Chapter 673  Accountants; Tax Consultants and Preparers

Accountants

§ 673.010 Definitions for ORS 673.010 to 673.457
§ 673.012 Rules defining certain terms
§ 673.015 Statement of public interest in regulating practice of accountancy

(Authority To Practice Public Accountancy)

§ 673.040 Eligibility for certificate of certified public accountant
§ 673.050 General qualifications for candidates for C.P.A. examination
§ 673.060 C.P.A. and public accountant examination
§ 673.075 Credit for examination sections taken in other states
§ 673.100 License as public accountant
§ 673.103 Public accountant audits prohibited
§ 673.138 Liability of persons operating in certain registered business organization
§ 673.150 Permits to engage in practice of public accountancy
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(Practice Of Accountancy)

§ 673.320 Requirements for providing attestation or compilation services or issuing report
§ 673.325 Statement allowed without permit or authorization
§ 673.345 Payment or acceptance of commissions
§ 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 accountant or public accountant
§ 673.380 Disposition of statements, records, schedules, working papers and memoranda of licensee
§ 673.385 Disclosure of client information prohibited
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(Civil Penalties)

§ 673.400 Civil penalties

(Oregon Board Of Accountancy)

§ 673.410 Oregon Board of Accountancy
§ 673.415 Furnishing of signature block of income tax return or report by Department of Revenue
§ 673.440 Compilation of laws and rules
§ 673.445 Code of professional conduct
§ 673.455 Peer Review Oversight Committee
§ 673.457 Review by alternative peer review program
§ 673.465 Authority of Oregon Board of Accountancy to require fingerprints

Tax Consultants And Tax Preparers