1. (1) An Oregon CPA or PA that is not expired, suspended or revoked can apply for inactive status.

2. (2) An Inactive Licensee cannot:

   1. (a) Practice public accountancy;
   2. (b) Hold an ownership interest in a registered CPA or PA firm; or
   3. (c) Be a sole practitioner.

3. (3) An Inactive Licensee not working in a CPA or PA firm can practice public accountancy for their employer as follows:

   1. (a) In private industry or government as a staff accountant, CFO or similar position;
   2. (b) The inactive licensee can only practice public accountancy for their employer; and
   3. (c) The employer of the inactive licensee cannot provide public accountancy services.

4. (4) Application for Inactive Status:

   1. (a) An application for inactive status must be made on a form provided by the Board and must be accompanied by a fee prescribe by 801-010-0010.
   2. (b) An applicant for inactive status must hold at the time of application an Oregon CPA or PA license that is not expired, revoked or suspended.

   3. (c) If an applicant for inactive status works for a CPA firm, PA firm or Sole Practitioner, the applicant must:

      1. (A) Provide the name of the CPA firm, PA firm or Sole Practitioner where the applicant works; and
      2. (B) Certify to the Board that if granted inactive status the applicant will not practice public accountancy including services involving the use of accounting or attestation skills, issuance of reports on financial statements, management advisory, financial advisory, consulting services, preparation of tax returns or the furnishing of advice on tax or tax planning matters.

5. (5) Renewal Requirements. A licensee who is granted inactive status must renew in accordance with OAR 801-010-0110 and if the inactive licensee works for a CPA firm, PA firm or Sole Practitioner, the inactive licensee must:

   1. (a) Provide the name of the CPA firm, PA firm or Sole Practitioner where the inactive licensee works; and
   2. (b) Certify to the Board that the inactive licensee does not practice public accountancy including services involving the use of accounting or attestation skills, issuance of reports on financial statements, management advisory, financial advisory, consulting services, preparation of tax returns or the furnishing of advice on tax or tax planning matters.
6. (6) Reinstatement to Active Status. An inactive licensee can reinstate to inactive, active status in accordance with OAR 801-010-0130.
7. (7) Inactive Licensees Use of CPA or PA Designation. A licensee who is granted inactive status shall not use the CPA or PA designation unless the word “Inactive” is used in conjunction with the designation, such as “CPA Inactive,” and the term inactive is listed in the same font size as CPA or PA.
8. (8) CPE. Inactive Licensees must comply with CPE requirements as provided for in OAR 801-040-0010.
9. (9) Reporting Requirements. In addition to any other reporting requirements required for licensees, inactive licensees must notify the Board within thirty days of initiating employment with a CPA firm, PA firm or sole practitioner.

Statutory/Other Authority

ORS 673.410 & 673.220

Statutes/Other Implemented

ORS 673.220

History

BOA 1-2026, amend filed 01/29/2026, effective 02/01/2026
BOA 3-2023, amend filed 09/29/2023, effective 10/01/2023
BOA 1-2019, amend filed 12/19/2019, effective 01/01/2020
BOA 1-2017, f. & cert. ef. 1-4-17
BOA 2-2014, f. 12-15-14, cert. ef. 1-8-15
BOA 3-2010, f. 12-15-10, cert. ef. 1-1-11
BOA 3-2009, f. 12-15-09, cert. ef. 1-1-10
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 2-1996, f. & cert. ef. 9-25-96
AB 2-1995, f. & cert. ef. 3-22-95
AB 4-1994, f. & cert. ef. 9-27-94
AB 1-1994, f. & cert. ef. 1-21-94
AB 4-1991, f. & cert. ef. 7-1-91
AB 5-1989, f. & cert. ef. 8-2-89
1AB 2-1986, f. & ef. 10-15-86