ORS 673.410
Oregon Board of Accountancy

  • confirmation
  • qualifications
  • enforcement authority
  • rules

(1)

There is created an Oregon Board of Accountancy consisting of seven members.

(2)

Members of the board shall be appointed by the Governor for terms of three years, subject to confirmation by the Senate pursuant to Article III, section 4, of the Oregon Constitution.

(3)

The board members must be appointed as follows:

(a)

Four must have a current permit as a certified public accountant under the laws of this state and be actively engaged in public accountancy practice.

(b)

One must have a current permit as a certified public accountant under the laws of this state and be employed in private industry, education or government or be actively engaged in public accountancy practice.

(c)

One must be a member of the general public.

(d)

One must have a current license as a public accountant under the laws of this state and be actively engaged in public accountancy practice.

(4)

A person is not eligible for reappointment after the person’s third consecutive term until a period that is at least as long as the person’s appointed term has elapsed.

(5)

The authority of the board to enforce the provisions of ORS 673.010 (Definitions for ORS 673.010 to 673.465) to 673.465 (Authority of Oregon Board of Accountancy to require fingerprints) includes the authority to:

(a)

Regulate the practice of public accountancy by persons or business organizations holding certificates, licenses, permits or registrations issued under ORS 673.010 (Definitions for ORS 673.010 to 673.465) to 673.465 (Authority of Oregon Board of Accountancy to require fingerprints).

(b)

Adopt rules to implement the provisions of ORS 673.010 (Definitions for ORS 673.010 to 673.465) to 673.465 (Authority of Oregon Board of Accountancy to require fingerprints).

(c)

Adopt rules of professional conduct for the purpose of controlling the quality and probity of services offered by persons or business organizations holding certificates, licenses, permits or registrations issued under ORS 673.010 (Definitions for ORS 673.010 to 673.465) to 673.465 (Authority of Oregon Board of Accountancy to require fingerprints). Rules of professional conduct adopted under this paragraph may concern:

(A)

The independence, integrity and objectivity required to practice public accountancy;

(B)

The competency and technical expertise required to practice public accountancy;

(C)

Responsibilities to the public; and

(D)

Responsibilities to clients.

(d)

Adopt rules governing professional standards applicable to persons or business organizations holding certificates, licenses, permits or registrations issued under ORS 673.010 (Definitions for ORS 673.010 to 673.465) to 673.465 (Authority of Oregon Board of Accountancy to require fingerprints).

(e)

Appoint and fix the compensation of officers to serve at the pleasure of the board.

(f)

Appoint advisory committees as the board deems necessary.

(g)

Delegate administrative and enforcement duties as the board deems appropriate.

(h)

Collect fees required under the provisions of ORS 673.010 (Definitions for ORS 673.010 to 673.465) to 673.465 (Authority of Oregon Board of Accountancy to require fingerprints) for deposit in the Oregon Board of Accountancy Fund established under ORS 673.425 (Oregon Board of Accountancy Fund).

(i)

Impose discipline authorized by ORS 673.010 (Definitions for ORS 673.010 to 673.465) to 673.465 (Authority of Oregon Board of Accountancy to require fingerprints) and issue cease and desist orders under ORS 673.170 (Disciplinary actions).

(j)

Impose civil penalties as authorized by ORS 673.400 (Civil penalties) and deposit moneys collected from the imposition of civil penalties into the Oregon Board of Accountancy Fund established under ORS 673.425 (Oregon Board of Accountancy Fund).

(k)

Issue subpoenas to compel the attendance of witnesses or the production of records, documents, books, papers, memoranda or other information necessary to conduct an investigation under ORS 673.170 (Disciplinary actions).

(L)

Conduct hearings, administer oaths or affirmations to witnesses and take testimony necessary to conduct an investigation under ORS 673.170 (Disciplinary actions).

(m)

Conduct criminal records checks as authorized by ORS 673.465 (Authority of Oregon Board of Accountancy to require fingerprints).

(6)

The board shall exercise its authority under subsection (5) of this section, or as otherwise provided for by ORS 673.010 (Definitions for ORS 673.010 to 673.465) to 673.465 (Authority of Oregon Board of Accountancy to require fingerprints), in a manner that is consistent with protecting the public interest, as described in ORS 673.015 (Statement of public interest in regulating practice of accountancy). [Amended by 1963 c.580 §35; 1971 c.753 §30; 1981 c.89 §12; 1985 c.460 §1; 1987 c.414 §66; 1991 c.372 §2; 1997 c.3 §1; 1999 c.322 §26; 2015 c.451 §2]

Source: Section 673.410 — Oregon Board of Accountancy; confirmation; qualifications; enforcement authority; rules, https://www.­oregonlegislature.­gov/bills_laws/ors/ors673.­html.

673.010
Definitions for ORS 673.010 to 673.465
673.015
Statement of public interest in regulating practice of 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
673.153
Holders of licenses issued by other states
673.160
Registration of business organizations
673.165
Continuing education
673.170
Disciplinary actions
673.175
Review of statement or report prepared by accountant required by consent agreement
673.185
Procedure for disciplinary actions and adoption of rules
673.210
Reissuance of revoked or suspended licenses
673.220
Inactive status
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 services 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 673.465 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
673.390
Solicitation permitted
673.400
Civil penalties
673.410
Oregon Board of Accountancy
673.415
Furnishing of signature block of income tax return or report by Department of Revenue
673.425
Oregon Board of Accountancy Fund
673.440
Compilation of laws and rules
673.455
Peer review programs
673.457
Review by peer review program
673.465
Authority of Oregon Board of Accountancy to require fingerprints
673.475
Authority of Oregon Board of Accountancy to disclose investigatory information relating to regulatory or enforcement function of public entity
673.605
Definitions for ORS 673.605 to 673.740
673.610
Application of ORS 673.605 to 673.740
673.615
Prohibited acts
673.625
Qualifications for tax consultant and tax preparer
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
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
673.660
Licenses to be displayed
673.663
Use of title “tax consultant.”
673.667
Inactive status
673.685
Fees
673.690
Tax consultant’s records
673.695
Secretary of State as agent for service of process against nonresident
673.697
Continuing authority of board
673.700
Disciplinary action
673.705
Prohibited acts
673.710
Names of tax preparers and other information furnished by Department of Revenue
673.712
Refund anticipation loan disclosures
673.715
Local government regulation of refund anticipation loans prohibited
673.725
State Board of Tax Practitioners
673.730
Powers of board
673.732
Cease and desist orders
673.735
Civil penalties
673.740
Educational program as remedy
673.800
Definitions for ORS 673.800 to 673.825
673.805
Notice required upon change in control
673.810
Duty to maintain bonds or deposits
673.815
Custodial duties
673.820
Prohibitions
673.825
Right of action
673.990
Criminal penalties
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