1AB 7-1981, f. & ef. 7-27-81; 1AB 2-1983, f. & ef. 9-20-83; AB 3-1988, f. & cert. ef. 6-9-88; AB 2-1989, f. & cert. ef. 1-25-89; AB 4-1991, f. & cert. ef. 7-1-91; AB 4-1994, f. & cert. ef. 9-27-94; AB 1-1995, f. & cert. ef. 1-25-95; AB 5-1995, f. & cert. ef. 8-22-95; AB 1-1996, f. & cert. ef. 1-29-96; AB 1-1997, f. & cert. ef. 1-28-97; BOA 5-1998, f. & cert. ef. 7-9-98; BOA 6-1998, f. & cert. ef. 7-29-98; BOA 7-1998(Temp), f. & cert. 7-29-98 thru 1-25-99; BOA 8-1998, f. & cert. ef. 10-22-98; BOA 4-1999, f. & cert. ef. 7-23-99; BOA 6-1999, f. 12-21-99, cert. ef. 1-1-00; BOA 4-2001, f. 12-28-01, cert. ef. 1-1-02; BOA 3-2002, f. 12-27-02, cert. ef. 1-1-03; BOA 4-2003, f. 12-23-03 cert. ef. 1-1-04; BOA 4-2004, f. 12-30-04, cert. ef. 1-1-05; BOA 2-2006, f. 12-22-06, cert. ef. 1-1-07; BOA 2-2008, f. 12-30-08, cert. ef. 1-1-09; BOA 3-2009, f. 12-15-09, cert. ef. 1-1-10; BOA 3-2010, f. 12-15-10, cert. ef. 1-1-11; BOA 3-2011, f. 12-28-11, cert. ef. 1-1-12; BOA 2-2014 f. 12-15-14, cert. ef. 1/8/2015; BOA 1-2015, f. 9-30-15, cert. ef. 10/1/2015; BOA 1-2019, amend filed 12/19/2019, effective 1/1/2020; BOA 1-2023, temporary amend filed 02/13/2023, effective 2/13/2023through 8/11/2023; BOA 2-2023, amend filed 06/30/2023, effective 7/1/2023; BOA 2-2024, amend filed 06/28/2024, effective 7/1/2024

Statutory/Other Authority: ORS 670.310, 673.040, 673.060, 673.100, 673.150, 673.160, 297.720 & 673.153

Statutes/Other Implemented: 297.720, ORS 673 & 192.440