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2025 Oregon Revised Statutes
Volume : 17 - Occupations
Chapter 673 - Accountants; Other Tax Professionals
ACCOUNTANTS
- 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- Section 673.012 [2001 c.313 §4; 2009 c.531 §2; repealed by 2015 c.451 §25]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- Section 673.020 [Amended by 1975 c.440 §3; 1985 c.605 §1; 1993 c.431 §2; repealed by 1999 c.322 §44]
- Section 673.030 [Amended by 1975 c.440 §4; 1981 c.89 §3; 1985 c.605 §2; 1993 c.431 §3; repealed by 1999 c.322 §44]
- Section 673.040 [Amended by 1999 c.322 §3; 2001 c.638 §4; 2003 c.209 §1; 2007 c.112 §2; 2015 c.451 §7; 2023 c.6 §1; repealed by 2025 c.132 §37]
- Section 673.045 - Certified public accountant license; application; fees; rules.
- Section 673.050 - Certified public accountant examination; application process; fees; rules.
- Section 673.060 - C.P.A. examination; scope; 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- Section 673.070 [Repealed by 1979 c.84 §5]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- Section 673.080 [Amended by 1971 c.217 §3; 1975 c.440 §8; 1981 c.89 §5; 1983 c.247 §1; 1991 c.187 §2; repealed by 1999 c.322 §44]
- Section 673.090 [Amended by 1975 c.440 §9; 1985 c.605 §3; 1991 c.187 §3; repealed by 1999 c.322 §44]
- Section 673.095 [1985 c.605 §6; 1991 c.187 §4; 1993 c.193 §2; repealed by 1999 c.322 §44]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 - Public accountant license; application process; audit prohibition; fees; rules.
- Section 673.103 [2001 c.735 §5; 2003 c.241 §1; repealed by 2025 c.132 §37]
- Section 673.110 [Repealed by 1981 c.89 §21]
- Section 673.120 [Amended by 1981 c.89 §6a; repealed by 1985 c.605 §21]
- Section 673.130 [Amended by 1975 c.440 §11; 1981 c.89 §7; 1985 c.605 §4; 1991 c.187 §6; repealed by 1999 c.322 §44]
- Section 673.132 [1993 c.431 §14; repealed by 1999 c.322 §44]
- Section 673.134 [1993 c.431 §15; repealed by 1999 c.322 §44]
- Section 673.136 [1993 c.431 §16; repealed by 1999 c.322 §44]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- Section 673.140 [Amended by 1981 c.89 §8; repealed by 1999 c.322 §44]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 - License renewal; application process; fee; rules.
- Section 673.153 - Holders of licenses issued by other states; fees.
- Section 673.155 - License by reciprocity; application; fees; rules.
- Section 673.157 - Licensing of certified public accountants from foreign countries; fees; rules.
- 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; consent agreements; 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 license 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.
- 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 673.442 - Grants for scholarships in accounting; eligibility; rules.
- 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 673.657 - Registered tax aides; application; issuance of certificates; fee; rules.
- Section 673.658 - Renewal of certificates; continuing education; fee; rules.
- Section 673.660 - Licenses and certificates 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; tax consultants and tax preparers; grounds.
- Section 673.702 - Disciplinary action; registered tax aides; 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.
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