Oregon Revised Statutes Chapter 673 § 673.320 — Requirements for providing attestation services or compilation services or

Requirements for providing attestation services or compilation services or issuing report; exceptions; use of terms certified public accountant, public accountant, C.P.A. or P.A.; exceptions. (1)(a) A person or business organization in this state may not provide attestation services or compilation services for or issue a report on financial statements of any other person, firm, organization or governmental unit unless the person or business organization: (A) Holds a license or registration issued under ORS 673.010 to 673.465; (B) Is authorized to practice public accountancy in this state under ORS 673.153; or (C) Is exempt from the registration requirement under ORS 673.160 (3). (b) The prohibitions of this subsection do not apply to: (A) An officer, partner, employee, shareholder, member, manager or owner of any firm or organization affixing that person’s own signature to any statement or report in reference to the financial affairs of the firm or organization with wording designating the position, title or office that the person holds in the firm or organization; (B) Any act of a public official or employee in the performance of official duties; or (C) The performance by any person, other than a person who holds a license or a registrant, of other services, including the preparation of tax returns, management advisory services and the preparation of financial statements, without the issuance of reports thereon. (2) Any transmission of financial statements or information using language as specified in ORS 673.325 or as recognized by the Oregon Board of Accountancy is not a report. (3) A person may not assume or use the title or designation “certified public accountant,” or the abbreviation “C.P.A.,” or any other title, designation, words, letters, abbreviation, sign, card or device tending to indicate that the person is a certified public accountant, unless the person: (a) Holds a certified public accountant license issued under ORS 673.045; or (b) Is authorized to practice public accountancy in this state under ORS 673.153. (4) A business organization may not assume or use the title or designation “certified public accountant,” or the abbreviation “C.P.A.,” or any other title, designation, words, letters, abbreviation, sign, card or device tending to indicate that the business organization is composed of certified public accountants unless the business organization: (a) Is registered under ORS 673.160; or (b) Is exempt from the registration requirement under ORS 673.160 (3). (5) A person may not assume or use the title or designation “public accountant,” or the abbreviation “P.A.,” or any other title, designation, words, letters, abbreviation, sign, card or device tending to indicate that the person is a public accountant unless that person holds a valid public accountant license issued under ORS 673.100. (6) A business organization may not assume or use the title or designation “public accountant,” or the abbreviation “P.A.,” or any other title, designation, words, letters, abbreviation, sign, card or device tending to indicate that the business organization is composed of public accountants, unless the business organization is registered under ORS 673.160. (7)(a) A person or business organization may not assume or use any title or designation likely to be confused with the titles “certified public accountant” or “public accountant,” or any abbreviations likely to be confused with the abbreviations “C.P.A.” or “P.A.,” unless the person or business organization: (A) Holds a valid license or registration issued under ORS 673.010 to 673.465; (B) Is authorized to practice public accountancy in this state under ORS 673.153; or (C) Is exempt from the registration requirement under ORS 673.160 (3). (b) This subsection does not restrict the use of any title, designation or abbreviation awarded by institutions that are recognized by the board by rule. (8)(a) A person or business organization may not assume or use any title or designation that includes the words “accountant,” “auditor” or “accounting” in connection with any other wording, including that of a report, that implies that the person or business organization holds a license or registration or has special competence as an accountant or auditor, unless the person or business organization: (A) Holds a license or registration issued under ORS 673.010 to 673.465; (B) Is authorized to practice public accountancy in this state under ORS 673.153; or (C) Is exempt from the registration requirement under ORS 673.160 (3). (b) This subsection does not prohibit: (A) A partner, officer, employee, shareholder, member, manager or owner of any firm or organization from affixing that person’s own signature to any statement or report in reference to the financial affairs of the firm or organization with wording designating the position, title or office that the person holds in the firm or organization; (B