Oregon Statutes - Chapter 673 - Accountants; Tax Consultants and Preparers

673.010 Definitions for ORS 673.010 to 673.457; rules.
As used in ORS 673.010 to 673.457: (1) �Attest,� �attesting� or �attestation� means the opinion of a licensee as to the reliability or fairness of...
673.012 Rules defining certain terms.
The Oregon Board of Accountancy shall adopt rules defining the terms �commission� and �referral fee� for purposes of ORS 673.010 to 673.457. [2001 c.313 §4]
673.015 Statement of public interest in regulating practice of accountancy.
The public interest requires: (1) The promotion of reliable information used for guidance in financial transactions and accounting for, or assessing the financial status or...
673.020 [Amended by 1975 c.440 §3; 1985 c.605 §1; 1993 c.431 §2; repealed by 1999 c.322 §44]
673.030 [Amended by 1975 c.440 §4; 1981 c.89 §3; 1985 c.605 §2; 1993 c.431 §3; repealed by 1999 c.322 §44]
673.040 Eligibility for certificate of certified public accountant; experience requirement; issuance of certificate to licensee from other state or country; fee; rules.
(1) A certificate of certified public accountant shall be issued to any applicant who meets the requirements of this section and ORS 673.050 and 673.060...
673.050 General qualifications for candidates for C.P.A. examination; rules.
(1) Except as provided in subsection (2) of this section, a candidate for admission to the examination for a certified public accountant certificate shall present...
673.060 C.P.A. and public accountant examination; scope; conduct; fee.
(1) A person must pass an examination as a condition of the issuance of a certificate of certified public accountant under ORS 673.040 or of...
673.070 [Repealed by 1979 c.84 §5]
673.075 Credit for examination sections taken in other states.
(1) The Oregon Board of Accountancy may, in accordance with its rules, grant credit to an applicant for one or more sections of an examination...
673.080 [Amended by 1971 c.217 §3; 1975 c.440 §8; 1981 c.89 §5; 1983 c.247 §1; 1991 c.187 §2; repealed by 1999 c.322 §44]
673.090 [Amended by 1975 c.440 §9; 1985 c.605 §3; 1991 c.187 §3; repealed by 1999 c.322 §44]
673.095 [1985 c.605 §6; 1991 c.187 §4; 1993 c.193 §2; repealed by 1999 c.322 §44]
673.100 License as public accountant; application; rules; fee.
(1) The Oregon Board of Accountancy shall issue a license as a public accountant to a person who applies for the license and who: (a)...
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...
673.110 [Repealed by 1981 c.89 §21]
673.120 [Amended by 1981 c.89 §6a; repealed by 1985 c.605 §21]
673.130 [Amended by 1975 c.440 §11; 1981 c.89 §7; 1985 c.605 §4; 1991 c.187 §6; repealed by 1999 c.322 §44]
673.132 [1993 c.431 §14; repealed by 1999 c.322 §44]
673.134 [1993 c.431 §15; repealed by 1999 c.322 §44]
673.136 [1993 c.431 §16; repealed by 1999 c.322 §44]
673.138 Liability of persons operating in certain registered business organization.
Notwithstanding any other law, the liability and limitations on liability of a shareholder, owner, member or comparable person in a registered business organization that is...
673.140 [Amended by 1981 c.89 §8; repealed by 1999 c.322 §44]
673.150 Permits to engage in practice of public accountancy; permit renewals; fees; rules.
(1) A permit to engage in the practice of public accountancy in this state shall be issued by the Oregon Board of Accountancy biennially to...
673.153 Holders of certificates and licenses issued by other states; fees.
(1) The Oregon Board of Accountancy may authorize a holder of a license with a principal place of business in another state to practice public...
673.160 Registration of business organizations; fees; rules.
(1) Business organizations of certified public accountants or of public accountants shall register with the Oregon Board of Accountancy if the business organization: (a) Uses...
