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

(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

(Civil Penalties)

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

(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

(Licensing)

§ 673.625		Qualifications for tax consultant and tax preparer
§ 673.630		Tax consultants application
§ 673.635		Tax preparers application
§ 673.637		Licensing of person licensed in another state or enrolled to practice before Internal Revenue Service
§ 673.640		Issuance of licenses
§ 673.643		Preparation of tax returns by corporation, firm or partnership
§ 673.645		Renewal of licenses
§ 673.655		Continuing education requirement

(Refund Anticipation Loans)

§ 673.712		Refund anticipation loan disclosures
§ 673.715		Local government regulation of refund anticipation loans prohibited

(State Board Of Tax Practitioners)

State Board of Tax Practitioners

Qualification

§ 673.730		Powers of board
§ 673.732		Cease and desist orders
§ 673.735		Civil penalties
§ 673.740		Educational program as remedy

Criminal Penalties

Criminal penalties