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
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Practice of Accountancy

§ 673.320 Permit or registration required to provide attestation or compilation services or issue 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
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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
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Source:
Legislative Counsel Committee, CHAPTER 673—Accountants; Tax Consultants and Preparers, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­673.­html (2007) (last ac­cessed Feb. 12, 2009).