(2) If timely demand for a hearing is filed under subsection (1) of this section, the board shall hold a contested case hearing on the cease and desist order as provided by ORS chapter 183. In the event of a contested case hearing, the civil penalties assessed in the cease and desist order are suspended until issuance of a final order, but the remaining provisions of the cease and desist order shall remain in full force and effect until issuance of the final order. A person is not entitled to judicial review of a cease and desist order unless the person has made a timely demand for a hearing.
(3) After the hearing, the board shall enter a final order vacating, modifying or affirming the cease and desist order.
(4) A person aggrieved by a cease and desist order of the board that was the subject of a timely application for hearing shall be entitled to judicial review of the cease and desist order under ORS chapter 183.
(5) A judgment of a reviewing court under ORS chapter 183 does not bar the board from thereafter vacating or modifying a cease and desist order involved in the proceeding for review, or entering any new order, for a proper cause that was not decided by the reviewing court.
(6) The board may file an injunction against a person for failure to comply with a cease and desist order. [2001 c.136 §5; 2003 c.576 §540]
Note: 673.732 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 673 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
Structure 2021 Oregon Revised Statutes
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 673.050 - 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 673.210 - Reissuance of revoked or suspended licenses.
Section 673.220 - Inactive status; conditions; rules; roster; fees.
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 673.385 - Disclosure of client information prohibited; exceptions.
Section 673.465 - Authority of Oregon Board of Accountancy to require fingerprints.
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 673.640 - Issuance of licenses.
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 673.685 - 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 673.712 - 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.