2017 ORS 673.325¹
Statement allowed without permit or authorization

The following statement signed by a person who does not hold a permit issued under ORS 673.150 (Permits to engage in practice of public accountancy) or the authorization granted under ORS 673.153 (Holders of licenses issued by other states) shall not constitute a report under ORS 673.320 (Requirements for providing attestation services or compilation services or issuing report), so long as the statement is not accompanied by any wording indicating the person is an accountant or auditor or other language prohibited by ORS 673.310 (Words or abbreviations of similar import to certified public accountant, public accountant, C.P.A. or P.A. prohibited) or 673.320 (Requirements for providing attestation services or compilation services or issuing report):


The accompanying balance sheet of XYZ Company as of (date), and the related statements of income (or retained earnings or cash flow) for the year then ended have been prepared by me (us).

The information presented in these financial statements is the representation of management (owners).

______________________________________________________________________________ [1997 c.610 §2; 1999 c.322 §18a; 2001 c.104 §258; 2001 c.638 §11]

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.