ORS 673.700
Disciplinary action

  • grounds

The State Board of Tax Practitioners may refuse to issue or renew a tax consultant or preparer’s license, or may suspend or revoke a tax consultant or preparer’s license, or may reprimand any person licensed as a tax consultant or tax preparer for:

(1)

Violation of ORS 673.615 (Prohibited acts), 673.705 (Prohibited acts) or 673.712 (Refund anticipation loan disclosures).

(2)

Failure to keep the records required by ORS 673.690 (Tax consultant’s records).

(3)

Negligence or incompetence in tax consultant or tax preparer practice or when acting in the capacity of a tax preparer or tax consultant in another state, or under an exempt status or in preparation of the personal income tax return for another state or the federal government.

(4)

Intentionally left blank —Ed.

(a)

Conduct resulting in a conviction of a felony under the laws of any state or of the United States. However, such conduct may be considered only to the extent permissible under the provisions of ORS 670.280 (Denial, suspension or revocation of license based on criminal conviction); or

(b)

Conviction of any crime, an essential element of which is dishonesty, fraud or deception, under the laws of any state or of the United States.

(5)

Conviction of willful failure to pay any tax or estimated tax, file any tax return, keep records or supply information required under the tax laws of any state or of the United States, or conviction of the willful making, rendering, delivery, disclosure, signing or verifying of any false or fraudulent list, return, account, statement or other document, or of supplying any false or fraudulent information, required under the tax laws of any state or of the United States.

(6)

Failure to comply with continuing education requirements under ORS 673.655 (Continuing education requirement) or under ORS 673.667 (Inactive status) unless such requirements have been waived by the board.

(7)

Violation of the code of professional conduct prescribed by the board.

(8)

Failure to pay any civil penalty incurred under ORS 673.735 (Civil penalties) within the time determined by the board.

(9)

Cancellation, revocation or refusal to renew by any state or federal agency of, or entry of a consent order, stipulated agreement or judgment related to, the person’s authority to practice law, to practice as a certified public accountant or a public accountant or to practice under other regulatory law in any state, or to practice as an enrolled agent, if the grounds for the cancellation, revocation, refusal to renew, consent order, stipulated agreement or judgment were related to income tax preparation or if dishonesty, fraud or deception was involved.

(10)

Cancellation, revocation or refusal to renew by any state or federal agency of, or entry of a consent order, stipulated agreement or judgment related to, a business’s authority to conduct operations related to the practice of law, certified public accountancy, public accountancy or other services provided under regulatory law in any state, or to provide enrolled agent services, if the grounds for the cancellation, revocation, refusal to renew, consent order, stipulated agreement or judgment involved the conduct or actions of the licensee or applicant and:

(a)

Were related to income tax preparation; or

(b)

Involved dishonesty, fraud or deception. [1973 c.387 §20; 1975 c.464 §21; 1983 c.110 §6; 1985 c.559 §9; 2001 c.136 §1; 2005 c.331 §6]

Source: Section 673.700 — Disciplinary action; grounds, 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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