(1) Make a materially false statement, material misrepresentation or material statement intended to mislead a client or another person concerning an exchange conducted under 26 U.S.C. 1031, or continue a course of material misrepresentation through advertising or otherwise;
(2) Fail to account within a reasonable time for moneys or property in the exchange facilitator’s possession that belongs to another person;
(3) Engage in conduct that constitutes fraud or dishonesty or commit a crime involving fraud, misrepresentation, deceit, embezzlement, misappropriation of funds, robbery or theft; or
(4) Materially fail to fulfill the exchange facilitator’s contractual duty to deliver moneys or property to a client, unless the failure results from circumstances beyond the exchange facilitator’s control. [2013 c.392 §5]
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.