​​​Background

For a municipal audit or review report to be in compliance with municipal audit law (ORS 297.465), the audit or review must be conducted by a licensed municipal auditor.

Independent accountants are licensed by the Oregon Board of Accountancy (BOA). The BOA is also responsible for preparing and maintaining a roster of accountants authorized to conduct the municipal audits required by ORS 297.670.

Finding a Licensed Municipal Auditor

The BOA posts two lists on their website that identifies auditors who have current CPA license and the required licensure to perform municipal audits or reviews: 

• Municipal Audit Roster – Lists all CPAs licensed to perform municipal audits in Oregon that are based in Oregon 
• Mobility Municipal Roster – Lists all CPA licensed to perform municipal audits in Oregon that are based in other states 

These lists are periodically updated. If an auditor has been engaged for more than one reporting period, we recommended the municipality check the BOA website annually to ensure the municipal auditor’s license remains current. 

Once auditors are identiied, follow procurement rules to solicit contract bids and execute a contract. See the Procurement Basics resource​ for additional direction.

Stay Connected

Get notified of changes in Municipal Audit Law, financial reporting requirements, audit standards, and changes to program forms or processes. ​​ Sign up for updates here.

Questions?

Call our office at 503-986-2255 or email municipalfilings.sos@oregon.gov.