State Laws /
Oregon /
Oregon Revised Statutes Chapter 673
Oregon Revised Statutes Chapter 673
201 sections · Oregon
- § 673.015 — Statement of public interest
- § 673.045 — Certified public
- § 673.050 — Certified public
- § 673.060 — C.P.A. examination;
- § 673.075 — Credit for examination
- § 673.100 — Public accountant
- § 673.138 — Liability of persons
- § 673.150 — License renewal;
- § 673.153 — Holders of licenses
- § 673.155 — License by reciprocity;
- § 673.157 — Licensing of certified
- § 673.160 — Registration of
- § 673.165 — Continuing education;
- § 673.170 — Disciplinary actions;
- § 673.175 — Review of statement or
- § 673.185 — Procedure for
- § 673.210 — Reissuance of revoked
- § 673.220 — Inactive status;
- § 673.310 — Words or abbreviations
- § 673.320 — Requirements for
- § 673.325 — Statement allowed
- § 673.345 — Payment or acceptance
- § 673.010 — to 673.465 to employees of registered business organizations
- § 673.370 — Acts constituting prima
- § 673.380 — Disposition of
- § 673.385 — Disclosure of client
- § 673.390 — Solicitation permitted
- § 673.400 — Civil penalties
- § 673.410 — Oregon Board of
- § 673.415 — Furnishing of signature
- § 673.425 — Oregon Board of
- § 673.440 — Compilation of laws and
- § 673.442 — Grants for scholarships
- § 673.455 — Peer review programs;
- § 673.457 — Review by peer review
- § 673.465 — Authority of Oregon
- § 673.475 — Authority of Oregon
- § 673.615 — Prohibited acts;
- § 673.625 — Qualifications for tax
- § 673.630 — Tax consultants
- § 673.635 — Tax preparers
- § 673.637 — Licensing of person
- § 673.643 — Preparation of tax
- § 673.645 — Renewal of licenses;
- § 673.655 — Continuing education
- § 673.657 — Registered tax aides;
- § 673.658 — Renewal of
- § 673.660 — Licenses and
- § 673.663 — Use of title tax
- § 673.667 — Inactive status; application;
- § 673.690 — Tax consultants
- § 673.695 — Secretary of State as
- § 673.697 — Continuing authority of
- § 673.700 — Disciplinary action;
- § 673.702 — Disciplinary action;
- § 673.710 — Names of tax preparers
- § 673.712 — Refund anticipation
- § 673.715 — Local government
- § 673.725 — State Board of Tax Practitioners;
- § 673.730 — Powers of board; rules
- § 673.732 — Cease and desist orders
- § 673.740 — Educational program as
- § 673.805 — Notice required upon
- § 673.810 — Duty to maintain bonds
- § 673.815 — Custodial duties;
- § 673.825 — Right of action
- § 673.990 — Criminal penalties
- § 673.010 — Definitions for ORS 673.010 to 673.465; rules
- § 673.310 — or 673.320:
- § 673.012 — [2001 c.313 §4; 2009 c.531 §2;
- § 673.015 — Statement of public interest in regulating practice of accountancy
- § 673.020 — [Amended by 1975 c.440 §3; 1985
- § 673.030 — [Amended by 1975 c.440 §4; 1981
- § 673.040 — [Amended by 1999 c.322 §3; 2001
- § 673.045 — Certified public accountant license; application; fees; rules
- § 673.050 — Certified public accountant examination; application process; fees; rules
- § 673.060 — C.P.A.
- § 673.070 — [Repealed by 1979 c.84 §5]
- § 673.075 — Credit
- § 673.080 — [Amended by 1971 c.217 §3; 1975
- § 673.090 — [Amended by 1975 c.440 §9; 1985
- § 673.095 — [1985 c.605 §6; 1991 c.187 §4;
- § 673.100 — Public
- § 673.103 — [2001 c.735 §5; 2003 c.241 §1;
- § 673.110 — [Repealed by 1981 c.89 §21]
- § 673.120 — [Amended by 1981 c.89 §6a;
- § 673.130 — [Amended by 1975 c.440 §11; 1981
- § 673.132 — [1993 c.431 §14; repealed by 1999
- § 673.134 — [1993 c.431 §15; repealed by 1999
- § 673.136 — [1993 c.431 §16; repealed by 1999
- § 673.138 — Liability of persons operating in certain registered business organization
- § 673.140 — [Amended by 1981 c.89 §8; repealed
- § 673.150 — License renewal; application process; fee; rules
- § 673.153 — Holders of licenses issued by other states; fees
- § 673.155 — License by reciprocity; application; fees; rules
- § 673.157 — Licensing of certified public accountants from foreign countries; fees; rules
- § 673.160 — Registration of business organizations; exceptions; fees; rules
- § 673.010 — (1)(a), (c) or (e) for a client having an office in this state
- § 673.165 — Continuing education; types of programs; hours; waiver; rules
- § 673.170 — Disciplinary actions; grounds; investigations; costs; consent agreements;
- § 673.465 — or any rule or order adopted under ORS 673.010 to 673.465, the board
- § 673.173 — [2005 c.39 §3; repealed by 2015
- § 673.175 — Review
- § 673.180 — [Amended by 1971 c.734 §113; 1985
- § 673.185 — Procedure for disciplinary actions and adoption of rules; continuing authority
- § 673.190 — [Amended by 1971 c.418 §21;
- § 673.200 — [Repealed by 1971 c.734 §21]
- § 673.210 — Reissuance of revoked or suspended licenses
- § 673.220 — Inactive status; conditions; rules; roster; fees
- § 673.310 — Words
- § 673.320 — Requirements for providing attestation services or compilation services or
