Chapter 673 — Chapter 673
112 sections in this chapter.
ORS 673.390 Solicitation permitted. The Oregon Board of Accountancy may not adopt a rule prohibiting an Oregon licensee from soliciting an engagement to perform professional services. [1981 c.89 §16; 1993 c.431 §11; 1999 c.322 §24; 2025 c.132 §34]
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(Civil Penalties)
ORS 673.400 Civil penalties. The Oregon Board of Accountancy may impose a civil penalty, not to exceed $5,000 for each offense, for violation of a provision of ORS 673.010 to 673.465, a rule adopted under ORS 673.010 to 673.465 or an order of the board. All moneys collected under this section shall be deposited in the Oregon Board of Accountancy Fund established in ORS 673.425. [1981 c.89 §15; 1985 c.605 §15; 1991 c.734 §69; 1999 c.322 §25; 1999 c.414 §1; 2005 c.39 §5; 2009 c.531 §10; 2011 c.40 §2; 2015 c.451 §14]
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(Oregon Board of Accountancy)
ORS 673.410 Oregon Board of Accountancy; confirmation; qualifications; enforcement authority; rules. (1) There is created an Oregon Board of Accountancy consisting of seven members
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(2) Members of the board shall be appointed by the Governor for terms of three years, subject to confirmation by the Senate pursuant to Article III, section 4, of the Oregon Constitution. (3) The board members must be appointed as follows: (a) Six must be a certified public accou…
ORS 673.415 Furnishing of signature block of income tax return or report by Department of Revenue; use of information; unlawful disclosure. (1) The Department of Revenue may furnish to the Oregon Board of Accountancy a copy of the signature block of an income tax return prepared by any person for another. The signature block may be furnished in instances in which the department or the board has reasonable grounds to believe the person preparing the return prepared it in violation of any provision of ORS 673.010 to 673.465. The signature block shall include the name, address and signature of the person who prepared the income tax return and the date the return was prepared. The department may include with the signature block the name and address of the taxpayer, the number of the tax form prepared, the tax year of the income tax return prepared and the information described in ORS 314.835. The board, and its members, officers and employees, shall use the names and addresses furnished under this section solely in the enforcement of ORS 673.010 to 673.465 and shall not otherwise divulge or make known such information. A violation of this prohibition against disclosure is punishable as provided in ORS 314.991 (2)
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(2) The Department of Revenue may furnish to the board a copy of the signature block of a tax return or report permitted or required to be filed with the department and prepared by any person for another. The signature block may be furnished in instances where the department or t…
ORS 673.420 [Repealed by 1971 c.753 §74]
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[Repealed or reserved.]
ORS 673.425 Oregon Board of Accountancy Fund. The Oregon Board of Accountancy Fund is established in the State Treasury, separate and distinct from the General Fund. All moneys collected or received by the Oregon Board of Accountancy shall be deposited in the fund. Interest earned on moneys in the fund shall be credited to the fund. Moneys in the fund are continuously appropriated to the board to provide grants under ORS 673.442 and for the administration and enforcement of ORS 673.010 to 673.465. [2015 c.451 §4; 2025 c.370 §3]
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[Repealed or reserved.]
ORS 673.430 [Repealed by 1971 c.753 §74]
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[Repealed or reserved.]
ORS 673.440 Compilation of laws and rules; availability. The Oregon Board of Accountancy shall produce, at least biennially, a compilation of ORS 673.010 to 673.465 and rules of the board. A copy of the compilation shall be made available to all Oregon licensees under ORS 673.010 to 673.465 in the manner the board considers most cost-effective. [Amended by 1975 c.440 §20; 1985 c.605 §17; 1993 c.79 §1; 1993 c.431 §12; 1999 c.322 §28; 2025 c.132 §26]
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[Repealed or reserved.]
ORS 673.442 Grants for scholarships in accounting; eligibility; rules. (1) As used in this section, “post-secondary education institution” means
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(a) A public university listed in ORS 352.002; (b) A community college operated under ORS chapter 341; (c) A school or division of the Oregon Health and Science University; or (d) An Oregon-based, generally accredited, not-for-profit private institution of higher education. (2) T…
ORS 673.445 [1981 c.89 §18; 2009 c.531 §9; repealed by 2015 c.451 §25]
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[Repealed or reserved.]
