OAR 801-020-0690
Qualifications for Admission to Municipal Roster

(1) Eligibility. The following licensees are eligible to apply for admission to the municipal roster:
(a) Individuals holding an active CPA permit issued under ORS 673.150 (Permits to engage in practice of public accountancy);
(b) Individuals holding an active PA license issued under ORS 673.100 (License as public accountant) prior to January 1, 2002;
(c) Individuals holding an active PA license issued under ORS 673.100 (License as public accountant) who were licensed after January 1, 2002 and who passed the audit section of the CPA Exam as a requirement of licensing; or
(d) Individuals with an active CPA license issued by another jurisdiction that is recognized by the Board and who have authority to practice public accountancy in Oregon under ORS 673.153 (Holders of licenses issued by other states).
(2) Application Requirements. Qualified applicants for admission to the municipal roster must meet the following requirements:
(a) The applicant must be a licensee in good standing with the Oregon Board or with the jurisdiction in which the applicant is licensed if a municipal-only authorization is sought through substantial equivalency;
(b) Every application shall be on a form provided by the Board and shall be accompanied by fee prescribed by OAR 801-010-0010 (Fees, Civil Penalties and Cost Recovery); and
(c) The application, signed by the applicant, shall constitute an agreement between the applicant and the Board that the applicant will comply with the provisions of the Municipal Audit Law, ORS 297.405 (Definitions for ORS 297.020, 297.230, 297.405 to 297.740 and 297.990) through 297.555 (Short title) and OAR Chapter 801 Division 020.
(d) Applications for the municipal auditor license must be completed within 3 months from the date the application was received in the Board office.
(3) Grounds for Denial. In addition to the specific grounds stated in ORS 673.170 (Disciplinary actions)(2), the Board may deny admission or reinstatement to the municipal roster if:
(a) The applicant has not complied with the requirements of OAR 801-020-0620 (Bidding and Contracting for Municipal Audits);
(b) The applicant has committed any act or engaged in conduct that reflects adversely on the licensee’s fitness to practice public accountancy; or
(c) The applicant:
(A) Committed any act or engaged in conduct that would cause a reasonable person to have substantial doubts about the applicant’s honesty, fairness and respect for the rights of others or for any law.
(B) Committed any act or conduct that resulted in a criminal conviction, other than a crime described in ORS 673.170 (Disciplinary actions)(2)(h) or (i), will not be used to deny admission to the municipal roster unless such act or conduct is rationally connected to the applicant’s fitness to practice public accountancy.
(4) Initial CPE Requirements. The applicant shall demonstrate to the satisfaction of the Board that, within the two year period immediately preceding the date of application to the municipal roster, the applicant completed 40 CPE hours of Level 1 (basic) or Level 2 (intermediate) education in the following subjects, including at least 4 hours in each subject:
(a) Audits of state and local governmental units;
(b) Governmental accounting and financial reporting standards;
(c) Generally Accepted Governmental Auditing Standards;
(d) Audits of federal programs including OMB Uniform Guidance and other authoritative sources;
(e) Oregon Local Budget Law; and
(f) Minimum standards of audits and reviews of Oregon municipal corporations.
(5) CPE Credit. The 40 hours of education required for admission to the municipal roster may be included in the 80 hours of CPE required for renewal of the CPA/PA permit.
(6) Approval. When an application to the municipal roster is approved, the Board shall:
(a) Notify the applicant in writing that the application is approved;
(b) Enter the applicant’s name on the municipal roster; and
(c) Publish approved municipal auditors on the Board’s website.

Source: Rule 801-020-0690 — Qualifications for Admission to Municipal Roster, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=801-020-0690.

Last Updated

Jun. 8, 2021

Rule 801-020-0690’s source at or​.us