OAR 800-015-0015: Continuing Education: Audit, Required Documentation and Sanctions

The continuing education rules in OAR 800 Division 15 apply only to license renewals requested by Oregon Licensed Tax Consultants and Licensed Tax Preparers and registration renewals for Registered Tax Aides under OAR-800-016-0001 . (1) The Board will audit a select percentage of licensee and registrant records determined by the Board to verify compliance with continuing education requirements. (2) Licensees and registrants notified of selection for audit of continuing education shall submit to the Board, within thirty (30) calendar days from the date of issuance of the notification, satisfactory evidence of participation in required continuing education in accordance with OAR 800-015-0010. (3) Documentation of a certificate of completion of attendance at a program, seminar, or course provided by a sponsor must include: (a) Name of student; (b) Name, address, and telephone number of sponsoring institution/association or organization; (c) Location of program; (d) Title of program and description of content; (e) Name of instructor or presenter; (f) Date(s) of attendance; (g) Number of instruction hours. (4) For documentation of completion of a college/university course, a licensee or registrant must submit a photocopy/electronic copy of an official transcript, diploma, certificate, statement, or affidavit. (5) If documentation of continuing education is invalid or incomplete, the licensee or registrant must correct the deficiency within thirty (30) calendar days from the date of notice. Failure to correct the deficiency within the prescribed time shall constitute grounds for disciplinary action. (6) Misrepresentation of continuing education, or failing to meet continuing education requirements or documentation may result in disciplinary action, which may include but is not limited to assessment of a civil penalty and suspension or revocation of the license.