2015 Oregon Revised Statutes
Volume : 15 - Occupations
Chapter 673 - Accountants; Other Tax Professionals
Section 673.325 - Statement allowed without permit or authorization.
The following statement signed by a person who does not hold a permit issued under ORS 673.150 or the authorization granted under ORS 673.153 shall not constitute a report under ORS 673.320, so long as the statement is not accompanied by any wording indicating the person is an accountant or auditor or other language prohibited by ORS 673.310 or 673.320:
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The accompanying balance sheet of XYZ Company as of (date), and the related statements of income (or retained earnings or cash flow) for the year then ended have been prepared by me (us).
The information presented in these financial statements is the representation of management (owners).
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[1997 c.610 §2; 1999 c.322 §18a; 2001 c.104 §258; 2001 c.638 §11]
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