Oregon Revised Statutes

Or. Rev. Stat. § 673.150 (2026)

License renewal; application process; fee; rules

✓ current as of May 2026

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673.150 License renewal; application process; fee; rules. (1) To renew a license issued by the Oregon Board of Accountancy, an Oregon licensee shall submit to the board every two years:

(a) A completed renewal application;

(b) The renewal fee in the amount of $255; and

(c) Evidence satisfactory to the board that the Oregon licensee has complied with continuing education requirements under ORS 673.165, unless those requirements have been waived by the board.

(2)(a) A license lapses if the license is not timely renewed after the close of the license period for which it was issued, as determined by the board by rule.

(b) The board may restore a lapsed license upon payment of a delinquent renewal fee in an amount determined by the board by rule and any other conditions established by the board by rule.

(3) A license expires if it is not renewed for six years after the close of the license period.

(4) The board may restore an expired license if the board determines that it has just cause to restore the expired license as determined by the board by rule.

(5) The board may establish by rule a process for Oregon licensees to obtain and renew a retired license and establish by rule a reduced renewal fee for retired license holders. [Amended by 1971 c.217 §4; 1973 c.782 §1; 1975 c.438 §3a; 1975 c.440 §12; 1977 c.873 §6; 1981 c.89 §9; 1985 c.605 §7; 1991 c.187 §7; 1993 c.193 §3; 1999 c.322 §11; 2001 c.638 §6; 2009 c.531 §12; 2011 c.56 §1; 2015 c.355 §1; 2015 c.451 §9; 2025 c.132 §11]

Notes of Decisions

Cited in 4 cases, 1980–2007 · leading case: Megdal v. Oregon State Bd. of Dental Examiners, 605 P.2d 273 (Or. 1980).

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Megdal v. Oregon State Bd. of Dental Examiners, 605 P.2d 273 (Or. 1980). · cites it 2× “140 or section 16 or 20, chapter 381, Oregon Laws 1951, or may revoke, suspend or refuse to renew any permit issued under ORS 673.150, or may censure the holder of any such permit, for any one or any combination of the following causes: .”

Arnold v. Bd. of Acct., 619 P.2d 912 (Or. Ct. App. 1980). “140 or section 16 or 20, chapter 381, Oregon Laws 1951, or may revoke, suspend or refuse to renew any permit issued under ORS 673.150, or may censure the holder of any such permit for any one or any combination of the following causes: ****** "(2) Dishonesty, fraud or gross…”

Sherry v. Bd. of Acct., 157 P.3d 1226 (Or. Ct. App. 2007). “345(2)(a) provides: “A holder of a permit under ORS 673.150 or a business organization registered under ORS 673.”

Thomas v. Bd. of Acct., 702 P.2d 1165 (Or. Ct. App. 1985). · cites it 2× ““(c) Revoke, suspend, refuse to renew or refuse to issue any permit described in ORS 673.150. “(d) Censure the holder of any permit described in ORS 673.”

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