2017 ORS 673.410¹
Oregon Board of Accountancy
  • confirmation
  • qualifications
  • enforcement authority
  • rules

(1) There is created an Oregon Board of Accountancy consisting of seven members.

(2) Members of the board shall be appointed by the Governor for terms of three years, subject to confirmation by the Senate pursuant to Article III, section 4, of the Oregon Constitution.

(3) The board members must be appointed as follows:

(a) Four must have a current permit as a certified public accountant under the laws of this state and be actively engaged in public accountancy practice.

(b) One must have a current permit as a certified public accountant under the laws of this state and be employed in private industry, education or government or be actively engaged in public accountancy practice.

(c) One must be a member of the general public.

(d) One must have a current license as a public accountant under the laws of this state and be actively engaged in public accountancy practice.

(4) A person is not eligible for reappointment after the person’s third consecutive term until a period that is at least as long as the person’s appointed term has elapsed.

(5) The authority of the board to enforce the provisions of ORS 673.010 (Definitions for ORS 673.010 to 673.465) to 673.465 (Authority of Oregon Board of Accountancy to require fingerprints) includes the authority to:

(a) Regulate the practice of public accountancy by persons or business organizations holding certificates, licenses, permits or registrations 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) Adopt rules to implement the provisions of ORS 673.010 (Definitions for ORS 673.010 to 673.465) to 673.465 (Authority of Oregon Board of Accountancy to require fingerprints).

(c) Adopt rules of professional conduct for the purpose of controlling the quality and probity of services offered by persons or business organizations holding certificates, licenses, permits or registrations 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). Rules of professional conduct adopted under this paragraph may concern:

(A) The independence, integrity and objectivity required to practice public accountancy;

(B) The competency and technical expertise required to practice public accountancy;

(C) Responsibilities to the public; and

(D) Responsibilities to clients.

(d) Adopt rules governing professional standards applicable to persons or business organizations holding certificates, licenses, permits or registrations 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).

(e) Appoint and fix the compensation of officers to serve at the pleasure of the board.

(f) Appoint advisory committees as the board deems necessary.

(g) Delegate administrative and enforcement duties as the board deems appropriate.

(h) Collect fees required under the provisions of ORS 673.010 (Definitions for ORS 673.010 to 673.465) to 673.465 (Authority of Oregon Board of Accountancy to require fingerprints) for deposit in the Oregon Board of Accountancy Fund established under ORS 673.425 (Oregon Board of Accountancy Fund).

(i) Impose discipline authorized by ORS 673.010 (Definitions for ORS 673.010 to 673.465) to 673.465 (Authority of Oregon Board of Accountancy to require fingerprints) and issue cease and desist orders under ORS 673.170 (Disciplinary actions).

(j) Impose civil penalties as authorized by ORS 673.400 (Civil penalties) and deposit moneys collected from the imposition of civil penalties into the Oregon Board of Accountancy Fund established under ORS 673.425 (Oregon Board of Accountancy Fund).

(k) Issue subpoenas to compel the attendance of witnesses or the production of records, documents, books, papers, memoranda or other information necessary to conduct an investigation under ORS 673.170 (Disciplinary actions).

(L) Conduct hearings, administer oaths or affirmations to witnesses and take testimony necessary to conduct an investigation under ORS 673.170 (Disciplinary actions).

(m) Conduct criminal records checks as authorized by ORS 673.465 (Authority of Oregon Board of Accountancy to require fingerprints).

(6) The board shall exercise its authority under subsection (5) of this section, or as otherwise provided for by ORS 673.010 (Definitions for ORS 673.010 to 673.465) to 673.465 (Authority of Oregon Board of Accountancy to require fingerprints), in a manner that is consistent with protecting the public interest, as described in ORS 673.015 (Statement of public interest in regulating practice of accountancy). [Amended by 1963 c.580 §35; 1971 c.753 §30; 1981 c.89 §12; 1985 c.460 §1; 1987 c.414 §66; 1991 c.372 §2; 1997 c.3 §1; 1999 c.322 §26; 2015 c.451 §2]

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.