ORS 673.450 [Amended by 1969 c.314 §76; repealed by 1971 c.753 §74]
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[Repealed or reserved.]
ORS 673.455 Peer review programs; review of persons and business organizations performing attestation services or compilation services. (1) The Oregon Board of Accountancy may recognize peer review programs or approve applications for operation of peer review programs, including programs provided by the American Institute of Certified Public Accountants
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(2) Each Oregon licensee, each person authorized to practice public accountancy in this state under ORS 673.153, each business organization registered under ORS 673.160, and each business organization exempt from registration requirements under ORS 673.160 (3), that performs atte…
ORS 673.457 Review by peer review program; right of Oregon Board of Accountancy to conduct review. A review of an accountancy practice as required by ORS 673.455 does not preclude the Oregon Board of Accountancy from conducting a review of specified aspects of the professional services of any person who holds a license affiliated with the license holder or business organization or of the license holder or business organization itself and taking disciplinary action or imposing a civil penalty as provided for by the board by rule and pursuant to ORS 673.170 and 673.400. [1999 c.322 §30; 2001 c.638 §13; 2015 c.451 §18; 2025 c.132 §28]
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[Repealed or reserved.]
ORS 673.460 [Amended by 1967 c.637 §27; repealed by 1971 c.753 §74]
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[Repealed or reserved.]
ORS 673.465 Authority of Oregon Board of Accountancy to require fingerprints. For the purpose of requesting a state or nationwide criminal records check under ORS 181A.195, the Oregon Board of Accountancy may require the fingerprints of a person who
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(1) Is applying for a license or registration that is issued by the board; (2) Is applying for renewal of a license or registration that is issued by the board; (3) Is under investigation by the board; or (4)(a)(A) Is employed or applying for employment by the board; or (B) Provi…
ORS 673.470 [Repealed by 1971 c.753 §74]
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[Repealed or reserved.]
ORS 673.475 Authority of Oregon Board of Accountancy to disclose investigatory information relating to regulatory or enforcement function of public entity. (1) Notwithstanding ORS 673.170, upon a determination by the Oregon Board of Accountancy that the board possesses confidential information, or information that is not otherwise subject to disclosure, that is investigatory and that reasonably relates to the regulatory or enforcement function of another public entity, the board may disclose that information to the other public entity
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(2) A public entity that receives information pursuant to subsection (1) of this section shall take all reasonable steps to maintain the confidentiality of the information to the extent necessary to carry out the regulatory or enforcement functions of the public entity. (3) For p…
ORS 673.480 [Amended by 1975 c.440 §21; repealed by 1981 c.89 §21]
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TAX CONSULTANTS, TAX PREPARERS AND REGISTERED TAX AIDES (Generally)
ORS 673.605 Definitions for ORS 673.605 to 673.740. As used in ORS 673.605 to 673.740 unless the context requires otherwise
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(1) “Board” means the State Board of Tax Practitioners created by ORS 673.725. (2)(a) “Facilitator” means a person that individually or in conjunction or cooperation with another person processes, receives or accepts for delivery an application for a refund anticipation loan or a…
ORS 673.610 Application of ORS 673.605 to 673.740. ORS 673.605 to 673.740 do not apply to
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(1) Any full- or part-time employee hired to fill a permanent position, who in connection with the duties as an employee has the incidental duty of preparing income tax returns for the business of the employer only. (2) Any attorney at law rendering services in the performance of…
ORS 673.615 Prohibited acts; preparation of tax returns; refund anticipation loans. Except as otherwise provided in ORS 673.605 to 673.740
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(1) A person may not prepare or advise or assist in the preparation of personal income tax returns for another and for valuable consideration or represent that the person is so engaged unless the person is licensed as a tax consultant under ORS 673.605 to 673.740. (2) A tax prepa…
ORS 673.625 Qualifications for tax consultant and tax preparer; examination. (1) Every applicant for a license as a tax consultant and every applicant for licensing as a tax preparer must
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(a) Be 18 years of age or older; (b) Possess a high school diploma or a modified diploma or have passed an equivalency examination; (c) Present evidence satisfactory to the State Board of Tax Practitioners that the applicant has successfully completed at least 80 hours in basic p…
ORS 673.630 Tax consultant’s application. Every person desiring to be licensed as a tax consultant shall apply in writing to the State Board of Tax Practitioners. The application forms shall be approved by the board. Each application shall include or be accompanied by evidence, satisfactory to the board, that the applicant meets the qualifications prescribed in ORS 673.625. Each application shall be accompanied by the examination fee as provided under ORS 673.685. [1973 c.387 §5; 1975 c.464 §8; 1985 c.559 §3; 2005 c.21 §3]
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[Repealed or reserved.]
