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BOARD OF TAX PRACTITIONERS





 

DIVISION 15
EDUCATION

800-015-0005
Basic Education
(1) An accredited college/university,
educational service district (ESD), or a private firm that has met or is exempt
from the licensure requirements of the Oregon Higher Education Coordinating Commission
or a private firm offering classes only to its own employees and is exempt from
the Oregon Higher Education Coordinating Commission requirements may act as a sponsor
for the basic income tax course.
(2) Sponsors shall apply
for course certification on a form provided by the Board.
(3) A basic course shall
include:
(a) At least 80 classroom
hours of basic income tax preparation instruction. If the course is offered through
correspondence or online, it must be the equivalent of 80 classroom hours of instruction;
(b) Instruction in each of
the subject areas specified in the Preparer Examination Index maintained by the
Board;
(c) Sufficient working problems
to instruct in the use of appropriate forms and schedules; and
(d) A midterm and final examination.
(4) The Board shall require
a sponsor applicant to submit evidence that course materials and lesson plans comply
with section (3) of this rule.
(5) Basic course sponsors
shall employ only instructors to teach basic courses who are actively licensed or
who fall within the exemptions of ORS 673.610(2)(4) and who prepared taxes for at
least two (2) tax seasons immediately prior to teaching the course.
(a) The Board may grant a
specific waiver to instructor qualifications when unusual or extenuating circumstances
exist.
(b) Sponsors shall submit
to the Board the names and qualifications of instructors teaching each basic course.
(c) Repeated low passage
rates of an instructor's students on the tax preparers' examination could be evidence
that the instructor may not be qualified to teach a basic tax preparation course.
(d) The instructor's approval
to teach Basic Tax Preparation courses may be revoked by the Board.
(6) Evidence of successful
course completion shall be furnished to students by course instructors on a Board
approved session attendance certification form. Forms may be reproduced by course
sponsors. If a student misses a portion of the class sessions, the instructor may
provide makeup work.
(7) Applications for course
certification shall be submitted annually at least 60 calendar days prior to the
course starting. Certification shall be for the subsequent 12 months.
(8) The Board may refuse
to issue or withdraw a course certification for failure to meet any of the course
or instructor requirements contained in this rule.
Stat. Auth.: ORS 673.310(1) & 673.730(10)
Stats. Implemented: ORS 673.625
Hist.: TSE 9, f. & ef.
6-28-76; TSE 1-1979, f. 6-14-79, ef. 6-15-79; TSE 2-1979, f. 9-28-79, ef. 10-1-79;
TSE 3-1979, f. 11-28-79, ef. 11-30-79; Renumbered from OAR 800-020-0040 by TSE 2-1980,
f. & ef. 5-30-80; TSE 3-1982, f. & ef. 11-19-82; TSE 1-1985, f. & ef.
1-15-85; TSE 3-1990, f. & cert. ef. 1-25-90; TSE 7-1992, f. & cert. ef.
12-22-92; BTSE 1-2001, f. & cert. ef. 4-19-01; BTP 1-2003, f. & cert. ef.
9-23-03; BTP 3-2005, f. 8-31-05, cert. ef. 9-1-05; BTP 2-2007, f. 1-12-07, cert.
ef. 2-1-07; BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08; BTP 1-2009, f. & cert.
ef. 2-5-09; BTP 1-2010, f. 1-19-10, cert. ef. 2-1-10; BTP 1-2012, f. 1-30-12, cert.
ef. 2-1-12; BTP 1-2015, f. 1-16-15, cert. ef. 2-1-15
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 have completed within the 30 continuing education requirement
a minimum of two (2) hours of acceptable continuing education in professional conduct
and ethics since the last renewal date. All active licensees are required to attest
