Oregon Law
Law as of Jan 1, 2024
Chapter contents
673.010Definitions for ORS 673.010 to 673.465; rules 673.012[2001 c.313 §4; 2009 c.531 §2; repealed by 2015 c.451 §25] 673.015Statement of public interest in regulating practice of accountancy 673.020[Amended by 1975 c.440 §3; 1985 c.605 §1; 1993 c.431 §2; repealed by 1999 c.322 §44] 673.030[Amended by 1975 c.440 §4; 1981 c.89 §3; 1985 c.605 §2; 1993 c.431 §3; repealed by 1999 c.322 §44] 673.040Eligibility for certificate of certified public accountant; experience requirement; issuance of certificate to licensee from other state or country; fee; rules 673.050General qualifications for candidates for C.P.A. examination; rules 673.060C.P.A. and public accountant examination; scope; conduct; fee; rules 673.070[Repealed by 1979 c.84 §5] 673.075Credit for examination sections taken in other states 673.080[Amended by 1971 c.217 §3; 1975 c.440 §8; 1981 c.89 §5; 1983 c.247 §1; 1991 c.187 §2; repealed by 1999 c.322 §44] 673.090[Amended by 1975 c.440 §9; 1985 c.605 §3; 1991 c.187 §3; repealed by 1999 c.322 §44] 673.095[1985 c.605 §6; 1991 c.187 §4; 1993 c.193 §2; repealed by 1999 c.322 §44] 673.100License as public accountant; application; rules; fee 673.103Public accountant audits prohibited; exception 673.110[Repealed by 1981 c.89 §21] 673.120[Amended by 1981 c.89 §6a; repealed by 1985 c.605 §21] 673.130[Amended by 1975 c.440 §11; 1981 c.89 §7; 1985 c.605 §4; 1991 c.187 §6; repealed by 1999 c.322 §44] 673.132[1993 c.431 §14; repealed by 1999 c.322 §44] 673.134[1993 c.431 §15; repealed by 1999 c.322 §44] 673.136[1993 c.431 §16; repealed by 1999 c.322 §44] 673.138Liability of persons operating in certain registered business organization 673.140[Amended by 1981 c.89 §8; repealed by 1999 c.322 §44] 673.150Permits to engage in practice of public accountancy; permit renewals; fees; rules 673.153Holders of licenses issued by other states; fees 673.160Registration of business organizations; exceptions; fees; rules 673.165Continuing education; types of programs; hours; waiver; rules 673.170Disciplinary actions; grounds; investigations; costs; orders; rules 673.173[2005 c.39 §3; repealed by 2015 c.451 §25] 673.175Review of statement or report prepared by accountant required by consent agreement; liability of accountant performing review 673.180[Amended by 1971 c.734 §113; 1985 c.605 §11; repealed by 1999 c.322 §44] 673.185Procedure for disciplinary actions and adoption of rules; continuing authority of board 673.190[Amended by 1971 c.418 §21; repealed by 1971 c.734 §21] 673.200[Repealed by 1971 c.734 §21] 673.210Reissuance of revoked or suspended licenses 673.220Inactive status; conditions; rules; roster; fees 673.310Words or abbreviations of similar import to certified public accountant, public accountant, C.P.A. or P.A. prohibited 673.320Requirements 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 673.325Statement allowed without permit or authorization 673.330[Amended by 1975 c.440 §17; 1985 c.605 §12; 1993 c.431 §7; repealed by 1999 c.322 §44] 673.340[Amended by 1975 c.440 §18; 1993 c.431 §8; repealed by 1999 c.322 §44] 673.345Payment or acceptance of commissions; contingent fees; referral fees; rules 673.350Application of ORS 673.010 to 673.465 to employees of registered business organizations 673.360Injunctions 673.370Acts constituting prima facie evidence that person is authorized to use words certified public account or public accountant 673.380Disposition of statements, records, schedules, working papers and memoranda of licensee 673.385Disclosure of client information prohibited; exceptions 673.390Solicitation permitted 673.400Civil penalties 673.410Oregon Board of Accountancy; confirmation; qualifications; enforcement authority; rules 673.415Furnishing of signature block of income tax return or report by Department of Revenue; use of information; unlawful disclosure 673.420[Repealed by 1971 c.753 §74] 673.425Oregon Board of Accountancy Fund 673.430[Repealed by 1971 c.753 §74] 673.440Compilation of laws and rules; availability 673.445[1981 c.89 §18; 2009 c.531 §9; repealed by 2015 c.451 §25] 673.450[Amended by 