Title 52, Occupations and Professions

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…

(1) The State Board of Tax Practitioners may issue a certificate to a person who qualifies as a registered tax aide if the individual: (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 …

(1) Each year a person shall renew a registered tax aide certificate at a time designated by the State Board of Tax Practitioners. (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 …

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.…

(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. (2) A sole proprietorship, partnership, corporation or other legal entity may not assume or use the title or designati…

(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 gra…

(1) The State Board of Tax Practitioners shall adopt by rule fees for: (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…

(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 ke…

(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 t…

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, …

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: (1) Violation of ORS 673.615, 6…

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: (1) Violation of ORS 673.615 (3) or 673.705. (2)(a) Conduct resulting in a conviction of a …

It is unlawful for any person to: (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 prepar…

(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: (a) The name, business name and address of the preparer; (b) The date…

(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: (a) A listing or table of refund anticipation loan fees and the annual percentage rate…

(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. (2) ORS 673.605 to 673.740 supersede and preempt any rule, …