Oregon Statutes - Chapter 673 - Accountants; Tax Consultants and Preparers - Section 673.103 - Public accountant audits prohibited; exception.

(1) Except as provided in subsection (2) of this section, a public accountant licensed under ORS 673.100 may not perform audits.

(2) Subsection (1) of this section does not apply to a public accountant licensed under ORS 673.100 who first qualified for and applied to take the examination described in ORS 673.060 before January 1, 2002. [2001 c.735 §5; 2003 c.241 §1]

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Last modified: August 7, 2008