to have completed at least two (2) continuing education hours in professional conduct
and ethics since the last renewal date, which may be satisfied by 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)(a) 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.
Stat. Auth.: Stat. Auth.: ORS 673.310(1)
& 673.730(10)
Stats. Implemented: ORS 673.645
&.673.655
Hist.: TSE 9, f. & ef.
6-28-76; TSE 1-1979, f. 6-14-79, ef. 6-15-79; TSE 2-1979, f. 9-28-79, ef. 10-1-79;
TSE 3-1979, f. 11-28-79, ef. 11-30-79; TSE 2-1980, f. & ef. 5-30-80, Renumbered
from OAR 800-020-0045; TSE 3-1980, f. & ef. 8-22-80; TSE 2-1982, f. & ef.
5-10-82; TSE 3-1982, f. & ef. 11-19-82; TSE 1-1985, f. & ef. 1-15-85; TSE
3-1985, f. & ef. 12-5-85; TSE 9-1987, f. & ef. 12-21-87; TSE 1-1997, f.
& cert. ef. 7-2-97; BTSE 1-2001, f. & cert. ef. 4-19-01; BTP 1-2003, f.
& cert. ef. 9-23-03; BTP 3-2005, f. 8-31-05, cert. ef. 9-1-05; BTP 2-2007, f.
1-12-07, cert. ef. 2-1-07; BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08; BTP 1-2009,
f. & cert. ef. 2-5-09; BTP 1-2010, f. 1-19-10, cert. ef. 2-1-10; BTP 1-2011,
f. 1-24-11, cert. ef. 2-1-11; BTP 1-2012, f. 1-30-12, cert. ef. 2-1-12; BTP 1-2013,
f. 1-15-13, cert. ef. 2-1-13; BTP 1-2015, f. 1-16-15, cert. ef. 2-1-15
800-015-0015
Continuing Education: Audit, Required
Documentation and Sanctions
(1) The Board will audit a select percentage
of licensee records determined by the Board to verify compliance with continuing
education requirements.
(2) Licensees notified of
selection for audit of continuing education shall submit to the Board, within 30
calendar days from the date of issuance of the notification, satisfactory evidence
of participation in required continuing education in accordance with OAR 800-015-0010.
(3) Documentation of a certificate
of completion of attendance at a program, seminar, or course provided by a sponsor
must include:
(a) Name of student;
(b) Name, address, and telephone
number of sponsoring institution/association or organization;
(c) Location of program;
(d) Title of program and
description of content;
(e) Name of instructor or
presenter;
(f) Date(s) of attendance;
(g) Number of instruction
hours;
(4) For documentation of
completion of a college/university course, a licensee must submit a photocopy/electronic
copy of an official transcript, diploma, certificate, statement, or affidavit.
(5) If documentation of continuing
education is invalid or incomplete, the licensee must correct the deficiency within
30 calendar days from the date of notice. Failure to correct the deficiency within
the prescribed time shall constitute grounds for disciplinary action.
(6) Misrepresentation of
continuing education, or failing to meet continuing education requirements or documentation
may result in disciplinary action, which may include but is not limited to assessment
of a civil penalty and suspension or revocation of the license.
Stat. Auth.: ORS 673.310(1) & 673.730(10)
Stats. Implemented: ORS 673.645,
673.655 673.605 –673.990
Hist.: BTP 1-2008, f. 1-14-08,
cert. ef. 2-1-08; BTP 1-2009, f. & cert. ef. 2-5-09; BTP 1-2011, f. 1-24-11,
cert. ef. 2-1-11; BTP 1-2012, f. 1-30-12, cert. ef. 2-1-12; BTP 1-2014, f. 1-16-14,
cert. ef. 2-1-14; BTP 1-2015, f. 1-16-15, cert. ef. 2-1-15
800-015-0020
Continuing Education Program Requirements
(1) Acceptable continuing education
is that which contributes directly to the expertise of the individual in the preparation
of income tax returns, and is presented by a sponsor who meets the requirements
of all Rules. It is the obligation of each licensee to select a course of study
which will contribute to his/her competence in the preparation of income tax returns.
(2) The following general
subject matters are acceptable to the extent they contribute directly to the expertise
