There Is a Newer Version of the Oregon Revised Statutes
2011 Oregon Revised Statutes
ORS Volume 15, Chapters 670 - 704
ORS Chapter 673
- 673.010 Definitions for ORS 673.010 to 673.457; rules.
- 673.012 Rules defining certain terms.
- 673.015 Statement of public interest in regulating practice of accountancy.
- 673.020 [Amended by 1975 c.440 3; 1985 c.605 1; 1993 c.431 2; repealed by 1999 c.322 44]
- 673.030 [Amended by 1975 c.440 4; 1981 c.89 3; 1985 c.605 2; 1993 c.431 3; repealed by 1999 c.322 44] (Authority to Practice Public Accountancy)
- 673.040 Eligibility for certificate of certified public accountant; experience requirement; issuance of certificate to licensee from other state or country; fee; rules.
- 673.050 General qualifications for candidates for C.P.A. examination; rules.
- 673.060 C.P.A. and public accountant examination; scope; conduct; fee.
- 673.070 [Repealed by 1979 c.84 5]
- 673.075 Credit for examination sections taken in other states.
- 673.080 [Amended by 1971 c.217 3; 1975 c.440 8; 1981 c.89 5; 1983 c.247 1; 1991 c.187 2; repealed by 1999 c.322 44]
- 673.090 [Amended by 1975 c.440 9; 1985 c.605 3; 1991 c.187 3; repealed by 1999 c.322 44]
- 673.095 [1985 c.605 6; 1991 c.187 4; 1993 c.193 2; repealed by 1999 c.322 44]
- 673.100 License as public accountant; application; rules; fee.
- 673.103 Public accountant audits prohibited; exception.
- 673.110 [Repealed by 1981 c.89 21]
- 673.120 [Amended by 1981 c.89 6a; repealed by 1985 c.605 21]
- 673.130 [Amended by 1975 c.440 11; 1981 c.89 7; 1985 c.605 4; 1991 c.187 6; repealed by 1999 c.322 44]
- 673.132 [1993 c.431 14; repealed by 1999 c.322 44]
- 673.134 [1993 c.431 15; repealed by 1999 c.322 44]
- 673.136 [1993 c.431 16; repealed by 1999 c.322 44]
- 673.138 Liability of persons operating in certain registered business organization.
- 673.140 [Amended by 1981 c.89 8; repealed by 1999 c.322 44]
- 673.150 Permits to engage in practice of public accountancy; permit renewals; fees; rules.
- 673.153 Holders of licenses issued by other states; fees.
- 673.160 Registration of business organizations; exceptions; fees; rules.
- 673.165 Continuing education; types of programs; hours; waiver; rules.
- 673.170 Disciplinary actions; grounds; investigations; costs.
- 673.173 Cease and desist orders.
- 673.175 Review of statement or report prepared by accountant required by consent agreement; liability of accountant performing review.
- 673.180 [Amended by 1971 c.734 113; 1985 c.605 11; repealed by 1999 c.322 44]
- 673.185 Procedure for disciplinary actions and adoption of rules; continuing authority of board.
- Note: Legislative Counsel has substituted chapter 734, Oregon Laws 1971, for the words this 1971 Act in section 115, chapter 734, Oregon Laws 1971, compiled as 673.185. Specific ORS references have not been substituted, pursuant to 173.160. The sections for which substitution otherwise would be made may be determined by referring to the 1971 Comparative Section Table located in Volume 20 of ORS.
- 673.190 [Amended by 1971 c.418 21; repealed by 1971 c.734 21]
- 673.200 [Repealed by 1971 c.734 21]
- 673.210 Reissuance of revoked or suspended licenses.
- 673.220 Inactive status; conditions; rules; roster; fees.
- 673.310 Words or abbreviations of similar import to certified public accountant, public accountant, C.P.A. or P.A. prohibited.
- 673.320 Requirements for providing attestation or compilation services or issuing report; exceptions; use of terms certified public accountant, public accountant, C.P.A. or P.A.; exceptions.
- 673.325 Statement allowed without permit or authorization.
- 673.330 [Amended by 1975 c.440 17; 1985 c.605 12; 1993 c.431 7; repealed by 1999 c.322 44]
- 673.340 [Amended by 1975 c.440 18; 1993 c.431 8; repealed by 1999 c.322 44]
- 673.345 Payment or acceptance of commissions; contingent fees; referral fees; rules.
- 673.350 Application of ORS 673.010 to 673.457 to employees of registered business organizations.
- 673.360 Injunctions.
- 673.370 Acts constituting prima facie evidence that person is authorized to use words certified public account or public accountant.
- 673.380 Disposition of statements, records, schedules, working papers and memoranda of licensee.
- 673.385 Disclosure of client information prohibited; exceptions.
- 673.390 Solicitation permitted.
- 673.400 Civil penalties.
- 673.410 Oregon Board of Accountancy; confirmation; qualifications; enforcement authority.
- 673.415 Furnishing of signature block of income tax return or report by Department of Revenue; use of information; unlawful disclosure.
- 673.420 [Repealed by 1971 c.753 74]
- 673.430 [Repealed by 1971 c.753 74]
- 673.440 Compilation of laws and rules; availability.
- 673.445 Code of professional conduct; accounting standards; rules.
- 673.450 [Amended by 1969 c.314 76; repealed by 1971 c.753 74]
- 673.455 Peer Review Oversight Committee; alternative peer review programs; review of persons and business organizations performing attestation or compilation services.