ORS 673.635 Tax preparer’s application. Every person desiring to be licensed as a tax preparer shall apply in writing to the State Board of Tax Practitioners. The application forms shall be approved by the board. Each application shall include or be accompanied by evidence, satisfactory to the board, that the applicant meets the qualifications prescribed in ORS 673.625. The application shall be accompanied by the examination fee as provided under ORS 673.685. [1973 c.387 §6; 1985 c.559 §4; 2005 c.21 §4]
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[Repealed or reserved.]
ORS 673.637 Licensing of person licensed in another state or enrolled to practice before Internal Revenue Service; requirements; fees. (1) The State Board of Tax Practitioners may issue a license to an applicant for a license as a tax consultant or as a tax preparer who
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(a) Presents evidence satisfactory to the board that the applicant is licensed as a tax consultant or preparer in a state that has requirements for licensing substantially similar to the requirements for licensing in this state; and (b) Has passed to the satisfaction of the board…
ORS 673.640 Issuance of licenses. (1) The State Board of Tax Practitioners shall license as a tax consultant or a tax preparer each applicant who
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(a) Demonstrates to the satisfaction of the board fitness for a license; (b) Pays to the board an initial license fee as provided under ORS 673.685; and (c) Has no disciplinary actions pending before the board. (2) The board shall issue evidence of licensing to each person licens…
ORS 673.643 Preparation of tax returns by corporation, firm or partnership; requirements; liability; prohibitions. (1) A sole proprietorship, partnership, corporation or other legal entity, through individuals who are authorized within this state to render those services, may engage in the preparation, or in advising or assisting in the preparation of personal income tax returns for another and for valuable consideration and represent that it is so engaged if the entity
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(a) Registers annually with the State Board of Tax Practitioners in the manner prescribed by the board; (b) Designates and reports in the manner prescribed by the board the authorized individual or individuals who are responsible for the tax return preparation activities and deci…
ORS 673.645 Renewal of licenses; restoration of lapsed license; rules. (1) Any licensed tax consultant and tax preparer shall apply to the State Board of Tax Practitioners and pay the fee for a renewal of the license. The application shall be made annually, on or before a date established by the board by rule. The application shall be accompanied by evidence satisfactory to the board that the person applying for renewal of the license has completed the continuing education required by ORS 673.655
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(2) At least 30 days before the annual renewal date, the board shall notify the licensee that the annual renewal application and fee are due. (3) Any license that is not renewed within 15 days after the annual renewal date shall lapse. (4) The board may restore any lapsed license…
ORS 673.650 [1973 c.387 §9; repealed by 1975 c.464 §26]
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[Repealed or reserved.]
ORS 673.651 [1975 c.464 §14; repealed by 1977 c.842 §21 and 1977 c.873 §26]
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[Repealed or reserved.]
