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Oregon Revised Statutes
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Accountants; Other Tax Professionals
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Section
673.010
Definitions for ORS 673.010 to 673.465; rules.
Section
673.012
[2001 c.313 §4; 2009 c.531 §2; repealed by 2015 c.451 §25]
Section
673.015
Statement of public interest in regulating practice of accountancy.
Section
673.020
[Amended by 1975 c.440 §3; 1985 c.605 §1; 1993 c.431 §2; repealed by 1999 c.322 §44]
Section
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[Amended by 1975 c.440 §4; 1981 c.89 §3; 1985 c.605 §2; 1993 c.431 §3; repealed by 1999 c.322 §44]
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
673.070
[Repealed by 1979 c.84 §5]
Section
673.075
Credit for examination sections taken in other states.
Section
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[Amended by 1971 c.217 §3; 1975 c.440 §8; 1981 c.89 §5; 1983 c.247 §1; 1991 c.187 §2; repealed by 1999 c.322 §44]
Section
673.090
[Amended by 1975 c.440 §9; 1985 c.605 §3; 1991 c.187 §3; repealed by 1999 c.322 §44]
Section
673.095
[1985 c.605 §6; 1991 c.187 §4; 1993 c.193 §2; repealed by 1999 c.322 §44]
Section
673.100
License as public accountant; application; rules; fee.
Section
673.103
Public accountant audits prohibited; exception.
Section
673.110
[Repealed by 1981 c.89 §21]
Section
673.120
[Amended by 1981 c.89 §6a; repealed by 1985 c.605 §21]
Section
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[Amended by 1975 c.440 §11; 1981 c.89 §7; 1985 c.605 §4; 1991 c.187 §6; repealed by 1999 c.322 §44]
Section
673.132
[1993 c.431 §14; repealed by 1999 c.322 §44]
Section
673.134
[1993 c.431 §15; repealed by 1999 c.322 §44]
Section
673.136
[1993 c.431 §16; repealed by 1999 c.322 §44]
Section
673.138
Liability of persons operating in certain registered business organization.
Section
673.140
[Amended by 1981 c.89 §8; repealed by 1999 c.322 §44]
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
673.173
[2005 c.39 §3; repealed by 2015 c.451 §25]
Section
673.175
Review of statement or report prepared by accountant required by consent agreement; liability of accountant performing review.
Section
673.180
[Amended by 1971 c.734 §113; 1985 c.605 §11; repealed by 1999 c.322 §44]
Section
673.185
Procedure for disciplinary actions and adoption of rules; continuing authority of board.
Section
673.190
[Amended by 1971 c.418 §21; repealed by 1971 c.734 §21]
Section
673.200
[Repealed by 1971 c.734 §21]
Section
673.210
Reissuance of revoked or suspended licenses.
Section
673.220
Inactive status; conditions; rules; roster; fees.
Section
673.310
Words or abbreviations of similar import to certified public accountant, public accountant, C.P.A. or P.A. prohibited.
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
673.330
[Amended by 1975 c.440 §17; 1985 c.605 §12; 1993 c.431 §7; repealed by 1999 c.322 §44]
Section
673.340
[Amended by 1975 c.440 §18; 1993 c.431 §8; repealed by 1999 c.322 §44]
Section
673.345
Payment or acceptance of commissions; contingent fees; referral fees; rules.
Section
673.350
Application of ORS 673.010 to 673.465 to employees of registered business organizations.
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
673.390
Solicitation permitted.
Section
673.400
Civil penalties.
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
673.420
[Repealed by 1971 c.753 §74]
Section
673.425
Oregon Board of Accountancy Fund.
Section
673.430
[Repealed by 1971 c.753 §74]
Section
673.440
Compilation of laws and rules; availability.
Section
673.445
[1981 c.89 §18; 2009 c.531 §9; repealed by 2015 c.451 §25]
Section
673.450
[Amended by 1969 c.314 §76; repealed by 1971 c.753 §74]
Section
673.455
Peer review programs; review of persons and business organizations performing attestation services or compilation services.
Section
673.457
Review by peer review program; right of Oregon Board of Accountancy to conduct review.
Section
673.460
[Amended by 1967 c.637 §27; repealed by 1971 c.753 §74]
Section
673.465
Authority of Oregon Board of Accountancy to require fingerprints.
Section
673.470
[Repealed by 1971 c.753 §74]
Section
673.475
Authority of Oregon Board of Accountancy to disclose investigatory information relating to regulatory or enforcement function of public entity.
Section
673.480
[Amended by 1975 c.440 §21; repealed by 1981 c.89 §21]
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
673.630
Tax consultant’s application.
Section
673.635
Tax preparer’s application.
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
673.650
[1973 c.387 §9; repealed by 1975 c.464 §26]
Section
673.651
[1975 c.464 §14; repealed by 1977 c.842 §21 and 1977 c.873 §26]
Section
673.655
Continuing education requirement; waiver.
Section
673.660
Licenses to be displayed.
Section
673.663
Use of title "tax consultant."
Section
673.665
[1973 c.387 §12; repealed by 1975 c.464 §26]
Section
673.667
Inactive status; application; renewal; reactivation; revocation or suspension; prohibition; rules.
Section
673.670
[1973 c.387 §13; repealed by 1975 c.464 §26]
Section
673.675
[1973 c.387 §14; repealed by 1975 c.464 §26]
Section
673.680
[1973 c.387 §15; repealed by 1975 c.464 §26]
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
673.697
Continuing authority of board.
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
673.740
Educational program as remedy.
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.