- § 673.465 — may not use a professional or business name or designation that is
- § 673.465 — and may use the title or designation certified public accountant or
- § 673.325 — Statement allowed without license or authorization
- § 673.330 — [Amended by 1975 c.440 §17; 1985
- § 673.340 — [Amended by 1975 c.440 §18; 1993
- § 673.345 — Payment or acceptance of commissions; contingent fees; referral fees; rules
- § 673.350 — Application of ORS 673.010 to 673.465 to employees of registered business
- § 673.360 — Injunctions
- § 673.370 — Acts
- § 673.380 — Disposition of statements, records, schedules, working papers and memoranda
- § 673.385 — Disclosure of client information prohibited; exceptions
- § 673.390 — Solicitation permitted
- § 673.400 — Civil
- § 673.410 — Oregon
- § 673.410 — by section 24 of this 2025 Act affects the term of office of any member
- § 673.415 — Furnishing of signature block of income tax return or report by Department of
- § 673.010 — to 673.465 and shall not divulge or make known such information. Any
- § 673.420 — [Repealed by 1971 c.753 §74]
- § 673.425 — Oregon
- § 673.430 — [Repealed by 1971 c.753 §74]
- § 673.440 — Compilation of laws and rules; availability
- § 673.442 — Grants
- § 673.445 — [1981 c.89 §18; 2009 c.531 §9;
- § 673.450 — [Amended by 1969 c.314 §76;
- § 673.455 — Peer
- § 673.160 — (3), that performs attestation services or compilation services shall
- § 673.457 — Review
- § 673.460 — [Amended by 1967 c.637 §27;
- § 673.465 — Authority of Oregon Board of Accountancy to require fingerprints
- § 673.470 — [Repealed by 1971 c.753 §74]
- § 673.475 — Authority of Oregon Board of Accountancy to disclose investigatory information
- § 673.480 — [Amended by 1975 c.440 §21;
- § 673.605 — Definitions for ORS 673.605 to 673.740
- § 673.610 — Application of ORS 673.605 to 673.740
- § 673.615 — Prohibited acts; preparation of tax returns; refund anticipation loans
- § 673.605 — to 673.740
- § 673.625 — Qualifications for tax consultant and tax preparer; examination
- § 673.615 — (2), as a tax preparer or employment in this or another state in a
- § 673.630 — Tax
- § 673.635 — Tax
- § 673.637 — Licensing of person licensed in another state or enrolled to practice before Internal
- § 673.605 — to 673.740, the board shall license as a tax consultant any person who
- § 673.605 — to 673.740 and the code of professional conduct prescribed by the
- § 673.640 — Issuance of licenses
- § 673.643 — Preparation of tax returns by corporation, firm or partnership; requirements;
- § 673.645 — Renewal of licenses; restoration of lapsed license; rules
- § 673.650 — [1973 c.387 §9; repealed by 1975
- § 673.651 — [1975 c.464 §14; repealed by 1977
- § 673.655 — Continuing education requirement; waiver
- § 673.740 — shall submit evidence satisfactory to the State Board of Tax
- § 673.657 — Registered tax aides; application; issuance of certificates; fee; rules
- § 673.658 — Renewal of certificates; continuing education; fee; rules
- § 673.660 — Licenses and certificates to be displayed
- § 673.663 — Use of
- § 673.665 — [1973 c.387 §12; repealed by 1975
- § 673.667 — Inactive status; application; renewal; reactivation; revocation or suspension;
- § 673.670 — [1973 c.387 §13; repealed by 1975
- § 673.675 — [1973 c.387 §14; repealed by 1975
- § 673.680 — [1973 c.387 §15; repealed by 1975
- § 673.685 — Fees;
- § 673.690 — Tax consultants
- § 673.695 — Secretary of State as agent for service of process against nonresident; fee
- § 673.697 — Continuing authority of board
- § 673.700 — Disciplinary action; tax consultants and tax preparers; grounds
- § 673.667 — unless such requirements have been waived by the board
- § 673.615 — and rules adopted by the board. [1973 c.387 §20; 1975 c.464 §21; 1983
- § 673.702 — Disciplinary action; registered tax aides; grounds
- § 673.705 — Prohibited acts
- § 673.710 — Names
- § 673.740 — and shall not otherwise divulge or make known such information. Any
- § 673.712 — Refund
- § 673.715 — Local
- § 673.725 — State
- § 673.730 — Powers
- § 673.700 — or 673.702 at a time certain or when the person subject to suspension
- § 673.605 — to 673.740, or any rule or order adopted thereunder. The board may keep
- § 673.605 — to 673.740, or any rule or order adopted thereunder, shall offer to
- § 673.605 — to 673.740. [1973 c.387 §22; 1975 c.464 §23; 1983 c.110 §8; 1985 c.559 §10;
- § 673.732 — Cease
- § 673.732 — was enacted into law by
- § 673.735 — Civil
- § 673.740 — Educational program as remedy
- § 673.800 — Definitions for ORS 673.800 to 673.825
- § 673.805 — Notice
- § 673.810 — Duty
- § 673.815 — Custodial duties; standards
- § 673.820 — Prohibitions
- § 673.825 — Right
- § 673.990 — Criminal penalties
- § 673.350 — is a Class A misdemeanor. Whenever the Oregon Board of Accountancy has