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.

(2)

Each holder of a permit under ORS 673.150 (Permits to engage in practice of public accountancy), each person authorized to practice public accountancy in this state under ORS 673.153 (Holders of licenses issued by other states), each business organization registered under ORS 673.160 (Registration of business organizations), and each business organization exempt from registration requirements under ORS 673.160 (Registration of business organizations) (3), that performs attestation services or compilation services shall participate in a peer review program described in this section. The peer review shall be conducted by the board or by a peer review program recognized or approved by the board under subsection (1) of this section. A person authorized to practice public accountancy in this state under ORS 673.153 (Holders of licenses issued by other states) who practices as a sole proprietor must meet peer review standards pertaining to business organizations. The person or business organization undergoing the peer review shall bear the cost of the peer review. [1981 c.89 §17; 1983 c.254 §1; 1985 c.605 §18; 1989 c.771 §2; 1993 c.193 §1; 1999 c.322 §29; 2001 c.638 §12; 2003 c.4 §1; 2005 c.39 §7; 2009 c.531 §8; 2015 c.451 §17]

Source: Section 673.455 — Peer review programs; review of persons and business organizations performing attestation services or compilation services, https://www.­oregonlegislature.­gov/bills_laws/ors/ors673.­html.

673.010
Definitions for ORS 673.010 to 673.465 673.015
Statement of public interest in regulating practice of accountancy 673.040
Eligibility for certificate of certified public accountant 673.050
General qualifications for candidates for C.P.A. examination 673.060
C.P.A. and public accountant examination 673.075
Credit for examination sections taken in other states 673.100
License as public accountant 673.103
Public accountant audits prohibited 673.138
Liability of persons operating in certain registered business organization 673.150
Permits to engage in practice of public accountancy 673.153
Holders of licenses issued by other states 673.160
Registration of business organizations 673.165
Continuing education 673.170
Disciplinary actions 673.175
Review of statement or report prepared by accountant required by consent agreement 673.185
Procedure for disciplinary actions and adoption of rules 673.210
Reissuance of revoked or suspended licenses 673.220
Inactive status 673.310
Words or abbreviations of similar import to certified public accountant, public accountant, C.P.A. or P.A. prohibited 673.320
Requirements for providing attestation services or compilation services or issuing report 673.325
Statement allowed without permit or authorization 673.345
Payment or acceptance of commissions 673.350
Application of ORS 673.010 to 673.465 to employees of registered business organizations 673.360
Injunctions 673.370
Acts constituting prima facie evidence that person is authorized to use words certified public account or public accountant 673.380
Disposition of statements, records, schedules, working papers and memoranda of licensee 673.385
Disclosure of client information prohibited 673.390
Solicitation permitted 673.400
Civil penalties 673.410
Oregon Board of Accountancy 673.415
Furnishing of signature block of income tax return or report by Department of Revenue 673.425
Oregon Board of Accountancy Fund 673.440
Compilation of laws and rules 673.455
Peer review programs 673.457
Review by peer review program 673.465
Authority of Oregon Board of Accountancy to require fingerprints 673.475
Authority of Oregon Board of Accountancy to disclose investigatory information relating to regulatory or enforcement function of public entity 673.605
Definitions for ORS 673.605 to 673.740 673.610
Application of ORS 673.605 to 673.740 673.615
Prohibited acts 673.625
Qualifications for tax consultant and tax preparer 673.630
Tax consultant’s application 673.635
Tax preparer’s application 673.637
Licensing of person licensed in another state or enrolled to practice before Internal Revenue Service 673.640
Issuance of licenses 673.643
Preparation of tax returns by corporation, firm or partnership 673.645
Renewal of licenses 673.655
Continuing education requirement 673.660
Licenses to be displayed 673.663
Use of title “tax consultant.” 673.667
Inactive status 673.685
Fees 673.690
Tax consultant’s records 673.695
Secretary of State as agent for service of process against nonresident 673.697
Continuing authority of board 673.700
Disciplinary action 673.705
Prohibited acts 673.710
Names of tax preparers and other information furnished by Department of Revenue 673.712
Refund anticipation loan disclosures 673.715
Local government regulation of refund anticipation loans prohibited 673.725
State Board of Tax Practitioners 673.730
Powers of board 673.732
Cease and desist orders 673.735
Civil penalties 673.740
Educational program as remedy 673.800
Definitions for ORS 673.800 to 673.825 673.805
Notice required upon change in control 673.810
Duty to maintain bonds or deposits 673.815
Custodial duties 673.820
Prohibitions 673.825
Right of action 673.990
Criminal penalties
Green check means up to date. Up to date

Current through early 2024

§ 673.455’s source at oregon​.gov