- 673.457 Review by alternative peer review program; right of Oregon Board of Accountancy to conduct review.
- 673.460 [Amended by 1967 c.637 27; repealed by 1971 c.753 74]
- 673.465 Authority of Oregon Board of Accountancy to require fingerprints.
- 673.470 [Repealed by 1971 c.753 74]
- 673.480 [Amended by 1975 c.440 21; repealed by 1981 c.89 21] TAX CONSULTANTS AND TAX PREPARERS (Generally)
- 673.605 Definitions for ORS 673.605 to 673.740.
- 673.610 Application of ORS 673.605 to 673.740.
- 673.615 Prohibited acts; preparation of tax returns; refund anticipation loans.
- 673.625 Qualifications for tax consultant and tax preparer; examination.
- Note: The amendments to 673.625 by section 2, chapter 95, Oregon Laws 2011, become operative July 1, 2012, and apply to applications for licensing as a tax consultant submitted on or after July 1, 2012. See section 4, chapter 95, Oregon Laws 2011. The text that is operative until July 1, 2012, including amendments by section 1, chapter 95, Oregon Laws 2011, is set forth for the user s convenience.
- 673.625. (1) Every applicant for a license as a tax consultant and every applicant for licensing as a tax preparer must: (a) Be 18 years of age or older; (b) Possess a high school diploma or have passed an equivalency examination; (c) Present evidence satisfactory to the State Board of Tax Practitioners that the applicant has successfully completed at least 80 hours in basic personal income tax law, theory and practice at a school training session or educational institution approved by the board; and (d) Possess a preparer tax identification number issued by the Internal Revenue Service. (2) In addition to the requirements of subsection (1) of this section, every applicant for licensing as a tax preparer must pass to the satisfaction of the board an examination. The examination must be constructed in a manner that in the judgment of the board measures the applicant s knowledge of Oregon and federal personal income tax law, theory and practice. (3) In addition to the requirements of subsection (1) of this section, every applicant for licensing as a tax consultant must: (a) Present evidence satisfactory to the board of active employment, as described in ORS 673.615 (2), as a tax preparer or employment in this or another state in a capacity that is, in the judgment of the board equivalent to that of a tax preparer or tax consultant, for not less than a cumulative total of 780 hours during at least two of the last five years. The board shall consider certification by a tax consultant or person described in ORS 673.610 (2) or (4) that the applicant was employed as a tax preparer under supervision for the period indicated in the certificate to be satisfactory evidence of the applicant s employment as a tax preparer for the period indicated. If an applicant has worked less than a cumulative total of 780 hours in at least two of the last five years, the board may consider the number of hours employed, the number of years employed, the number of tax returns prepared and whether the work involved contributed directly to the professional competence of the individual in determining if a tax preparer or tax consultant has met the work experience requirement. (b) Pass to the satisfaction of the board an examination that is constructed in a manner that in the judgment of the board measures the applicant s knowledge of Oregon and federal personal income tax law, theory and practice. The examination for a tax consultant s license must be of a more exacting nature and require higher standards of knowledge of personal income tax law, theory and practice than the examination for a tax preparer s license. (4) If, in the judgment of the board, an applicant has, in combination, the education and experience to qualify for a tax consultant s or preparer s license, but does not meet or cannot present evidence of strict compliance with the requirements of subsection (1)(c) or subsection (3)(a) of this section, the board may allow some of the applicant s education or experience to substitute one for the other. However, this subsection does not allow a waiver of, or substitution for, any qualifications needed for a tax consultant s or preparer s license other than those described in subsection (1)(c) or subsection (3)(a) of this section.
- 673.630 Tax consultant s application.
- 673.635 Tax preparer s application.
- 673.637 Licensing of person licensed in another state or enrolled to practice before Internal Revenue Service; requirements; fees.
- 673.640 Issuance of licenses.
- 673.643 Preparation of tax returns by corporation, firm or partnership; requirements; liability; prohibitions.
- 673.645 Renewal of licenses; restoration of lapsed license; rules.
- 673.650 [1973 c.387 9; repealed by 1975 c.464 26]
- 673.651 [1975 c.464 14; repealed by 1977 c.842 21 and 1977 c.873 26]
- 673.655 Continuing education requirement; waiver.
- 673.660 Licenses to be displayed.
- 673.663 Use of title tax consultant.
- 673.665 [1973 c.387 12; repealed by 1975 c.464 26]
- 673.667 Inactive status; application; renewal; reactivation; revocation or suspension; prohibition; rules.
- 673.670 [1973 c.387 13; repealed by 1975 c.464 26]
- 673.675 [1973 c.387 14; repealed by 1975 c.464 26]
- 673.680 [1973 c.387 15; repealed by 1975 c.464 26]
- 673.685 Fees; rules.
- 673.690 Tax consultant s records.
- 673.695 Secretary of State as agent for service of process against nonresident; fee.
- 673.697 Continuing authority of board.
- 673.700 Disciplinary action; grounds.
- 673.705 Prohibited acts.
- 673.710 Names of tax preparers and other information furnished by Department of Revenue; use of information.
- 673.712 Refund anticipation loan disclosures.
- 673.715 Local government regulation of refund anticipation loans prohibited; preemption.
- 673.725 State Board of Tax Practitioners; term;qualification.
- 673.730 Powers of board; rules.
- 673.732 Cease and desist orders.
- 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.
- 673.735 Civil penalties.
- 673.740 Educational program as remedy.
- 673.990 Criminal penalties.
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