OAR 801-020-0720
Removal, Suspension and Reinstatement to the Municipal Roster


(1) Removal. Licensees may be removed from the municipal roster for the following reasons:
(a) Failure to pay the biennial fee required by OAR 801-020-0700 (Qualifications for Continuance on Roster);
(b) Failure to complete the required CPE described in OAR 801-020-0700 (Qualifications for Continuance on Roster); or
(c) Failure to maintain an active CPA/PA permit in good standing as required by OAR 801-020-0690 (Qualifications for Admission to Municipal Roster).
(d) Licensees whose CPA/PA permits lapse as described in OAR 801-010-0130 (Reinstatement Requirements: Lapsed, Suspended, Retired or Inactive to Active Status), or who fail to renew the authorization to conduct municipal audits as described in OAR 801-020-0720 (Removal, Suspension and Reinstatement to the Municipal Roster) shall be removed from the municipal roster.
(2) Suspension. Licensees may be suspended from the municipal roster for:
(a) Failure to comply with the provisions of the Oregon 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); or
(b) Any of the reasons stated as grounds for denial in OAR 801-020-0690 (Qualifications for Admission to Municipal Roster)(3).
(3) Reinstatement. Licensees who wish to be reinstated to the municipal roster are required to hold an active CPA/PA permit in good standing.
(a) Two years or less. A licensee seeking to be reinstated to the municipal roster within the two year period following the date such licensee was removed from the roster is required to:
(A) Pay the appropriate fee stated in OAR 801-010-0010 (Fees, Civil Penalties and Cost Recovery); and
(B) Complete and report 24 hours of CPE as described in OAR 801-020-0700 (Qualifications for Continuance on Roster). , plus a 16-hour CPE penalty.
(b) More than two years. A licensee seeking to be reinstated to the municipal roster more than two years after the date such licensee was removed from the roster is required to:
(A) Pay the appropriate fee stated in OAR 801-010-0010 (Fees, Civil Penalties and Cost Recovery); and
(B) Meet the requirements for initial admission to the municipal roster described in OAR 801-020-0690 (Qualifications for Admission to Municipal Roster).
(c) Suspension. Approval of reinstatement applications submitted by licenses who are suspended from the municipal roster, or whose CPA or PA permit has been suspended by the Board of Accountancy, is subject to the discretion of the Board. Licensees under this section are required to:
(A) Meet all conditions and terms of the suspension order;
(B) Pay the appropriate fee stated in OAR 801-010-0010 (Fees, Civil Penalties and Cost Recovery);
(C) Meet the requirements for initial admission to the municipal roster described in OAR 801-020-0690 (Qualifications for Admission to Municipal Roster); and
(D) Complete and report a 16-hour CPE penalty.
(d) CPE requirements for reinstatement. All CPE hours required for reinstatement to the municipal roster, including CPE penalty hours, must be in subjects directly related to the governmental environment and governmental auditing and must be completed within two years preceding the date of the reinstatement application.

Source: Rule 801-020-0720 — Removal, Suspension and Reinstatement to the Municipal Roster, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=801-020-0720.

Last Updated

Jun. 8, 2021

Rule 801-020-0720’s source at or​.us