ORS 673.475
Authority of Oregon Board of Accountancy to disclose investigatory information relating to regulatory or enforcement function of public entity


(1)

Notwithstanding ORS 673.170 (Disciplinary actions), upon a determination by the Oregon Board of Accountancy that the board possesses confidential information, or information that is not otherwise subject to disclosure, that is investigatory and that reasonably relates to the regulatory or enforcement function of another public entity, the board may disclose that information to the other public entity.

(2)

A public entity that receives information pursuant to subsection (1) of this section shall take all reasonable steps to maintain the confidentiality of the information to the extent necessary to carry out the regulatory or enforcement functions of the public entity.

(3)

For purposes of this section, “public entity” means:

(a)

A board or agency of this state, or a board or agency of another state, with regulatory or enforcement functions similar or related to the functions of the Oregon Board of Accountancy;

(b)

A district attorney;

(c)

The Department of Justice;

(d)

A law enforcement agency of this state, another state or the federal government; and

(e)

A federal government agency with regulatory or enforcement functions related to the functions of the board, including but not limited to the Internal Revenue Service, the Securities and Exchange Commission, the Public Company Accounting Oversight Board and the United States Department of Labor. [2017 c.224 §1]

Source: Section 673.475 — Authority of Oregon Board of Accountancy to disclose investigatory information relating to regulatory or enforcement function of public entity, 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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