Accountants

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]
Chapter 673

Atty. Gen. Opinions

This chapter as authorizing partnership of corporation and individual, (1972) Vol 36, p 94


Source

Last accessed
Jun. 26, 2021