of advising, assisting, or preparing income tax returns:
(a) Taxation;
(b) Practitioner Ethics;
(c) Accounting and payroll
theory;
(d) Estate, tax, or investment
planning;
(e) Computer technology;
(f) Tax representation: exam,
collections, or appeals;
(g) Others, if the licensee
can demonstrate a direct relationship to the preparation of a client’s income
tax returns.
(3) Programs primarily directed
towards the licensee's personal benefit, rather than that of his/her clients, and
programs relating primarily to general business management, are unacceptable. Some
examples of unacceptable subjects are:
(a) Memory improvement;
(b) Buying or selling a tax
practice;
(c) Setting fee schedules;
(d) Character development;
(e) Behavior modification;
(f) Business management;
(g) Labor law;
(h) Economic forecasts;
(i) Learning to operate office
equipment.
(4) Programs must be at least
one (1) 50-minute education hour with credit given in whole hours only.
(5) Programs must be conducted
by a qualified instructor whose background, training, education, or experience make
it appropriate for the person to lead a discussion on the subject matter of the
particular program.
(6) Licensees may not receive
credit for repeat of courses taken from the same instructor within the same continuing
education reporting period.
Stat. Auth.: ORS 673.310(1) & 673.730(10)
Stats. Implemented: ORS 673.645,.673.655,
673.605 –673.990
Hist.: TSE 9, f. & ef.
6-28-76; TSE 1-1979, f. 6-14-79, ef. 6-15-79; TSE 2-1979, f. 9-28-79, ef. 10-1-79;
TSE 3-1979, f. 11-28-79, ef. 11-30-79; TSE 2-1980, f. & ef. 5-30-80, Renumbered
from OAR 800-020-0045; TSE 1-1985, f. & ef. 1-15-85; TSE 3-1985, f. & ef.
12-5-85; TSE 2-1989, f. & cert. ef. 10-27-89; TSE 8-1992, f. & cert. ef.
12-22-92; TSE 2-1997, f. & cert. ef. 7-2-97; BTSE 1-2001, f. & cert. ef.
4-19-01; BTP 1-2003, f. & cert. ef. 9-23-03; BTP 1-2007, f. 1-12-07, cert. ef.
2-1-07; BTP 1-2009, f. & cert. ef. 2-5-09; BTP 1-2010, f. 1-19-10, cert. ef.
2-1-10; BTP 1-2012, f. 1-30-12, cert. ef. 2-1-12; BTP 1-2015, f. 1-16-15, cert.
ef. 2-1-15
800-015-0030
Continuing Education and Basic Sponsor
Requirements
(1) Sponsors shall:
(a) Maintain for at least four
(4) years an outline of each program presented;
(b) Maintain for at least four
(4) years a record of attendance for each program presented;
(c) Maintain for at least four
(4) years a record of instructor names, addresses and qualification; and
(d) Provide the student a certificate
or other verification of completion at the conclusion of the program. If the sponsor
is an accredited college or university, a photocopy of an official transcript or
certificate of completion showing the credit earned will be acceptable verification.
For all other sponsors, the certification shall include:
(A) Name of student;
(B) Name, address and telephone
number of sponsoring institution/association or organization;
(C) Location of program;
(D) Title of program and description
of content;
(E) Name of instructor or presenter;
(F) Date(s) of attendance;
(G) Number of instruction hours.
(2) Sponsors must conduct their
programs in an honest and ethical manner.
Stat. Auth.: ORS 673.655

Stats. Implemented:

Hist.: TSE 9, f. & ef. 6-28-76;
TSE 1-1979, f. 6-14-79, ef. 6-15-79; TSE 2-1979, f. 9-28-79, ef. 10-1-79; TSE 3-1979,
f. 11-28-79, ef. 11-30-79; TSE 2-1980, f. & ef. 5-30-80, Renumbered from OAR
800-020-0045; TSE 1-1985, f. & ef. 1-15-85; TSE 3-1985, f. & ef. 12-5-85;
TSE 4-1995, f. & cert. ef. 5-5-95; BTP 1-2003, f. & cert. ef. 9-23-03; BTP
1-2008, f. 1-14-08, cert. ef. 2-1-08; BTP 1-2009, f. & cert. ef. 2-5-09; BTP
1-2011, f. 1-24-11, cert. ef. 2-1-11; BTP 1-2012, f. 1-30-12, cert. ef. 2-1-12

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