Title 52, Occupations and Professions

As used in ORS 673.010 to 673.465: (1) “Attestation services” means the following professional services required to be performed under rules adopted by the Oregon Board of Accountancy: (a) Any audit or other engagement for which performance standards are included in the Statement…

The public interest requires: (1) The promotion of reliable information used for guidance in financial transactions and accounting for, or assessing the financial status or performance of, commercial, noncommercial and governmental enterprises; (2) That persons professing special…

(1) The Oregon Board of Accountancy may issue a certified public accountant license to a person who: (a) Submits an application in a form prescribed by the board; (b) Provides evidence satisfactory to the board of graduation from a college or university that is accredited by a re…

(1) A person seeking admission to take the certified public accountant examination to obtain a certified public accountant license or public accountant license shall: (a) Submit an application in a form prescribed by the Oregon Board of Accountancy; (b) Furnish evidence satisfact…

(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. (2) The board may contract with any organization, governmental or private, …

(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. (2) Any examination for which credit is …

(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: (a) Passing an examination on the code of professional ethics a…

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 renderin…

(1) To renew a license issued by the Oregon Board of Accountancy, an Oregon licensee shall submit to the board every two years: (a) A completed renewal application; (b) The renewal fee in the amount of $255; and (c) Evidence satisfactory to the board that the Oregon licensee has …

(1) A holder of a license with a principal place of business in another state may practice public accountancy in this state if: (a) The holder has an active certified public accountant license; (b) The requirements to obtain the license in the other state are substantially equiva…

(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: (a) Submits an application in a form prescribed by the board; (b) Passes an examination on t…

(1) As used in this section, “foreign country” means a government other than: (a) The United States; or (b) A state. (2) The Oregon Board of Accountancy may issue a certified public accountant license to a person who holds a certified public accountant license or chartered accoun…

(1) Business organizations of certified public accountants or of public accountants shall register with the Oregon Board of Accountancy if the business organization: (a) Has an office in this state and: (A) Uses the terms “certified public accountants” or “public accountants” or …

(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. (2) The education programs shall include any of the following: (a) Professional development …

(1) The Oregon Board of Accountancy may take any of the following disciplinary actions: (a) Revoke, suspend, refuse to renew or limit the privileges of any license issued by the board; (b) Revoke, suspend, refuse to renew or limit the privileges of any registration issued by the …

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 be…

(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 provide…

(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. (2) The power of the board to suspend any authority to provide professional services includes the power to reissue: (a) At a time cer…

(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. (2) The board may not grant inactive status to an Oregon licensee: (a) Whose…

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 b…

(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 l…

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 t…

(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: (A) Pay a commission to obtain a client; (B) Accept a commission for a referr…

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 …

(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 …

(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 prim…

(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 o…

(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 partn…

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] (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 deposi…

(1) There is created an Oregon Board of Accountancy consisting of seven members. (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 boa…

(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 …

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 t…

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-e…

(1) As used in this section, “post-secondary education institution” means: (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, generall…

(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. (2) Each Oregon licensee, each person authorized to practic…

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 organizatio…

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: (1) Is applying for a license or registration that is issued by the board; (2) Is applying for renewal of a…

(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 enforceme…

As used in ORS 673.605 to 673.740 unless the context requires otherwise: (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 o…

ORS 673.605 to 673.740 do not apply to: (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 …

Except as otherwise provided in ORS 673.605 to 673.740: (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 …

(1) Every applicant for a license as a tax consultant and every applicant for licensing as a tax preparer must: (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…

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 applica…

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…

(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: (a) Presents evidence satisfactory to the board that the applicant is licensed as a tax consultant or preparer in a state that has requirements…

(1) The State Board of Tax Practitioners shall license as a tax consultant or a tax preparer each applicant who: (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 dis…

(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 a…

(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…

(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 Practi…