Chapter 673 Accountants; Other Tax Professionals

Accountants

§ 673.010 Definitions for ORS 673.010 to 673.465
§ 673.015 Statement of public interest in regulating practice of accountancy

Authority to Practice Public 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
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Practice of Accountancy

§ 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 accountant or public accountant
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Civil Penalties

§ 673.400 Civil penalties

Oregon Board of Accountancy

§ 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
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Tax Consultants and Tax Preparers

Generally

§ 673.605 Definitions for ORS 673.605 to 673.740
§ 673.610 Application of ORS 673.605 to 673.740
§ 673.615 Prohibited acts

Licensing

§ 673.625 Qualifications for tax consultant and tax preparer
§ 673.630 Tax consultants application
§ 673.635 Tax preparers 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
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Refund Anticipation Loans

§ 673.712 Refund anticipation loan disclosures
§ 673.715 Local government regulation of refund anticipation loans prohibited

State Board of Tax Practitioners

§ 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

Exchange Facilitators

§ 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

Criminal Penalties

§ 673.990 Criminal penalties

Source:
Legislative Counsel Committee, CHAPTER 673—Accountants; Other Tax Professionals, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors673.­html (2015) (last ac­cessed Jul. 16, 2016).