Oregon Revised Statutes Chapter 673 § 673.170 — Disciplinary actions; grounds; investigations; costs; consent agreements;

Disciplinary actions; grounds; investigations; costs; consent agreements; orders; rules. (1) The Oregon Board of Accountancy may take any of the following disciplinary actions: (a) Revoke, suspend, refuse to renew or limit the privileges of any license issued by the board; (b) Revoke, suspend, refuse to renew or limit the privileges of any registration issued by the board; (c) Revoke, suspend or limit the privileges of any person authorized to practice public accountancy in this state under ORS 673.153 or the holder of any authorization described in ORS 673.153; (d) Deny any applicant; or (e) Issue letters of censure to any person including but not limited to: (A) Persons licensed or registered by the board; (B) Persons authorized to practice public accountancy in this state under ORS 673.153 or the holder of any authorization described in ORS 673.153; or (C) A business organization providing accounting services in this state that is exempt from registering under ORS 673.160 (3). (2) The board may take any of the actions described in subsection (1) of this section for any one or any combination of the following causes: (a) Fraud, misrepresentation or deceit in obtaining or applying for any license, registration, authorization or admission to the roster of public accountants as provided in ORS 673.010 to 673.465. (b) Dishonesty, fraud or gross negligence in the practice of public accountancy. (c) Incompetence in the practice of public accountancy. A person practicing public accountancy in this state is incompetent in the practice of public accountancy if the person: (A) Engages or has engaged in conduct that evidences a lack of ability or fitness to discharge the duty owed to a client or the general public; or (B) Engages or has engaged in conduct that evidences a lack of knowledge or ability to apply principles or skills of the practice of public accountancy, as adopted by the board. (d) Violation of any of the provisions of ORS 673.010 to 673.465 or any rule adopted under the provisions of ORS 673.010 to 673.465. (e) Violation of any of the provisions of ORS 297.405 to 297.555 or any rule or order adopted under the provisions of ORS 297.405 to 297.555. (f) Violation of any provision of the Code of Professional Conduct or accounting standards adopted by the board by rule. (g) Conduct resulting in a conviction of a felony under the laws of any state, of any foreign jurisdiction or of the United States. However, such conduct may be considered only to the extent permissible under the provisions of ORS 670.280. (h) Conviction of any crime, an essential element of which is dishonesty, fraud or misrepresentation, under the laws of any state, of any foreign jurisdiction or of the United States. (i) Conviction of willful failure to pay any tax, file any tax return, keep records or supply information required under the tax laws of any state, of any foreign jurisdiction or of the United States, or conviction of the willful making, rendering, delivery, disclosure, signing or verifying of any false or fraudulent list, return, account, statement or other document, or of supplying any false or fraudulent information, required under the tax laws of any state, of any foreign jurisdiction or of the United States. (j) Cancellation, revocation or suspension of, or refusal to renew, authority to practice as a certified public accountant or a public accountant in any state or foreign jurisdiction. (k) Cancellation, suspension, revocation or refusal to renew by any state, any foreign jurisdiction or any federal agency of the right to practice law, to practice as an enrolled agent before the Internal Revenue Service pursuant to 31 C.F.R. part 10, or to practice under other regulatory law if the cancellation, suspension, revocation or refusal to renew was related to the practice of public accountancy or if dishonesty, fraud or deception was involved. (L) Failure to comply with the continuing education requirements under ORS 673.165 unless such requirements have been waived by the board. (m) Failure to pay a civil penalty imposed by the board after the period for requesting a hearing on the civil penalty terminates if the person or business organization against whom the penalty is imposed has not requested a hearing, or after the period for seeking judicial review of the order assessing the civil penalty has passed. (n) Failure to comply with the terms of a consent agreement described in subsection (4) of this section. (o) Failure to comply with any reporting or other requirement established by the board by rule. (p) Issuance of a cease and desist order against the person under subsection (9) of this section. (q) Failure to comply with any board order. (r) Practicing public accountancy without a license. (s) Failure to comply with peer review requirements as established by the board by rule. (3)(a) The board may investigate any alleged violation that may sub