673.165 Continuing education; types of programs; hours; waiver; rules.
(1) Each holder of a permit issued under ORS 673.150, under rules adopted by the Oregon Board of Accountancy, shall participate in a continuing education...
673.170 Disciplinary actions; grounds; costs.
(1) The Oregon Board of Accountancy may take any of the following disciplinary actions: (a) Revoke, suspend or refuse to issue any certificate issued under...
673.173 Cease and desist orders.
(1) A cease and desist order issued under ORS 673.170 shall include the following: (a) A statement of the facts constituting the violation. (b) A...
673.175 Review of statement or report prepared by accountant required by consent agreement; liability of accountant performing review.
If the Oregon Board of Accountancy, as part of a consent agreement entered into under ORS 673.170, requires a certified public accountant or public accountant...
673.180 [Amended by 1971 c.734 §113; 1985 c.605 §11; repealed by 1999 c.322 §44]
673.185 Procedure for disciplinary actions and adoption of rules; continuing authority of board.
(1) When the Oregon Board of Accountancy proposes to refuse to issue a certificate under ORS 673.040, license under ORS 673.100, permit under ORS 673.150,...
673.190 [Amended by 1971 c.418 §21; repealed by 1971 c.734 §21]
673.200 [Repealed by 1971 c.734 §21]
673.210 Reissuance of revoked or suspended licenses.
(1) The Oregon Board of Accountancy may reissue any license that it has revoked or may modify the suspension of any license that it has...
673.220 Inactive status; conditions; rules; roster.
(1) The Oregon Board of Accountancy may grant inactive status to any licensee who does not hold the licensee out to clients or the public...
673.310 Words or abbreviations of similar import to certified public accountant, public accountant, C.P.A. or P.A. prohibited.
No person, partnership, professional corporation or other business form shall assume or use the title or designation �certified accountant,� �chartered accountant,� �enrolled accountant,� �licensed accountant,�...
673.320 Permit or registration required to provide attestation or compilation services or issue report; exceptions; use of terms certified public accountant, public accountant, C.P.A. or P.A; exceptions; rules.
(1) A person or business organization in this state shall not provide attestation or compilation services for or issue a report on financial statements of...
673.325 Statement allowed without permit or authorization.
The following statement signed by a person who does not hold a permit issued under ORS 673.150 or the authorization granted under ORS 673.153 shall...
673.330 [Amended by 1975 c.440 §17; 1985 c.605 §12; 1993 c.431 §7; repealed by 1999 c.322 §44]
673.340 [Amended by 1975 c.440 §18; 1993 c.431 §8; repealed by 1999 c.322 §44]
673.345 Payment or acceptance of commissions; contingent fees; referral fees; rules.
(1)(a) A holder of a permit under ORS 673.150 or a business organization registered under ORS 673.160, when the conditions set forth in paragraph (b)...
673.350 Application of ORS 673.010 to 673.457 to employees of registered business organizations.
Nothing contained in ORS 673.010 to 673.457 shall prohibit any person not a certified public accountant or public accountant from serving as an employee of...
673.360 Injunctions.
(1) Whenever in the judgment of the Oregon Board of Accountancy any person has engaged, or is about to engage, in any acts or practices...
673.370 Acts constituting prima facie evidence that person is authorized to use words certified public account or public accountant.
(1) The display or uttering by a person of a card, sign, advertisement or other printed, engraved or written instrument or device, bearing a person�s...
673.380 Disposition of statements, records, schedules, working papers and memoranda of licensee.
(1) All statements, records, schedules, working papers and memoranda made by a licensee under ORS 673.010 to 673.457 or a partner, shareholder, officer, director, member,...
673.385 Disclosure of client information prohibited; exceptions.
(1) Except as provided in subsection (2) of this section or by permission of the client engaging a licensee, or the heirs, successors or personal...
673.390 Solicitation permitted.
The Oregon Board of Accountancy shall not adopt a rule prohibiting a licensee from soliciting an engagement to perform professional services. [1981 c.89 §16; 1993...
