Chapter 673 — Chapter 673

ORS 673.010 Definitions for ORS 673.010 to 673.465; rules. As used in ORS 673.010 to 673.465

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ORS 673.012 [2001 c.313 §4; 2009 c.531 §2; repealed by 2015 c.451 §25]

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ORS 673.015 Statement of public interest in regulating practice of accountancy. The public interest requires

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ORS 673.020 [Amended by 1975 c.440 §3; 1985 c.605 §1; 1993 c.431 §2; repealed by 1999 c.322 §44]

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ORS 673.030 [Amended by 1975 c.440 §4; 1981 c.89 §3; 1985 c.605 §2; 1993 c.431 §3; repealed by 1999 c.322 §44]

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ORS 673.040 [Amended by 1999 c.322 §3; 2001 c.638 §4; 2003 c.209 §1; 2007 c.112 §2; 2015 c.451 §7; 2023 c.6 §1; repealed by 2025 c.132 §37]

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ORS 673.045 Certified public accountant license; application; fees; rules. (1) The Oregon Board of Accountancy may issue a certified public accountant license to a person who

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ORS 673.050 Certified public accountant examination; application process; fees; rules. (1) A person seeking admission to take the certified public accountant examination to obtain a certified public accountant license or public accountant license shall

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ORS 673.060 C.P.A. examination; scope; rules. (1) The certified public accountant examination must test a person’s knowledge of the subjects of accounting and auditing and other related subjects as provided by the Oregon Board of Accountancy by rule

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ORS 673.070 [Repealed by 1979 c.84 §5]

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ORS 673.075 Credit for examination sections taken in other states. (1) The Oregon Board of Accountancy may, in accordance with its rules, grant credit to an applicant for one or more sections of an examination for which the applicant received passing grades from the licensing authority in any other state

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ORS 673.080 [Amended by 1971 c.217 §3; 1975 c.440 §8; 1981 c.89 §5; 1983 c.247 §1; 1991 c.187 §2; repealed by 1999 c.322 §44]

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ORS 673.090 [Amended by 1975 c.440 §9; 1985 c.605 §3; 1991 c.187 §3; repealed by 1999 c.322 §44]

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ORS 673.095 [1985 c.605 §6; 1991 c.187 §4; 1993 c.193 §2; repealed by 1999 c.322 §44]

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ORS 673.100 Public accountant license; application process; audit prohibition; fees; rules. (1) The Oregon Board of Accountancy may issue a public accountant license to a person who submits an application in a form prescribed by the board and who provides evidence satisfactory to the board of the following

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ORS 673.103 [2001 c.735 §5; 2003 c.241 §1; repealed by 2025 c.132 §37]

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ORS 673.110 [Repealed by 1981 c.89 §21]

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ORS 673.120 [Amended by 1981 c.89 §6a; repealed by 1985 c.605 §21]

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ORS 673.130 [Amended by 1975 c.440 §11; 1981 c.89 §7; 1985 c.605 §4; 1991 c.187 §6; repealed by 1999 c.322 §44]

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ORS 673.132 [1993 c.431 §14; repealed by 1999 c.322 §44]

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ORS 673.134 [1993 c.431 §15; repealed by 1999 c.322 §44]

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ORS 673.136 [1993 c.431 §16; repealed by 1999 c.322 §44]

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ORS 673.138 Liability of persons operating in certain registered business organization. Notwithstanding any other law, the liability and limitations on liability of a shareholder, owner, member or comparable person in a registered business organization that is not a proprietorship or partnership for negligent or wrongful acts, omissions or misconduct in the rendering of professional accountancy services on behalf of the registered business organization, shall be as set forth in ORS chapter 58, regarding the liability of a shareholder of a professional corporation for such negligence or wrongful acts, omissions or misconduct. [1993 c.431 §17; 1999 c.322 §10]

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ORS 673.140 [Amended by 1981 c.89 §8; repealed by 1999 c.322 §44]

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ORS 673.150 License renewal; application process; fee; rules. (1) To renew a license issued by the Oregon Board of Accountancy, an Oregon licensee shall submit to the board every two years

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ORS 673.153 Holders of licenses issued by other states; fees. (1) A holder of a license with a principal place of business in another state may practice public accountancy in this state if

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ORS 673.155 License by reciprocity; application; fees; rules. (1) The Oregon Board of Accountancy may issue a certified public accountant license to a person who is licensed in good standing as a certified public accountant in another state and who

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ORS 673.157 Licensing of certified public accountants from foreign countries; fees; rules. (1) As used in this section, “foreign country” means a government other than

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ORS 673.160 Registration of business organizations; exceptions; fees; rules. (1) Business organizations of certified public accountants or of public accountants shall register with the Oregon Board of Accountancy if the business organization

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ORS 673.165 Continuing education; types of programs; hours; waiver; rules. (1) Each Oregon licensee, under rules adopted by the Oregon Board of Accountancy, shall participate in a continuing education program that directly contributes to professional competency

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ORS 673.170 Disciplinary actions; grounds; investigations; costs; consent agreements; orders; rules. (1) The Oregon Board of Accountancy may take any of the following disciplinary actions

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ORS 673.173 [2005 c.39 §3; repealed by 2015 c.451 §25]

