Oregon Law
Law as of Jan 1, 2026
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673.010Definitions for ORS 673.010 to 673.465; rules 673.012[2001 c.313 §4; 2009 c.531 §2; repealed by 2015 c.451 §25] 673.015Statement of public interest in regulating practice of accountancy 673.020[Amended by 1975 c.440 §3; 1985 c.605 §1; 1993 c.431 §2; repealed by 1999 c.322 §44] 673.030[Amended by 1975 c.440 §4; 1981 c.89 §3; 1985 c.605 §2; 1993 c.431 §3; repealed by 1999 c.322 §44] 673.040[Amended by 1999 c.322 §3; 2001 c.638 §4; 2003 c.209 §1; 2007 c.112 §2; 2015 c.451 §7; 2023 c.6 §1; repealed by 2025 c.132 §37] 673.045Certified public accountant license; application; fees; rules 673.050Certified public accountant examination; application process; fees; rules 673.060C.P.A. examination; scope; rules 673.070[Repealed by 1979 c.84 §5] 673.075Credit for examination sections taken in other states 673.080[Amended by 1971 c.217 §3; 1975 c.440 §8; 1981 c.89 §5; 1983 c.247 §1; 1991 c.187 §2; repealed by 1999 c.322 §44] 673.090[Amended by 1975 c.440 §9; 1985 c.605 §3; 1991 c.187 §3; repealed by 1999 c.322 §44] 673.095[1985 c.605 §6; 1991 c.187 §4; 1993 c.193 §2; repealed by 1999 c.322 §44] 673.100Public accountant license; application process; audit prohibition; fees; rules 673.103[2001 c.735 §5; 2003 c.241 §1; repealed by 2025 c.132 §37] 673.110[Repealed by 1981 c.89 §21] 673.120[Amended by 1981 c.89 §6a; repealed by 1985 c.605 §21] 673.130[Amended by 1975 c.440 §11; 1981 c.89 §7; 1985 c.605 §4; 1991 c.187 §6; repealed by 1999 c.322 §44] 673.132[1993 c.431 §14; repealed by 1999 c.322 §44] 673.134[1993 c.431 §15; repealed by 1999 c.322 §44] 673.136[1993 c.431 §16; repealed by 1999 c.322 §44] 673.138Liability of persons operating in certain registered business organization 673.140[Amended by 1981 c.89 §8; repealed by 1999 c.322 §44] 673.150License renewal; application process; fee; rules 673.153Holders of licenses issued by other states; fees 673.155License by reciprocity; application; fees; rules 673.157Licensing of certified public accountants from foreign countries; fees; rules 673.160Registration of business organizations; exceptions; fees; rules 673.165Continuing education; types of programs; hours; waiver; rules 673.170Disciplinary actions; grounds; investigations; costs; consent agreements; orders; rules 673.173[2005 c.39 §3; repealed by 2015 c.451 §25] 673.175Review of statement or report prepared by accountant required by consent agreement; liability of accountant performing review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 license 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 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 673.442Grants for scholarships in accounting; eligibility; rules 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 673.657Registered tax aides; application; issuance of certificates; fee; rules 673.658Renewal of certificates; continuing education; fee; rules 673.660Licenses and certificates 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; tax consultants and tax preparers; grounds 673.702Disciplinary action; registered tax aides; 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 673.605 Definitions for ORS 673.605 to 673.740

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 or accepts for delivery an application for a refund anticipation loan or a check in payment of refund anticipation loan proceeds or in any other manner materially facilitates the making of a refund anticipation loan.

(b)

“Facilitator” does not mean a financial institution as defined in ORS 706.008, a person who has been issued a license under ORS chapter 725, an affiliate that is a servicer for a financial institution or for a person issued a license under ORS chapter 725, a person issued a license as a certified public accountant or public accountant by the Oregon Board of Accountancy, or any person that acts solely as an intermediary and does not deal with a taxpayer in the making of a refund anticipation loan.

(3)

“Lender” means a person that makes a refund anticipation loan with the person’s own funds or a line of credit or other funding from a financial institution as defined in ORS 706.008, but does not include a financial institution as defined in ORS 706.008.

(4)

“Refund anticipation loan” means a loan that the lender arranges to be repaid directly from the proceeds of the taxpayer’s federal or state personal income tax refund.

(5)(a)

“Refund anticipation loan fee” means the charges, fees or other consideration charged or imposed by the lender or facilitator for the making of a refund anticipation loan.

(b)

“Refund anticipation loan fee” does not mean any charge, fee or other consideration usually charged or imposed by the facilitator in the ordinary course of business for nonloan services, including fees for tax return preparation and fees for electronic filing of tax returns.

(6)

“Registered tax aide” means any person who is registered under ORS 673.605 to 673.740 as a registered tax aide.

(7)

“Tax consultant” means a person who is licensed under ORS 673.605 to 673.740 to prepare or advise or assist in the preparation of personal income tax returns for another and for valuable consideration.

(8)

“Taxpayer” means an individual who files a federal or Oregon personal income tax return.

(9)

“Tax preparer” means any person who is licensed under ORS 673.605 to 673.740 as a tax preparer.

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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.