673.400 Civil penalties.
(1) Any person who violates any provision of ORS 673.010 to 673.457, any rule adopted thereunder or any order of the Oregon Board of Accountancy...
673.410 Oregon Board of Accountancy; confirmation; qualifications; enforcement authority.
(1) There is created an Oregon Board of Accountancy consisting of seven members. (2) Members of the board shall be appointed by the Governor for...
673.415 Furnishing of signature block of income tax return or report by Department of Revenue; use of information; unlawful disclosure.
(1) The Department of Revenue may furnish to the Oregon Board of Accountancy a copy of the signature block of an income tax return prepared...
673.420 [Repealed by 1971 c.753 §74]
673.430 [Repealed by 1971 c.753 §74]
673.440 Compilation of laws and rules; availability.
The Oregon Board of Accountancy shall produce, at least biennially, a compilation of ORS 673.010 to 673.457 and rules of the board. A copy of...
673.445 Code of professional conduct.
The Oregon Board of Accountancy may adopt a code of professional conduct for certified public accountants and public accountants. [1981 c.89 §18]
673.450 [Amended by 1969 c.314 §76; repealed by 1971 c.753 §74]
673.455 Peer Review Oversight Committee; alternative peer review programs; review of permit holders and business organizations; items for review.
(1) The Oregon Board of Accountancy shall appoint a Peer Review Oversight Committee. The board may also approve applications for operation of alternative peer review...
673.457 Review by alternative peer review program; right of Oregon Board of Accountancy to conduct review.
A review of the accountancy practice of a holder of a permit under ORS 673.150 that provides compilation services or of a registered business organization...
673.460 [Amended by 1967 c.637 §27; repealed by 1971 c.753 §74]
673.465 Authority of Oregon Board of Accountancy to require fingerprints.
For the purpose of requesting a state or nationwide criminal records check under ORS 181.534, the Oregon Board of Accountancy may require the fingerprints of...
673.470 [Repealed by 1971 c.753 §74]
673.480 [Amended by 1975 c.440 §21; repealed by 1981 c.89 §21]
673.605 Definitions for ORS 673.605 to 673.740.
As used in ORS 673.605 to 673.740 unless the context requires otherwise: (1) �Board� means the State Board of Tax Practitioners created by ORS 673.725....
673.610 Application of ORS 673.605 to 673.740.
ORS 673.605 to 673.740 do not apply to: (1) Any full or part-time employee hired to fill a permanent position, who in connection with the...
673.615 Prohibited acts; preparation of tax returns; refund anticipation loans.
Except as otherwise provided in ORS 673.605 to 673.740: (1) A person may not prepare or advise or assist in the preparation of personal income...
673.625 Qualifications for tax consultant and tax preparer; examination.
(1) Every applicant for a license as a tax consultant and every applicant for licensing as a tax preparer must: (a) Be not less than...
673.630 Tax consultant�s application.
Every person desiring to be licensed as a tax consultant shall apply in writing to the State Board of Tax Practitioners. The application forms shall...
673.635 Tax preparer�s application.
Every person desiring to be licensed as a tax preparer shall apply in writing to the State Board of Tax Practitioners. The application forms shall...
673.637 Licensing of person licensed in another state or enrolled to practice before Internal Revenue Service; requirements.
(1) The State Board of Tax Practitioners may issue a license to an applicant for a license as a tax consultant or as a tax...
673.640 Issuance of licenses.
(1) The State Board of Tax Practitioners shall license as a tax consultant or a tax preparer each applicant who: (a) Demonstrates to the satisfaction...
673.643 Preparation of tax returns by corporation, firm or partnership; requirements; liability; prohibitions.
(1) A sole proprietorship, partnership, corporation or other legal entity, through individuals who are authorized within this state to render those services, may engage in...
673.645 Renewal of licenses; restoration of lapsed license.
(1) Any licensed tax consultant and tax preparer shall apply to the State Board of Tax Practitioners and pay the fee for a renewal of...
