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October 2007

Lapsed Status

Licensees who are not offering or providing public accounting services and who do not use the CPA or PA designation may choose to allow their permit to lapse. You can indicate that you want to let your permit lapse by stating that you do not wish to renew on the renewal application. In Oregon there is no negative stigma attached to a lapsed license, so long as the licensee is not performing public accounting services or holding out as licensee. The Board does not send renewal applications or other material to lapsed licensees, and lapsed licensees are not obligated to provide the Board with change of address information. A lapsed license may be reinstated by paying the active permit fees and meeting the continuing education requirements for the period of lapse. OAR 801-040-0090

A problem occurs, however, if a permit becomes lapsed inadvertently because the licensee either forgot to renew or did not meet the renewal requirements. In this situation, the licensee may not continue to offer public accounting services or use the CPA or PA designation until the permit is reinstated. Licensees who continue to practice public accountancy or to hold out during the period of lapse are subject to revocation and civil penalties of $5,000 per violation. ORS 673.320

The following licensees permit to practice public accounting lapsed as of September 1, 2007:

RAYMOND A. AARDAL NANCY B. ABBEY JOHN LOUIS ABITANTE OMOLABAKE AKINSOLA MANNOOR EASOW ALEXANDER KECIA L. ANDERSEN MATTHEW T K ANDERSON STEVEN JACK ARNOLD WINSTON R. ASAI ROBERT L. BACKSTROM JANICE RUTH BARKER ROSEMARY GEROULD BARRETT DENNIS B. BATTLES JOSEPH WILLIAM BEAM OLGA BELONOGOVA MICHAEL G. BERTOLINO GERALD F. BLANK DONALD ALLEN BLOODWORTH SUZANNE THOMPSON BOCK WILLIAM LAWRENCE BOWLER OLIVER BREIDT CATHERINE BRUDER ROSALIE A. BUTTERMORE THOMAS E. CARLILE TED C. CARLSON HUBERT H. CARROLL STANLEY M. CARROTHERS JR JAMES P. CHASSE SOMYA CHAUHAN YU-YING CHIU CHEN HAROLD D. CHRISTY KELLY SUE CIHAK JAMES PERRY CLAPSADDLE JEFFREY L. CLARK

MEADE T. CLIFFORD KEITH R. COREY TERESA L. COSGROVE ANTHONY A. CRITELLI QUENTIN JOHN CROSSLEY HARRY D. CULP MARGARET ARLENE DANIELS LARRY ALLEN DAVIDSON TRAVIS PAUL DAVIS SCOTT A. DAVISON MATTHEW L. DAWSON LARRY L. DICKSON TODD RUSSELL DOBSON KEITH A. DUDLEY MICHAEL A. DUNCAN EUNJOO K. EGGHART LOWELL MORRIS EIFFERT J SCOTT FARBER TIMOTHY R. FARRA JOHN W. FERRIS JASON R. FILIPPINI LLOYD ANDREW FILLIS MYRON J. FLECK JILL A. FLEMING JOANNE A. FORSBERG DUANE CURTIS FROMHART KYOKO GERBER SHELLEY G. GIBERSON ROBERT H. GIVEN DANIEL K. GOLDBERG JOHN R. GREEN LYNN MARIE GREEN ROBERT S. GREGG KEITH L. GREGORY

DANIEL L. GRIMES WILLIAM R. GURNEY DUANE TRUMAN HADLEY SHIRLEY J. HAIDLE MICHAEL A. HALL RONALD P. HALLAGAN WILLIAM HAMILTON ROBERT R. HAMMOND JOHN D. HAMNETT BETSY BROOKS HARPER ANN J. HARRIS MICHAEL JAMES HARRISON THOMAS K. HATFIELD GREGORY W. HAWLEY EDWARD R. HEFTY DAVID DANIEL HEIMER JOHN D. HERTZ WALLACE BRENT HICKS ROBIN D. HOAG JAMES MICHAEL HOLLMAN KHARA M. HORLYK MICHELLE B. HOWELL NELLY I. HOWELL SARA P. HUMBERT TATIANA V. JACKLIN WILLIAM B. JACOBS DAVID H. JENSEN DAVID A. JONES RICHARD J. KERKERING TERRY JEANNE KERLER SANDRA L. KING ARTHUR N. KINION MARK W. KNUDSEN SHARON LEE KREIDER

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