Or. Admin. Code § 800-015-0010 - Continuing Education
(1) Except
for renewal of an initial license, a Licensed Tax Consultant or Licensed Tax
Preparer renewing a license shall attest on the renewal to have completed at
least 30 hours of acceptable continuing education since the last renewal date.
(2) Each licensee shall attest on
the renewal to, and shall provide sufficient detail (list) of, having
completed, within the 30 hour continuing education requirement, a minimum of
two (2) hours of acceptable continuing education in professional conduct and
ethics since the last renewal date. The two hours of acceptable continuing
education in professional conduct and ethics may be satisfied through any
professional conduct and ethics program that meets the general continuing
education requirements described in section (3) of this rule.
(3) Continuing education programs in
professional conduct and ethics required by subsection (2) of this rule are
eligible for continuing education credit if the program is offered by a sponsor
approved by the Board and includes information pertaining to at least one or
more of the following topics:
(a) Review of
Oregon Revised Statutes and Oregon Administrative Rules pertaining to the
preparation of individual income tax returns;
(b) Review of examples of issues or
situations that require an understanding of Federal or State statutes, rules,
and case law relevant to all licensees;
(c) Review of guidelines adopted by the
Internal Revenue Office of Professional Responsibility and policies outlined in
the Internal Revenue Treasury Department Circular 230;
(d) Review of the code of professional
conduct adopted by the Board and set forth in OAR chapter 800, division 010;
(e) Review of recent case law
pertaining to ethics and professional responsibilities for the licensed tax
consultant and tax preparer profession.
(4) Each licensee shall report compliance
with the continuing education requirements on the license renewal document.
Licensees shall be subject to the provisions of OAR 800-015-0015 pertaining to
the periodic audit of continuing education.
(5) Proof of participation in required
continuing education is the responsibility of the licensee. To ensure that
proof of attainment of required continuing education is available for audit or
investigation by the Board, licensees shall maintain certificates for at least
four (4) years following each continuing education cycle and renewal for the
tax practitioner license.
(6)
Continuing education credit will be accepted only for courses and seminars that
comply with all Board rules regarding continuing education.
(7) The Board may verify continuing education
information submitted by licensees.
(8) Education hours earned in excess of 30
hours annually cannot be carried over from one renewal period to the next.
However, hours earned during the month of renewal not claimed on the current
renewal may be submitted with the following year's renewal.
(9) Continuing education credit shall be
granted only once during a license year for attendance at or instruction of
duplicate seminars offered by the same sponsor or instructor.
(10) Continuing education credit for courses
at accredited universities and colleges will be 15 hours for each semester hour
credit and ten (10) hours for each quarter hour credit. For all live courses
including interactive webinars, webcasts, IRS phone forums, and seminars, one
(1) 50-minute education hour of continuing education credit will be granted for
each hour of classroom attendance.
(11) Continuing education credits are
accepted for instructors of basic or advanced courses or seminars. The credit
allowed will be two (2) hours for each hour of teaching, which includes
preparation time. No more than 1/2 total required continuing education credit
can be in teaching.
(12)
Correspondence and online study courses are accepted if the program and sponsor
comply with all Board rules regarding continuing education and:
(a) The sponsor requires evidence of
satisfactory completion of workbooks or examinations before certificates are
issued.
(b) The hours credited do
not exceed the credit that would be allowed in a resident course covering the
same material; and
(c) Course
outlines, workbooks, and exams must be submitted to the Board for approval of
course content and credit hours claimed prior to offering the material to the
public unless already approved by the California Tax Education Council (CTEC),
or the Internal Revenue Service (IRS), or the National Association of State
Boards of Accountancy (NASBA).
(13) "In-Company" instruction may be accepted
if the course or seminar is presented to ten (10) or more people and all other
requirements for continuing education sponsors are met. Portions of such
educational sessions devoted to administrative and firm matters shall not be
accepted.
(14) If a licensee
claims credit for a course or seminar in the reasonable belief the instruction
qualifies as acceptable continuing education, but the Board finds all or part
of the hours claimed to be unacceptable, the licensee may be granted an
additional period of time, not to exceed 60 calendar days, to make up the
rejected hours.
(15) Licensed Tax
Consultants and Licensed Tax Preparers who have extenuating circumstances and
are unable to obtain all their continuing education by their license due dates
may make application, by completing a form prescribed by the Board, for a
waiver of continuing education hours.
Notes
Stat. Auth.: Stat. Auth.: ORS 673.310(1) & 673.730(10)
Stats. Implemented: ORS 673.645&.673.655
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