Review of statement or report prepared by accountant required by consent agreement
- • liability of accountant performing review
If the Oregon Board of Accountancy, as part of a consent agreement entered into under ORS 673.170 (Disciplinary actions), requires a certified public accountant or public accountant to obtain review of any financial statement or report prepared by the certified public accountant or public accountant before the statement or report is issued, the review of the statement or report shall be performed by a certified public accountant or public accountant approved by the board to conduct the review. The liability of any certified public accountant or public accountant conducting the review shall be limited to any fees paid to the reviewer for conducting the review. This section shall not affect the liability of the certified public accountant or public accountant subject to the review. [1989 c.362 §2]
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