(a) Whose license is not suspended or revoked;
(b) Who is not:
(A) Practicing public accountancy in a business organization required to be registered with the board under ORS 673.160; or
(B) A sole practitioner; and
(c) Who does not perform or offer to perform for a client services involving the use of accounting or auditing skills, including but not limited to issuance of reports on financial statements, management advisory, financial advisory or consulting services, preparation of tax returns or the furnishing of advice on tax matters.
(2) A licensee granted inactive status by the board:
(a) Must pay a fee in an amount determined by the board by rule for becoming or remaining inactive or for becoming active.
(b) Shall place the word "inactive" next to the licensee’s name and title on any business card, letterhead or other professional document, other than a license issued by the board.
(3) The board may restore a lapsed permit to inactive status as provided in ORS 673.150 (5).
(4) The board shall maintain a current roster of all licensees granted inactive status.
(5) The provisions of ORS 673.010 to 673.465 apply to licensees granted inactive status. [1985 c.461 §2; 1987 c.455 §4; 1993 c.193 §4; 1999 c.322 §17; 2005 c.39 §6; 2009 c.531 §13; 2011 c.56 §2; 2015 c.451 §15]