OAR 801-001-0035: Professional Standards
Edition: Current OARD snapshotEffective: 2026-02-01Last verified: 2026-09-07
The Board adopts professional standards, interpretations, rulings and rules by reference as necessary through administrative rule. When an adoption conflicts with Oregon Revised Statutes or Oregon Administrative Rules, the statute or rule applies, and the standard adopted by reference does not apply. All remaining parts or application of the standard remain in effect. All standards by reference referred to in any rules adopted by the board are made a part of those rules as though fully set forth. Copies are available for inspection in the office of the Board of Accountancy.
Official history and status
Statutory/Other Authority: ORS 673.410
Statutes/Other Implemented: ORS 673.410
History: BOA 1-2026, amend filed 01/29/2026, effective 02/01/2026 BOA 5-2023, amend filed 12/29/2023, effective 01/04/2024 BOA 3-2023, amend filed 09/29/2023, effective 10/01/2023 BOA 2-2021, minor correction filed 03/04/2021, effective 03/04/2021 BOA 1-2019, amend filed 12/19/2019, effective 01/01/2020 BOA 1-2017, f. & cert. ef. 1-4-17 BOA 1-2016, f. & cert. ef. 6-28-16 BOA 2-2015(Temp), f. 12-30-15, cert. ef. 1-1-16 thru 6-28-16 BOA 2-2014, f. 12-15-14, cert. ef. 1-8-15 BOA 1-2014, f. 2-14-14, cert. ef. 3-1-14 BOA 1-2013, f. & cert. ef. 1-8-13 BOA 1-2011, f. 12-28-11, cert. ef. 1-1-12 BOA 1-2010, f. 12-15-10, cert. ef. 1-1-11 BOA 1-2009, f. 12-15-09 cert. ef. 1-1-2010 BOA 1-2008, f. 12-30-08, cert. ef. 1-1-09 BOA 1-2007, f. 12-27-07 cert. ef. 1-1-08 BOA 1-2006, f. 12-22-06, cert. ef. 1-1-07 BOA 5-2005, f. 11-22-05, cert. ef. 1-1-06 BOA 2-2005, f. 2-24-05 cert. ef. 3-1-05 BOA 2-2003, f. 12-23-03 cert. ef. 1-1-04
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Official source: https://secure.sos.state.or.us/oard/