673.650 [1973 c.387 §9; repealed by 1975 c.464 §26]
673.651 [1975 c.464 §14; repealed by 1977 c.842 §21 and 1977 c.873 §26]
673.655 Continuing education requirement; waiver.
(1) Except as provided in subsection (2) of this section, upon annual renewal of a tax preparer�s or tax consultant�s license, each person licensed as...
673.660 Licenses to be displayed.
Each tax consultant and preparer shall display the evidence of licensing issued to the tax consultant and preparer in accordance with rules adopted by the...
673.663 Use of title �tax consultant.�
(1) An individual may not assume or use the title or designation �tax consultant� unless the person is licensed as a tax consultant under ORS...
673.665 [1973 c.387 §12; repealed by 1975 c.464 §26]
673.667 Inactive status; application; renewal; reactivation; revocation or suspension; prohibition; rules.
(1) Whenever a tax consultant or tax preparer ceases to engage in the preparation or in advising or assisting in the preparation of personal income...
673.670 [1973 c.387 §13; repealed by 1975 c.464 §26]
673.675 [1973 c.387 §14; repealed by 1975 c.464 §26]
673.680 [1973 c.387 §15; repealed by 1975 c.464 §26]
673.685 Fees; rules.
(1) The State Board of Tax Practitioners shall adopt by rule fees for: (a) Application for examination for a tax consultant�s license. (b) Application for...
673.690 Tax consultant�s records.
(1) Except as provided in this section, every person licensed as a tax consultant shall keep records of all personal income tax returns prepared by...
673.695 Secretary of State as agent for service of process against nonresident; fee.
(1) The acceptance by a nonresident of a license as tax consultant or a tax preparer shall be considered equivalent to the appointment by the...
673.697 Continuing authority of board.
The lapsing, suspension or revocation of a license by operation of law or by order of the State Board of Tax Practitioners or by decision...
673.700 Disciplinary action; grounds.
The State Board of Tax Practitioners may refuse to issue or renew a tax consultant or preparer�s license, or may suspend or revoke a tax...
673.705 Prohibited acts.
It is unlawful for any person to: (1) Obtain or attempt to obtain a license as a tax consultant or a tax preparer by any...
673.710 Names of tax preparers and other information furnished by Department of Revenue; use of information.
(1) If a personal income tax return is prepared by someone other than the taxpayer, the Department of Revenue may furnish to the State Board...
673.712 Refund anticipation loan disclosures.
(1) Prior to a taxpayer�s completion of an application for a refund anticipation loan, the facilitator shall clearly disclose in writing to the taxpayer on...
673.715 Local government regulation of refund anticipation loans prohibited; preemption.
(1) A unit of a local government, as defined in ORS 174.116, may not adopt any rule, regulation, code or ordinance to restrict or limit...
673.725 State Board of Tax Practitioners; term; qualification.
(1) There is created a State Board of Tax Practitioners. The board shall consist of seven members who shall be appointed by the Governor. (2)...
673.730 Powers of board; rules.
The State Board of Tax Practitioners shall have the following powers, in addition to the powers otherwise granted by ORS 673.605 to 673.740, and shall...
673.732 Cease and desist orders.
(1) Except as provided in ORS 183.745, upon entry of a cease and desist order under ORS 673.605 to 673.740, the State Board of Tax...
673.735 Civil penalties.
(1) Any person who violates any provision of ORS 673.605 to 673.740, any rule adopted thereunder or any order of the State Board of Tax...
673.740 Educational program as remedy.
Under appropriate circumstances, as a further remedy in a proceeding which may or may not result in imposition of a civil penalty under ORS 673.735...
673.990 Criminal penalties.
(1) Violation of any of the provisions of ORS 673.310, 673.320, 673.345 or 673.350 is a Class A misdemeanor. Whenever the Oregon Board of Accountancy...

Last modified: August 7, 2008