ORS 673.655 Continuing education requirement; waiver. (1) Except as provided in subsection (2) of this section, upon annual renewal of a tax preparer’s or tax consultant’s license, each person licensed as a tax consultant or tax preparer under ORS 673.605 to 673.740 shall submit evidence satisfactory to the State Board of Tax Practitioners that the person has completed at least 30 hours of instruction or seminar in subjects related to income tax preparation since the preceding license renewal date. If the board does not receive evidence that the continuing education requirement has been completed by the applicant, the board shall not renew the applicant’s active license
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(2) The board may exempt a tax consultant or tax preparer from the continuing education required by this section upon application showing evidence satisfactory to the board of inability to comply because of unusual or extenuating circumstances. [1973 c.387 §10; 1975 c.464 §17; 19…
ORS 673.657 Registered tax aides; application; issuance of certificates; fee; rules. (1) The State Board of Tax Practitioners may issue a certificate to a person who qualifies as a registered tax aide if the individual
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(a) Submits an application in the manner prescribed by the board; (b) Is 18 years of age or older; (c) Has earned at least a high school diploma or its equivalent, as indicated by evidence of the following, in a form deemed sufficient by the board: (A) Completion of high school o…
ORS 673.658 Renewal of certificates; continuing education; fee; rules. (1) Each year a person shall renew a registered tax aide certificate at a time designated by the State Board of Tax Practitioners
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(2) A person renewing a certificate shall: (a) Submit an application to the board before the expiration date of the certificate; (b) Pay the renewal fee established under ORS 673.685; (c) Comply with continuing education requirements as adopted by the board by rule; and (d) Submi…
ORS 673.660 Licenses and certificates to be displayed. Each tax consultant, tax preparer and registered tax aide shall display the license or certificate issued to the tax consultant, tax preparer and registered tax aide in accordance with rules adopted by the State Board of Tax Practitioners. [1973 c.387 §11; 1975 c.464 §18; 2025 c.347 §6]
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[Repealed or reserved.]
ORS 673.663 Use of title “tax consultant.” (1) An individual may not assume or use the title or designation “tax consultant” unless the person is licensed as a tax consultant under ORS 673.605 to 673.740
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(2) A sole proprietorship, partnership, corporation or other legal entity may not assume or use the title or designation “tax consultant” unless the entity is in compliance with ORS 673.643. [1991 c.297 §2]
ORS 673.665 [1973 c.387 §12; repealed by 1975 c.464 §26]
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[Repealed or reserved.]
ORS 673.667 Inactive status; application; renewal; reactivation; revocation or suspension; prohibition; rules. (1) Whenever a tax consultant or tax preparer ceases to engage in the preparation or in advising or assisting in the preparation of personal income tax returns, the consultant or preparer may apply to the State Board of Tax Practitioners for inactive status. A license that is granted inactive status may be renewed upon payment of the license fee as provided under ORS 673.685. No proof that the continuing education required by ORS 673.655 has been fulfilled need be presented to the board for renewal of an inactive license
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(2) A license in inactive status may be reactivated upon payment of a reactivation fee, that shall be provided under ORS 673.685, and upon proof of compliance with such continuing education requirements as may be adopted by the board by rule. (3) A license in inactive status may …
ORS 673.670 [1973 c.387 §13; repealed by 1975 c.464 §26]
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[Repealed or reserved.]
ORS 673.675 [1973 c.387 §14; repealed by 1975 c.464 §26]
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[Repealed or reserved.]
ORS 673.680 [1973 c.387 §15; repealed by 1975 c.464 §26]
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[Repealed or reserved.]
