Oregon Code § 673.220·Enacted ·Last updated March 01, 2026
Statute Text
Inactive status; conditions; rules; roster; fees.
(1) Upon application, the Oregon
Board of Accountancy may grant inactive status to an Oregon licensee. A person
granted inactive status may not practice public accountancy unless permitted by
board rule.
(2) The board may
not grant inactive status to an Oregon licensee:
(a) Whose license
is suspended or revoked; or
(b) Who is a sole
practitioner, unless permitted by the board.
(3) The board by
rule must adopt procedures and requirements for granting and renewing inactive
status for an Oregon licensee and for restoring an inactive Oregon licensee to
active Oregon licensee status.
(4) An Oregon
licensee granted inactive status by the board:
(a) Shall pay a
fee in an amount determined by the board by rule for becoming or remaining
inactive or for restoring active status; and
(b) May not
assume or use the title or designation certified public accountant or public
accountant, or the abbreviation C.P.A. or P.A., or any other title,
designation, words, letters, abbreviation, sign, card or device tending to
indicate that the person is a certified public accountant or public accountant
or use the C.P.A. or P.A. designation unless the word inactive is placed
next to the C.P.A. or P.A. designation.
(5) The board may
restore a lapsed license to inactive status as provided in ORS 673.150.
(6) The board
shall maintain a current roster of all Oregon licensees granted inactive
status.
(7) The
provisions of ORS 673.010 to 673.465 and the rules adopted under the provisions
of ORS 673.010 to 673.465 apply to Oregon licensees granted inactive status. [1985
c.461 §2; 1987 c.455 §4; 1993 c.193 §4; 1999 c.322 §17; 2005 c.39 §6; 2009
c.531 §13; 2011 c.56 §2; 2015 c.451 §15; 2025 c.132 §18]