Ask a question on the site
Questions
Lawyers
Blogs
Legislation
Contacts
Become a lawyer
Login Registration
Section 673.010 - Definitions for ORS 673.010 to 673.465; rules. - (1) "Attestation services" means the following professional services required to...
Section 673.015 - Statement of public interest in regulating practice of accountancy. - (1) The promotion of reliable information used for guidance in...
Section 673.040 - Eligibility for certificate of certified public accountant; experience requirement; issuance of certificate to licensee from other state or country; fee; rules. - (2) An applicant for a certificate shall show that after...
Section 673.050 - General qualifications for candidates for C.P.A. examination; rules. - (2) A person may apply to take the examination for...
Section 673.060 - C.P.A. and public accountant examination; scope; conduct; fee; rules. - (2) A person must pass all sections of the examination...
Section 673.075 - Credit for examination sections taken in other states. - (2) Any examination for which credit is granted an applicant...
Section 673.100 - License as public accountant; application; rules; fee. - (a) Passes an examination on the code of professional ethics...
Section 673.103 - Public accountant audits prohibited; exception. - (2) Subsection (1) of this section does not apply to...
Section 673.150 - Permits to engage in practice of public accountancy; permit renewals; fees; rules. - (a) A holder of the certificate of certified public accountant...
Section 673.153 - Holders of licenses issued by other states; fees. - (2)(a) A holder authorized under subsection (1) of this section...
Section 673.160 - Registration of business organizations; exceptions; fees; rules. - (a) Has an office in this state and: (A) Uses...
Section 673.165 - Continuing education; types of programs; hours; waiver; rules. - (2) The education programs shall include any of the following:...
Section 673.170 - Disciplinary actions; grounds; investigations; costs; orders; rules. - (a) Revoke, suspend, refuse to issue or limit the privileges...
Section 673.185 - Procedure for disciplinary actions and adoption of rules; continuing authority of board. - (2) When the board institutes or continues a disciplinary action...
Section 673.210 - Reissuance of revoked or suspended licenses. - (2) The power of the board to suspend any authority...
Section 673.220 - Inactive status; conditions; rules; roster; fees. - (a) Whose license is not suspended or revoked; (b) Who...
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. - (A) Holds a permit or registration issued under ORS 673.010...
Section 673.325 - Statement allowed without permit or authorization. - ______________________________________________________________________________ The accompanying balance sheet of XYZ Company as of...
Section 673.345 - Payment or acceptance of commissions; contingent fees; referral fees; rules. - (A) Pay a commission to obtain a client; (B) Accept...
Section 673.360 - Injunctions. - (2) The board may apply to the court for an...
Section 673.370 - Acts constituting prima facie evidence that person is authorized to use words certified public account or public accountant. - (2) In any action referred to in subsection (1) of...
Section 673.380 - Disposition of statements, records, schedules, working papers and memoranda of licensee. - (2) A statement, record, schedule, working paper or memorandum described...
Section 673.385 - Disclosure of client information prohibited; exceptions. - (2) Nothing in subsection (1) of this section shall prohibit...
Section 673.410 - Oregon Board of Accountancy; confirmation; qualifications; enforcement authority; rules. - (2) Members of the board shall be appointed by the...
Section 673.415 - Furnishing of signature block of income tax return or report by Department of Revenue; use of information; unlawful disclosure. - (2) The Department of Revenue may furnish to the board...
Section 673.455 - Peer review programs; review of persons and business organizations performing attestation services or compilation services. - (2) Each holder of a permit under ORS 673.150, each...
Section 673.465 - Authority of Oregon Board of Accountancy to require fingerprints. - (1) Is applying for a license, certificate, registration or permit...
Section 673.475 - Authority of Oregon Board of Accountancy to disclose investigatory information relating to regulatory or enforcement function of public entity. - (2) A public entity that receives information pursuant to subsection...
Section 673.605 - Definitions for ORS 673.605 to 673.740. - (1) "Board" means the State Board of Tax Practitioners created...
Section 673.610 - Application of ORS 673.605 to 673.740. - (1) Any full- or part-time employee hired to fill a...
Section 673.615 - Prohibited acts; preparation of tax returns; refund anticipation loans. - (1) A person may not prepare or advise or assist...
Section 673.625 - Qualifications for tax consultant and tax preparer; examination. - (a) Be 18 years of age or older; (b) Possess...
Section 673.637 - Licensing of person licensed in another state or enrolled to practice before Internal Revenue Service; requirements; fees. - (a) Presents evidence satisfactory to the board that the applicant...
Section 673.640 - Issuance of licenses. - (a) Demonstrates to the satisfaction of the board fitness for...
Section 673.643 - Preparation of tax returns by corporation, firm or partnership; requirements; liability; prohibitions. - (a) Registers annually with the State Board of Tax Practitioners...
Section 673.645 - Renewal of licenses; restoration of lapsed license; rules. - (2) At least 30 days before the annual renewal date,...
Section 673.655 - Continuing education requirement; waiver. - (2) The board may exempt a tax consultant or tax...
Section 673.663 - Use of title "tax consultant." - (2) A sole proprietorship, partnership, corporation or other legal entity...
Section 673.667 - Inactive status; application; renewal; reactivation; revocation or suspension; prohibition; rules. - (2) A license in inactive status may be reactivated upon...
Section 673.685 - Fees; rules. - (a) Application for examination for a tax consultant’s license. (b)...
Section 673.690 - Tax consultant’s records. - (2) If a tax consultant is employed by another tax...
Section 673.695 - Secretary of State as agent for service of process against nonresident; fee. - (2) The acceptance of a license shall be considered equivalent...
Section 673.700 - Disciplinary action; grounds. - (1) Violation of ORS 673.615, 673.705 or 673.712. (2) Failure...
Section 673.705 - Prohibited acts. - (1) Obtain or attempt to obtain a license as a...
Section 673.710 - Names of tax preparers and other information furnished by Department of Revenue; use of information. - (a) The name, business name and address of the preparer;...
Section 673.712 - Refund anticipation loan disclosures. - (a) A listing or table of refund anticipation loan fees...
Section 673.715 - Local government regulation of refund anticipation loans prohibited; preemption. - (2) ORS 673.605 to 673.740 supersede and preempt any rule,...
Section 673.725 - State Board of Tax Practitioners; term; qualification. - (2) The term of office for each member shall be...
Section 673.730 - Powers of board; rules. - (1) To determine qualifications of applicants for licensing as a...
Section 673.732 - Cease and desist orders. - (2) If timely demand for a hearing is filed under...
Section 673.735 - Civil penalties. - (2) Civil penalties under this section shall be imposed as...
Section 673.800 - Definitions for ORS 673.800 to 673.825. - (1) "Affiliate" means a person that controls, is controlled by...
Section 673.805 - Notice required upon change in control. - (2) The notice required under subsection (1) of this section...
Section 673.810 - Duty to maintain bonds or deposits; duty to maintain insurance or deposits. - (a) Maintain one or more fidelity bonds that are issued...
Section 673.815 - Custodial duties; standards. - (a) Meet a prudent investor standard; and (b) Satisfy the...
Section 673.820 - Prohibitions. - (1) Make a materially false statement, material misrepresentation or material...
Section 673.825 - Right of action. - (2) An exchange facilitator that violates a provision of ORS...
Section 673.990 - Criminal penalties. - (2) Violation of any provision of ORS 673.605 to 673.740,...