ORS 673.685 Fees; rules. (1) The State Board of Tax Practitioners shall adopt by rule fees for
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(a) Application for examination for a tax consultant’s license. (b) Application for examination for a tax preparer’s license. (c) Issuance or renewal of a tax consultant’s license. (d) Issuance or renewal of a tax preparer’s license. (e) Issuance or renewal of a registered tax ai…
ORS 673.690 Tax consultant’s records. (1) Except as provided in this section, every person licensed as a tax consultant shall keep records of all personal income tax returns prepared by the person, or in the preparation of which advice or assistance of the person has been given. The records of the returns shall be kept for a period of not less than four years after the date of the preparation, advice or assistance
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(2) If a tax consultant is employed by another tax consultant, the records shall be kept by the employing tax consultant. (3) If a tax consultant who has been designated as responsible for the tax return preparation activities and decisions of a partnership, corporation or other …
ORS 673.695 Secretary of State as agent for service of process against nonresident; fee. (1) The acceptance by a nonresident of a license as tax consultant or a tax preparer shall be considered equivalent to the appointment by the nonresident of the Secretary of State as attorney upon whom may be served any summons, process or pleading in any action or suit against the nonresident in any court of this state, arising out of any business done by the nonresident as a tax consultant or tax preparer in this state
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(2) The acceptance of a license shall be considered equivalent to any agreement by the nonresident that any summons, process or pleading in the action or suit may be made by leaving a copy thereof, with a fee of $2, with the Office of Secretary of State. Such service shall be suf…
ORS 673.697 Continuing authority of board. The lapsing, expiration, suspension or revocation of a license or certificate by operation of law or by order of the State Board of Tax Practitioners or by decision of a court of law, or the voluntary surrender of a license by a licensee or a certificate by a certificate holder, does not deprive the board of jurisdiction to proceed with any investigation of or any action or disciplinary proceeding against the licensee or certificate holder, or to revise or render null and void an order suspending or revoking the license or certificate. [1995 c.239 §2; 2025 c.347 §8]
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[Repealed or reserved.]
ORS 673.700 Disciplinary action; tax consultants and tax preparers; grounds. The State Board of Tax Practitioners may refuse to issue or renew a tax consultant or preparer’s license, or may suspend or revoke a tax consultant or preparer’s license, or may reprimand any person licensed as a tax consultant or tax preparer for
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(1) Violation of ORS 673.615, 673.705 or 673.712. (2) Failure to keep the records required by ORS 673.690. (3) Negligence or incompetence in tax consultant or tax preparer practice or when acting in the capacity of a tax preparer or tax consultant in another state, or under an ex…
ORS 673.702 Disciplinary action; registered tax aides; grounds. The State Board of Tax Practitioners may refuse to issue or renew or may suspend or revoke a registered tax aide’s certificate or may reprimand any person who is a registered tax aide for
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(1) Violation of ORS 673.615 (3) or 673.705. (2)(a) Conduct resulting in a conviction of a felony under the laws of any state or of the United States. However, such conduct may be considered only to the extent permissible under the provisions of ORS 670.280; or (b) Conviction of …
ORS 673.705 Prohibited acts. It is unlawful for any person to
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(1) Obtain or attempt to obtain by any dishonest or fraudulent representation a license as a tax consultant or a tax preparer or a certificate as a registered tax aide. (2) Represent that the person is licensed as a tax consultant or a tax preparer if the person is not so license…
ORS 673.710 Names of tax preparers and other information furnished by Department of Revenue; use of information. (1) If a personal income tax return is prepared by someone other than the taxpayer, the Department of Revenue may furnish to the State Board of Tax Practitioners a copy of that portion of the return that shows
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(a) The name, business name and address of the preparer; (b) The date of preparation; and (c) The signature of the preparer. (2) In instances where the department or the board has reasonable grounds to believe the person preparing the return prepared it in violation of ORS 673.60…
ORS 673.712 Refund anticipation loan disclosures. (1) Prior to a taxpayer’s completion of an application for a refund anticipation loan, the facilitator shall clearly disclose in writing to the taxpayer on a form separate from the application
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(a) A listing or table of refund anticipation loan fees and the annual percentage rates, as defined by the federal Truth in Lending Act, 15 U.S.C. 1601 et seq., charged by the facilitator or lender for three or more representative refund anticipation loan amounts. For each loan a…
ORS 673.715 Local government regulation of refund anticipation loans prohibited; preemption. (1) A unit of a local government, as defined in ORS 174.116, may not adopt any rule, regulation, code or ordinance to restrict or limit any requirements under ORS 673.605 to 673.740 relating to refund anticipation loans
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(2) ORS 673.605 to 673.740 supersede and preempt any rule, regulation, code or ordinance of any unit of a local government, as defined in ORS 174.116, relating to refund anticipation loans. [2005 c.331 §4] (State Board of Tax Practitioners)