OAR 801-010-0110
Renewal of License


(1) Unless properly renewed, licenses issued under ORS 673.150 (Permits to engage in practice of public accountancy) that end in even numbers expire on June 30 of even-numbered years and licenses that end in odd numbers expire on June 30 of odd-numbered years. To renew an active, inactive or retired license, the license holder must:
(a) Submit the current renewal form published by the Board, fully completed and postmarked or received no later than June 30 of the year in which the license expires. Applications that are postmarked by the US Postal Service or other delivery service, electronically stamped by fax machine or submitted by an online process managed by the Board after June 30 must include a late fee described in OAR 801-010-0010 (Fees, Civil Penalties and Cost Recovery);
(b) Pay the renewal fee specified in OAR 801-010-0010 (Fees, Civil Penalties and Cost Recovery); and
(c) If applying for renewal of an active or inactive license, provide evidence that the applicant has satisfied the continuing education requirements as provided in OAR 801-040-0010 (Basic Requirements).
(2) A licensee that does not renew by June 30 of the year in which the license expires shall not hold out as a CPA or PA or practice public accounting until the license is renewed. A permit that is not renewed within 60-days after the close of the permit period for which it was issued or renewed will lapse. A licensee whose license has lapsed shall not hold out as a CPA or PA or practice public accounting as defined in OAR 801-005-0010 (Definitions)(40) until the license is reinstated. Lapsed licensees may not hold ownership interest in a registered CPA or PA firm.
(3) The Board will pro-rate a licensee’s initial license fee in six month increments, depending on the date of issuance.
(4) The Board will pro-rate the continuing education requirements for licensee’s first renewal.
(5) The Board may waive the renewal fee if an initial CPA/PA license is issued in May or June of the year in which the license is due for renewal.
Last Updated

Jun. 8, 2021

Rule 801-010-0110’s source at or​.us