Oregon Code — 673
Browse 77 sections in division 673 of the Oregon code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 673.010. Definitions for ORS 673.010 to 673.465; rules
- § 673.015. Statement of public interest in regulating practice of accountancy
- § 673.045. Certified public accountant license; application; fees; rules
- § 673.050. Certified public accountant examination; application process; fees; rules
- § 673.060. C.P.A. examination; scope; rules
- § 673.075. Credit for examination sections taken in other states
- § 673.100. Public accountant license; application process; audit prohibition; fees; rules
- § 673.138. Liability of persons operating in certain registered business organization
- § 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
- § 673.165. Continuing education; types of programs; hours; waiver; rules
- § 673.170. Disciplinary actions; grounds; investigations; costs; consent agreements; orders; rules
- § 673.175. Review of statement or report prepared by accountant required by consent agreement; liability of accountant performing review
- § 673.185. Procedure for disciplinary actions and adoption of rules; continuing authority of board
- § 673.210. Reissuance of revoked or suspended licenses
- § 673.220. Inactive status; conditions; rules; roster; fees
- § 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; exceptions; use of terms certified public accountant, public accountant, C.P.A. or P.A.; exceptions
- § 673.325. Statement allowed without license or authorization
- § 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 organizations
- § 673.360. Injunctions
- § 673.370. Acts constituting prima facie evidence that person is authorized to use words certified public accountant or public accountant
- § 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 penalties
- § 673.410. Oregon Board of Accountancy; confirmation; qualifications; enforcement authority; rules
- § 673.415. Furnishing of signature block of income tax return or report by Department of Revenue; use of information; unlawful disclosure
- § 673.425. Oregon Board of Accountancy Fund
- § 673.440. Compilation of laws and rules; availability
- § 673.442. Grants for scholarships in accounting; eligibility; rules
- § 673.455. Peer review programs; review of persons and business organizations performing attestation services or compilation services
- § 673.457. Review by peer review program; right of Oregon Board of Accountancy to conduct review
- § 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; preparation of tax returns; refund anticipation loans
- § 673.625. Qualifications for tax consultant and tax preparer; examination
- § 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; requirements; fees
- § 673.640. Issuance of licenses
- § 673.643. Preparation of tax returns by corporation, firm or partnership; requirements; liability; prohibitions
- § 673.645. Renewal of licenses; restoration of lapsed license; rules
- § 673.655. Continuing education requirement; waiver
- § 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 title tax consultant
- § 673.667. Inactive status; application; renewal; reactivation; revocation or suspension; prohibition; rules
- § 673.685. Fees; rules
- § 673.690. Tax consultant s records
- § 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
- § 673.702. Disciplinary action; registered tax aides; grounds
- § 673.705. Prohibited acts
- § 673.710. Names of tax preparers and other information furnished by Department of Revenue; use of information
- § 673.712. Refund anticipation loan disclosures
- § 673.715. Local government regulation of refund anticipation loans prohibited; preemption
- § 673.725. State Board of Tax Practitioners; term; qualification
- § 673.730. Powers of board; rules
- § 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; duty to maintain insurance or deposits
- § 673.815. Custodial duties; standards
- § 673.820. Prohibitions
- § 673.825. Right of action
- § 673.990. Criminal penalties