2021 Oregon Revised Statutes
Chapter 673 - Accountants; Other Tax Professionals
Section 673.075 - Credit for examination sections taken in other states.

2021 Oregon Revised Statutes

Volume : 17 - Occupations

Chapter 673 - Accountants; Other Tax Professionals

Section 673.010 - Definitions for ORS 673.010 to 673.465; rules.

Section 673.015 - Statement of public interest in regulating practice of accountancy.

Section 673.040 - Eligibility for certificate of certified public accountant; experience requirement; issuance of certificate to licensee from other state or country; fee; rules.

Section 673.050 - General qualifications for candidates for C.P.A. examination; rules.

Section 673.060 - C.P.A. and public accountant examination; scope; conduct; fee; rules.

Section 673.075 - Credit for examination sections taken in other states.

Section 673.100 - License as public accountant; application; rules; fee.

Section 673.103 - Public accountant audits prohibited; exception.

Section 673.150 - Permits to engage in practice of public accountancy; permit renewals; fees; rules.

Section 673.153 - Holders of licenses issued by other states; fees.

Section 673.160 - Registration of business organizations; exceptions; fees; rules.

Section 673.165 - Continuing education; types of programs; hours; waiver; rules.

Section 673.170 - Disciplinary actions; grounds; investigations; costs; orders; rules.

Section 673.185 - Procedure for disciplinary actions and adoption of rules; continuing authority of board.

Section 673.210 - Reissuance of revoked or suspended licenses.

Section 673.220 - Inactive status; conditions; rules; roster; fees.

Section 673.320 - Requirements for providing attestation services or compilation services or issuing report; exceptions; use of terms certified public accountant, public accountant, C.P.A. or P.A.; exceptions.

Section 673.325 - Statement allowed without permit or authorization.

Section 673.345 - Payment or acceptance of commissions; contingent fees; referral fees; rules.

Section 673.360 - Injunctions.

Section 673.370 - Acts constituting prima facie evidence that person is authorized to use words certified public account or public accountant.

Section 673.380 - Disposition of statements, records, schedules, working papers and memoranda of licensee.

Section 673.385 - Disclosure of client information prohibited; exceptions.

Section 673.410 - Oregon Board of Accountancy; confirmation; qualifications; enforcement authority; rules.

Section 673.415 - Furnishing of signature block of income tax return or report by Department of Revenue; use of information; unlawful disclosure.

Section 673.455 - Peer review programs; review of persons and business organizations performing attestation services or compilation services.

Section 673.465 - Authority of Oregon Board of Accountancy to require fingerprints.

Section 673.475 - Authority of Oregon Board of Accountancy to disclose investigatory information relating to regulatory or enforcement function of public entity.

Section 673.605 - Definitions for ORS 673.605 to 673.740.

Section 673.610 - Application of ORS 673.605 to 673.740.

Section 673.615 - Prohibited acts; preparation of tax returns; refund anticipation loans.

Section 673.625 - Qualifications for tax consultant and tax preparer; examination.

Section 673.637 - Licensing of person licensed in another state or enrolled to practice before Internal Revenue Service; requirements; fees.

Section 673.640 - Issuance of licenses.

Section 673.643 - Preparation of tax returns by corporation, firm or partnership; requirements; liability; prohibitions.

Section 673.645 - Renewal of licenses; restoration of lapsed license; rules.

Section 673.655 - Continuing education requirement; waiver.

Section 673.663 - Use of title "tax consultant."

Section 673.667 - Inactive status; application; renewal; reactivation; revocation or suspension; prohibition; rules.

Section 673.685 - Fees; rules.

Section 673.690 - Tax consultant’s records.

Section 673.695 - Secretary of State as agent for service of process against nonresident; fee.

Section 673.700 - Disciplinary action; grounds.

Section 673.705 - Prohibited acts.

Section 673.710 - Names of tax preparers and other information furnished by Department of Revenue; use of information.

Section 673.712 - Refund anticipation loan disclosures.

Section 673.715 - Local government regulation of refund anticipation loans prohibited; preemption.

Section 673.725 - State Board of Tax Practitioners; term; qualification.

Section 673.730 - Powers of board; rules.

Section 673.732 - Cease and desist orders.

Section 673.735 - Civil penalties.

Section 673.800 - Definitions for ORS 673.800 to 673.825.

Section 673.805 - Notice required upon change in control.

Section 673.810 - Duty to maintain bonds or deposits; duty to maintain insurance or deposits.

Section 673.815 - Custodial duties; standards.

Section 673.820 - Prohibitions.

Section 673.825 - Right of action.

Section 673.990 - Criminal penalties.