OREGON BOARD OF ACCOUNTANCY
APPLICATION FOR ADMISSION TO THE ROSTER OF ACCOUNTANTS
AUTHORIZED TO CONDUCT MUNICIPAL AUDITS
List the classes you have attended in the two year period immediately preceding your application showing
you have completed 40 hours of Basic (Level 1) and/or Intermediate (Level 2) continuing education in the
following subjects with at least four (4) hours in each subject:
(Please refer to the “Subject Requirements” on page 1)
a.
Audits of State and Local Governments;
Governmental Accounting and Financial Reporting Standards (GAFR);
b.
Generally Accepted Governmental Auditing Standards (GAGAS);
c.
d.
Audits of Federal Programs and Related Compliance;
Oregon Local Budget Law; and
e.
f.
Minimum Standards for Audits and Reviews of Oregon Municipal Corporations.
Please submit the following for each course:
Proof of completion certificate
a.
b.
Verification of knowledge level of the course (Basic or Intermediate)
Course outline
c.
NASBA 3-digit QAS sponsor number, if self-study
d.
Conferences, seminars, in-house training, and other courses that are not Basic (Level 1) or Intermediate
(Level 2) are not eligible to be included in the hours required for admission to the municipal roster.
Upon approval of an applicant to the Roster, the Board shall notify the applicant in writing; enter the
applicant’s name on the Roster; and notify the Secretary of State that the applicant is authorized to conduct
municipal audits.
Oregon Board of Accountancy, 3218 Pringle RD SE#110, Salem, OR 97302
angel.m.legler@oregon.gov
If you have any questions, contact the Board office at (503) 378-2264 or
Continued enrollment on the Municipal Roster requires 24 hours of continuing education in governmental
courses each renewal period. OAR 801-020-0700.