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ORS 673.175 Review of statement or report prepared by accountant required by consent agreement; liability of accountant performing review. If the Oregon Board of Accountancy, as part of a consent agreement entered into under ORS 673.170, requires a certified public accountant or public accountant to obtain review of any financial statement or report prepared by the certified public accountant or public accountant before the statement or report is issued, the review of the statement or report shall be performed by a certified public accountant or public accountant approved by the board to conduct the review. The liability of any certified public accountant or public accountant conducting the review shall be limited to any fees paid to the reviewer for conducting the review. This section shall not affect the liability of the certified public accountant or public accountant subject to the review. [1989 c.362 §2]

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ORS 673.180 [Amended by 1971 c.734 §113; 1985 c.605 §11; repealed by 1999 c.322 §44]

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ORS 673.185 Procedure for disciplinary actions and adoption of rules; continuing authority of board. (1) When the Oregon Board of Accountancy proposes to refuse to issue a license or registration under ORS 673.160, proposes to refuse to renew a license or registration or proposes to revoke or suspend a license or registration, opportunity for hearing shall be accorded as provided in ORS chapter 183

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ORS 673.190 [Amended by 1971 c.418 §21; repealed by 1971 c.734 §21]

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ORS 673.200 [Repealed by 1971 c.734 §21]

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ORS 673.210 Reissuance of revoked or suspended licenses. (1) The Oregon Board of Accountancy may reissue any license that it has revoked or may modify the suspension of any license that it has suspended

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ORS 673.220 Inactive status; conditions; rules; roster; fees. (1) Upon application, the Oregon Board of Accountancy may grant inactive status to an Oregon licensee. A person granted inactive status may not practice public accountancy unless permitted by board rule

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ORS 673.310 Words or abbreviations of similar import to certified public accountant, public accountant, C.P.A. or P.A. prohibited. No person, partnership, professional corporation or other business form shall assume or use the title or designation “certified accountant,” “chartered accountant,” “enrolled accountant,” “licensed accountant,” “registered accountant” or any other title or designation likely to be confused with “certified public accountant” and “public accountant,” or any of the abbreviations “C.A.,” “R.A.,” or “L.A.,” or similar abbreviations likely to be confused with “C.P.A.” or “P.A.” [Amended by 1991 c.372 §1; 1993 c.431 §6]

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ORS 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. (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

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ORS 673.325 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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ORS 673.330 [Amended by 1975 c.440 §17; 1985 c.605 §12; 1993 c.431 §7; repealed by 1999 c.322 §44]

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ORS 673.340 [Amended by 1975 c.440 §18; 1993 c.431 §8; repealed by 1999 c.322 §44]

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ORS 673.345 Payment or acceptance of commissions; contingent fees; referral fees; rules. (1)(a) A certified public accountant, a public accountant or a business organization registered under ORS 673.160, when the conditions set forth in paragraph (b) of this subsection are present, may not

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ORS 673.350 Application of ORS 673.010 to 673.465 to employees of registered business organizations. Nothing contained in ORS 673.010 to 673.465 shall prohibit any person not a certified public accountant or public accountant from serving as an employee of a business organization registered under ORS 673.160. However, such an employee shall not issue any report on an accounting or financial statement over that employee’s name. [Amended by 1975 c.440 §19; 1985 c.605 §13; 1993 c.431 §9; 1999 c.322 §20]

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ORS 673.360 Injunctions. (1) Whenever in the judgment of the Oregon Board of Accountancy any person has engaged, or is about to engage, in any acts or practices that constitute or may constitute a violation of any of the provisions of ORS 673.010 to 673.465, the board may apply to the court for an order enjoining the acts or practices, and upon a showing by the board that the person has engaged, or is about to engage, in any such acts or practices, an injunction, restraining order or other order may be granted by the court without bond

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ORS 673.370 Acts constituting prima facie evidence that person is authorized to use words certified public account or public accountant. (1) The display or uttering by a person of a card, sign, advertisement or other printed, engraved or written instrument or device, bearing a person’s name in conjunction with the words “certified public accountant” or “public accountant” or any abbreviation thereof, shall be prima facie evidence in any action brought under ORS 673.360 or 673.990 that the person whose name is so displayed caused or procured the display or uttering and that the person is an individual or business organization that purports to be authorized to use the words under ORS 673.010 to 673.465

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ORS 673.380 Disposition of statements, records, schedules, working papers and memoranda. (1) All statements, records, schedules, working papers and memoranda made by a certified public accountant or public accountant under ORS 673.010 to 673.465 or a partner, shareholder, officer, director, member, manager or owner, or an employee of the certified public accountant or public accountant incident to or in the course of rendering services to a client, except reports submitted by the certified public accountant or public accountant to the client and records that are part of the client’s records, shall be and remain the property of the certified public accountant or public accountant in the absence of an express agreement between the certified public accountant or public accountant and the client to the contrary

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ORS 673.385 Disclosure of client information prohibited; exceptions. (1) Except as provided in subsection (2) of this section or by permission of the client engaging a certified public accountant or public accountant, or the heirs, successors or personal representatives of the client, a certified public accountant or public accountant or any partner, officer, shareholder, member, manager or owner, or employee of the certified public accountant or public accountant may not voluntarily disclose information communicated to the certified public accountant or public accountant by the client relating to and in connection with services rendered to the client by the certified public accountant or public accountant

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