- (1) The Oregon Board of Accountancy may extend specified time requirements stated in OAR chapter 801 if the person seeking the extension shows good cause for failing to meet the time requirement stated by the applicable rule. A request for an extension of any time requirement must be submitted in writing within a reasonable time.
(2) Definitions. For the purposes of subsection (1) of this rule:
- (a) "Good cause" exists when the person seeking the extension establishes by satisfactory evidence that the cause of the failure to meet the time requirement stated by the applicable rule was beyond his or her reasonable control.
- (b) "Reasonable time" means that the person acted promptly in filing the request for extension after the cessation of the circumstances that prevented him or her from meeting the time requirement stated by the applicable rule.
(3) Time limits not subject to extension. The provisions for extension are not applicable to the following time limits:
- (a) Renewal of licenses described in OAR 801 division 010,
- (b) Renewal of firm registrations described in OAR 801 division 010.
Statutory/Other Authority
ORS 673.310
Statutes/Other Implemented
ORS 673.310
History
BOA 1-2026, amend filed 01/29/2026, effective 02/01/2026
BOA 1-2002, f. 12-27-02, cert. ef. 1-1-03