Statement allowed without license or authorization. The following statement signed by a person who does not hold a license issued by the Oregon Board of Accountancy or the authorization granted under ORS 673.153 shall not constitute a report under ORS 673.320, so long as the statement is not accompanied by any wording indicating the person is an accountant or auditor or other language prohibited by ORS 673.310 or 673.320

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The accompanying balance sheet of XYZ Company as of (date), and the related statements of income (or retained earnings or cash flow) for the year then ended have been prepared by me (us).

The information presented in these financial statements is the representation of management (owners).

______________________________________________________________________________ [1997 c.610 §2; 1999 c.322 §18a; 2001 c.104 §258; 2001 c.638 §11; 2025 c.132 §20]