2017 ORS 673.103¹
Public accountant audits prohibited
  • exception

(1) Except as provided in subsection (2) of this section, a public accountant licensed under ORS 673.100 (License as public accountant) may not perform audits.

(2) Subsection (1) of this section does not apply to a public accountant licensed under ORS 673.100 (License as public accountant) who first qualified for and applied to take the examination described in ORS 673.060 (C.P.A. and public accountant examination) before January 1, 2002. [2001 c.735 §5; 2003 c.241 §1]

Chapter 673

Atty. Gen. Opinions

This chapter as authorizing partnership of corpora­tion and individual, (1972) Vol 36, p 94

1 Legislative Counsel Committee, CHAPTER 673—Accountants; Other Tax Professionals, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors673.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 673, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano673.­html (2017) (last ac­cessed Mar. 30, 2018).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.