ORS 673.320
Requirements for providing attestation services or compilation services or issuing report

  • exceptions
  • use of terms certified public accountant, public accountant, C.P.A. or P.A.
  • exceptions

(1)

Intentionally left blank —Ed.

(a)

A person or business organization in this state may not provide attestation services or compilation services for or issue a report on financial statements of any other person, firm, organization or governmental unit unless the person or business organization:

(A)

Holds a permit or registration 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)

Is authorized to practice public accountancy in this state under ORS 673.153 (Holders of licenses issued by other states); or

(C)

Is exempt from the registration requirement under ORS 673.160 (Registration of business organizations) (3).

(b)

The prohibitions of this subsection do not apply to:

(A)

An officer, partner, employee, shareholder, member, manager or owner of any firm or organization affixing that person’s own signature to any statement or report in reference to the financial affairs of the firm or organization with wording designating the position, title or office that the person holds in the firm or organization;

(B)

Any act of a public official or employee in the performance of official duties; or

(C)

The performance by any person, other than a licensee or registrant, of other services, including the preparation of tax returns, management advisory services and the preparation of financial statements, without the issuance of reports thereon.

(2)

Any transmission of financial statements or information using language as specified in ORS 673.325 (Statement allowed without permit or authorization) or as recognized by the Oregon Board of Accountancy is not a report.

(3)

A person may not assume or use the title or designation “certified public accountant,” or the abbreviation “C.P.A.,” or any other title, designation, words, letters, abbreviation, sign, card or device tending to indicate that the person is a certified public accountant, unless the person:

(a)

Holds a valid certificate of certified public accountant issued under ORS 673.040 (Eligibility for certificate of certified public accountant) and a permit issued pursuant to ORS 673.150 (Permits to engage in practice of public accountancy); or

(b)

Is authorized to practice public accountancy in this state under ORS 673.153 (Holders of licenses issued by other states).

(4)

A business organization may not assume or use the title or designation “certified public accountant,” or the abbreviation “C.P.A.,” or any other title, designation, words, letters, abbreviation, sign, card or device tending to indicate that the business organization is composed of certified public accountants unless the business organization:

(a)

Is registered under ORS 673.160 (Registration of business organizations); or

(b)

Is exempt from the registration requirement under ORS 673.160 (Registration of business organizations) (3).

(5)

A person may not assume or use the title or designation “public accountant,” or the abbreviation “P.A.,” or any other title, designation, words, letters, abbreviation, sign, card or device tending to indicate that the person is a public accountant unless that person holds a valid license issued under ORS 673.100 (License as public accountant) and permit issued under ORS 673.150 (Permits to engage in practice of public accountancy).

(6)

A business organization may not assume or use the title or designation “public accountant,” or the abbreviation “P.A.,” or any other title, designation, words, letters, abbreviation, sign, card or device tending to indicate that the business organization is composed of public accountants, unless the business organization is registered under ORS 673.160 (Registration of business organizations).

(7)

Intentionally left blank —Ed.

(a)

A person or business organization may not assume or use any title or designation likely to be confused with the titles “certified public accountant” or “public accountant,” or any abbreviations likely to be confused with the abbreviations “C.P.A.” or “P.A.,” unless the person or business organization:

(A)

Holds a valid permit or registration 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)

Is authorized to practice public accountancy in this state under ORS 673.153 (Holders of licenses issued by other states); or

(C)

Is exempt from the registration requirement under ORS 673.160 (Registration of business organizations) (3).

(b)

This subsection does not restrict the use of any title, designation or abbreviation awarded by institutions that are recognized by the board by rule.

(8)

Intentionally left blank —Ed.

(a)

A person or business organization may not assume or use any title or designation that includes the words “accountant,” “auditor” or “accounting” in connection with any other wording, including that of a report, that implies that the person or business organization holds a permit or registration or has special competence as an accountant or auditor, unless the person or business organization:

(A)

Holds a permit or registration 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)

Is authorized to practice public accountancy in this state under ORS 673.153 (Holders of licenses issued by other states); or

(C)

Is exempt from the registration requirement under ORS 673.160 (Registration of business organizations) (3).

(b)

This subsection does not prohibit:

(A)

A partner, officer, employee, shareholder, member, manager or owner of any firm or organization from affixing that person’s own signature to any statement or report in reference to the financial affairs of the firm or organization with wording designating the position, title or office that the person holds in the firm or organization;

(B)

Any act of a public official or employee in the performance of official duties; or

(C)

Use of the words “accountant” or “accounting” by a person or business offering services that are not restricted to a person or business organization holding a license or permit to practice public accountancy.

(9)

A person or business organization holding a permit or registration under ORS 673.010 (Definitions for ORS 673.010 to 673.465) to 673.465 (Authority of Oregon Board of Accountancy to require fingerprints) may not use a professional or business name or designation that is misleading about the legal form of the business organization, about the persons who are partners, officers, shareholders, members, managers or owners of the business organization or about any other matter. Notwithstanding any provision of this subsection, the names of one or more former partners, shareholders, members or managers may be included in the name of a registered business organization or its successor.

(10)

A person holding a permit issued under ORS 673.150 (Permits to engage in practice of public accountancy) may not perform attestation services or compilation services in any business organization that does not hold a valid registration under ORS 673.160 (Registration of business organizations).

(11)

Subsections (1) to (10) of this section apply to a person or business organization holding a certification, license, permit, designation or degree granted in another jurisdiction entitling the holder to engage in the practice of public accountancy or its equivalent in the other jurisdiction unless:

(a)

The person is authorized to practice public accountancy in this state under ORS 673.153 (Holders of licenses issued by other states);

(b)

The business organization is exempt from the registration requirement under ORS 673.160 (Registration of business organizations) (3); or

(c)

Intentionally left blank —Ed.

(A)

The activities of the person or business organization in this state are limited to the provision of professional services to clients in this state, where the clients are residents of, governments of or business entities in the other jurisdiction in which the person holds the entitlement;

(B)

The person or business organization does not provide attestation services or compilation services or issue reports regarding the financial statements of any other persons, organizations or governmental units in this state; and

(C)

The person or business organization does not hold out to clients, potential clients or the public in this state that the person or business organization is licensed or registered under ORS 673.010 (Definitions for ORS 673.010 to 673.465) to 673.465 (Authority of Oregon Board of Accountancy to require fingerprints) and does not use any title or designation other than the one under which the person or business organization practices in the other jurisdiction, followed by the name of the other jurisdiction and, if applicable, any translation of the title or designation into the English language.

(12)

Notwithstanding subsection (11) of this section, a person or business organization holding a certification, license, permit, designation or degree granted in another jurisdiction that entitles the holder to engage in the practice of public accountancy as a certified public accountant in the other jurisdiction may prepare, advise or assist in the preparation of tax returns without obtaining a license or registration under ORS 673.010 (Definitions for ORS 673.010 to 673.465) to 673.465 (Authority of Oregon Board of Accountancy to require fingerprints) and may use the title or designation “certified public accountant” or the abbreviation “C.P.A.” in connection with tax services described in this subsection as long as the person or business organization does not have an office in this state. [Amended by 1999 c.322 §18; 2001 c.104 §257; 2001 c.638 §10; 2007 c.178 §2; 2009 c.531 §7; 2015 c.451 §21]

Source: Section 673.320 — Requirements for providing attestation services or compilation services or issuing report; exceptions; use of terms certified public accountant, public accountant, C.P.A. or P.A.; exceptions, 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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