Oregon Revised Statutes Chapter 673 § 673.160 — (3), that performs attestation services or compilation services shall

(3), that performs attestation services or compilation services shall participate in a peer review program described in this section. The peer review shall be conducted by the board or by a peer review program recognized or approved by the board under subsection (1) of this section. A person authorized to practice public accountancy in this state under ORS 673.153 who practices as a sole proprietor must meet peer review standards pertaining to business organizations. The person or business organization undergoing the peer review shall bear the cost of the peer review. [1981 c.89 §17; 1983 c.254 §1; 1985 c.605 §18; 1989 c.771 §2; 1993 c.193 §1; 1999 c.322 §29; 2001 c.638 §12; 2003 c.4 §1; 2005 c.39 §7; 2009 c.531 §8; 2015 c.451 §17; 2025 c.132 §27]