OAR 801-010-0040: CPA and PALicenses Remain Property of the Board

Edition: Current OARD snapshotEffective: 2026-02-01Last verified: 2026-09-07

Every license of Certified Public Accountant or Public Accountant, while it is in the possession of the holder, shall be preserved by the holder, but such license shall nevertheless remain the property of the Board. In the event that the license is revoked or resigns in the manner prescribed by law, the holder is required to deliver the license to the Board immediately upon demand.

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 1-2019, amend filed 12/19/2019, effective 01/01/2020 BOA 3-2011, f. 12-28-11, cert. ef. 1-1-12 BOA 4-2001, f. 12-28-01, cert. ef. 1-1-02 BOA 6-1999, f. 12-21-99, cert. ef. 1-1-00 AB 4-1994, f. & cert. ef. 9-27-94 1AB 41, f. & ef. 12-2-76 1AB 9, f. 6-24-60

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Official source: https://secure.sos.state.or.us/oard/