1969 c.314 §76; repealed by 1971 c.753 §74] 673.455Peer review programs; review of persons and business organizations performing attestation services or compilation services 673.457Review by peer review program; right of Oregon Board of Accountancy to conduct review 673.460[Amended by 1967 c.637 §27; repealed by 1971 c.753 §74] 673.465Authority of Oregon Board of Accountancy to require fingerprints 673.470[Repealed by 1971 c.753 §74] 673.475Authority of Oregon Board of Accountancy to disclose investigatory information relating to regulatory or enforcement function of public entity 673.480[Amended by 1975 c.440 §21; repealed by 1981 c.89 §21] 673.605Definitions for ORS 673.605 to 673.740 673.610Application of ORS 673.605 to 673.740 673.615Prohibited acts; preparation of tax returns; refund anticipation loans 673.625Qualifications for tax consultant and tax preparer; examination 673.630Tax consultant’s application 673.635Tax preparer’s application 673.637Licensing of person licensed in another state or enrolled to practice before Internal Revenue Service; requirements; fees 673.640Issuance of licenses 673.643Preparation of tax returns by corporation, firm or partnership; requirements; liability; prohibitions 673.645Renewal of licenses; restoration of lapsed license; rules 673.650[1973 c.387 §9; repealed by 1975 c.464 §26] 673.651[1975 c.464 §14; repealed by 1977 c.842 §21 and 1977 c.873 §26] 673.655Continuing education requirement; waiver 673.660Licenses to be displayed 673.663Use of title “tax consultant.” 673.665[1973 c.387 §12; repealed by 1975 c.464 §26] 673.667Inactive status; application; renewal; reactivation; revocation or suspension; prohibition; rules 673.670[1973 c.387 §13; repealed by 1975 c.464 §26] 673.675[1973 c.387 §14; repealed by 1975 c.464 §26] 673.680[1973 c.387 §15; repealed by 1975 c.464 §26] 673.685Fees; rules 673.690Tax consultant’s records 673.695Secretary of State as agent for service of process against nonresident; fee 673.697Continuing authority of board 673.700Disciplinary action; grounds 673.705Prohibited acts 673.710Names of tax preparers and other information furnished by Department of Revenue; use of information 673.712Refund anticipation loan disclosures 673.715Local government regulation of refund anticipation loans prohibited; preemption 673.725State Board of Tax Practitioners; term; qualification 673.730Powers of board; rules 673.732Cease and desist orders 673.735Civil penalties 673.740Educational program as remedy 673.800Definitions for ORS 673.800 to 673.825 673.805Notice required upon change in control 673.810Duty to maintain bonds or deposits; duty to maintain insurance or deposits 673.815Custodial duties; standards 673.820Prohibitions 673.825Right of action 673.990Criminal penalties

Chapter 673 — Accountants; Other Tax Professionals

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 licensee, or the heirs, successors or personal representatives of the client, a licensee or any partner, officer, shareholder, member, manager, owner or employee of the licensee shall not voluntarily disclose information communicated to the licensee by the client relating to and in connection with services rendered to the client by the licensee.

(2)

Nothing in subsection (1) of this section shall prohibit the disclosure of information:

(a)

Required to be disclosed by the standards of the public accountancy profession in reporting on the examination of financial statements;

(b)

In court proceedings, in state or federal agency proceedings, in investigations or proceedings under ORS 673.170 or 673.400, in ethical investigations conducted by private professional organizations or in the course of peer reviews;

(c)

To the insurance carrier of a licensee; or

(d)

Required by the Oregon Board of Accountancy to be disclosed for regulatory purposes of the board.

Official sources · 2Tap to view provenance and version history

Online copy of the published ORS edition

Provenance

Version history

Prior statutory text is not available in the ingested published editions. Consult an earlier official ORS edition or the cited Oregon Laws chapter.