Or. Admin. Code § 801-010-0073

Current through Register Vol. 64, No. 1, January 1, 2025

Section 801-010-0073 - Certification of Applicant's Experience

(1) Requirement to provide verification of experience.

(a) An applicant is responsible for providing to the Board, written documentation of their experience on an affidavit developed by the Board. The applicant's supervisor licensee is required to verify the written documentation prepared by the applicant, in a format prescribed by the Board.

(b) A supervisor licensee must not commit any act, which unjustly jeopardizes an applicant's ability to obtain a license in this or any jurisdiction.

(2) The person who directly supervises the applicant's experience must certify to the Board that the applicant's experience is obtained under professional standards approved by the Board of Accountancy, including but not limited to the Statements on Auditing Standards (SAS) for audits or other engagements, Statements on Standards for Tax Services (SSTSs) for tax engagements, or standards of the Financial Accounting Standards Board (FASB) or the Governmental Accounting Standards Board (GASB) or other applicable financial reporting framework for those with experience in Industry, Government, or Not-For-Profit organizations.

(3) Cooperation of licensee. A licensee who has verified the applicant's experience must fully cooperate with any Board inquiry pertaining to such certification.

Or. Admin. Code § 801-010-0073

1AB 3-1984, f. 12-19-84, ef. 1-1-85; 1AB 3-1986, f. & ef. 11-17-86; AB 4-1994, f. & cert. ef. 9-27-94; AB 1-1997, f. & cert. ef. 1-28-97; BOA 1-1998, f. & cert. ef. 1-26-98; BOA 6-1998, f. & cert. ef. 7-29-98; BOA 6-1999, f. 12-21-99, cert. ef. 1-1-00; BOA 2-2000, f. & cert. ef. 5-31-00; BOA 4-2001, f. 12-28-01, cert. ef. 1-1-02; 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 3-2023, amend filed 09/29/2023, effective 10/1/2023

Statutory/Other Authority: ORS 670.310 & 673.040

Statutes/Other Implemented: ORS 673.040