reglab/housing_qa huggingface dataset:
OR Rev Stat § 673.150 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.150 - Permits to engage in practice of public accountancy; permit renewals; fees; rules.

(1) The Oregon Board of Accountancy shall issue biennially a permit to engage in the practice of public accountancy in this state to an applicant who is: (a) A holder of the certificate of certified public accountant issued under ORS 673.040 to 673.075; or (b) A public accountant licensed under ORS 673.100. (2) Permits issued under this section must be renewed biennially. (3) Applications for permits or for renewals of permits may be submitted to the board on a form and in a manner prescribed by the board by rule. Applications for permits or for renewals of permits must be accompanied by a fee in the amount of $255. (4) Applications for renewals of permits must be accompanied by evidence satisfactory to the board that the applicant has complied with continuing education requirements under ORS 673.165 unless those requirements have been waived by the board. (5)(a) A permit that is not renewed by the close of the permit period may be restored upon payment of a delinquent renewal fee in an amount determined by the board by rule. A permit lapses if the permit is not timely renewed after the close of the permit period for which it was issued, as determined by the board by rule. (b) The board may restore a lapsed permit if the person who held the permit meets any condition established by the board by rule. (c) A permit expires if it is not renewed for six years after the close of the permit period. If a permit expires, the licensee’s certificate of certified public accountant issued under ORS 673.040 to 673.075 and license as a public accountant issued under ORS 673.100 also expire. (d) The board may restore an expired permit if the board determines that it has just cause to restore the permit. (6) The board may establish a permit renewal option for retired permit holders and establish by rule a reduced fee for retired permit holders who renew permits. [Amended by 1971 c.217 §4; 1973 c.782 §1; 1975 c.438 §3a; 1975 c.440 §12; 1977 c.873 §6; 1981 c.89 §9; 1985 c.605 §7; 1991 c.187 §7; 1993 c.193 §3; 1999 c.322 §11; 2001 c.638 §6; 2009 c.531 §12; 2011 c.56 §1; 2015 c.355 §1; 2015 c.451 §9]
OR Rev Stat § 673.165 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.165 - Continuing education; types of programs; hours; waiver; rules.

(1) Each holder of a permit issued under ORS 673.150, under rules adopted by the Oregon Board of Accountancy, shall participate in a continuing education program that directly contributes to professional competency. (2) The education programs shall include any of the following: (a) Professional development programs and technical meetings of professional associations of public accountants, of certified public accountants or of public accountants and certified public accountants. (b) University and college courses. (c) Such professional staff training programs provided by accountancy organizations and other education programs that meet the requirements established by the board by rule. (3) The board shall determine the hourly value to be assigned to each education program. (4) The number of hours of continuing education required shall be determined by the board, but may not exceed 40 hours per year, or the equivalent, for both certified public accountants and public accountants. (5) The board may waive continuing education requirements. However, continuing education requirements may not be waived by the board for more than three consecutive years except for military service, retirement, disability, absence from the state or for other instances of individual hardship. [1975 c.438 §2; 1981 c.89 §10; 1985 c.461 §3; 1985 c.605 §9; 1999 c.322 §13; 2015 c.451 §11]
OR Rev Stat § 673.175 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.175 - Review of statement or report prepared by accountant required by consent agreement; liability of accountant performing review.

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 before the statement or report is issued, the review of the statement or report shall be performed by a certified public accountant or public accountant approved by the board to conduct the review. The liability of any certified public accountant or public accountant conducting the review shall be limited to any fees paid to the reviewer for conducting the review. This section shall not affect the liability of the certified public accountant or public accountant subject to the review. [1989 c.362 §2]
OR Rev Stat § 673.185 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.185 - Procedure for disciplinary actions and adoption of rules; continuing authority of board.

(1) When the Oregon Board of Accountancy proposes to refuse to issue a certificate under ORS 673.040, license under ORS 673.100, permit under ORS 673.150 or registration under ORS 673.160, proposes to refuse to renew a permit or registration or proposes to revoke or suspend a certificate, registration, license or permit, opportunity for hearing shall be accorded as provided in ORS chapter 183. (2) When the board institutes or continues a disciplinary action under ORS 673.170, the board is not deprived of its authority to institute or continue the disciplinary action against a licensee or other person subject to the jurisdiction of the board by: (a) The surrender, retirement or other forfeiture, expiration, lapse or revocation of a license issued by the board; or (b) The cessation of services offered or provided in this state by a person authorized to practice public accountancy in this state under ORS 673.153. (3) Adoption of rules, conduct of hearings, issuance of orders and judicial review of rules and orders shall be in accordance with ORS chapter 183. (4) The decision of the board under subsection (1) of this section shall be by majority vote. [1971 c.734 §115; 1999 c.322 §15; 2001 c.638 §9; 2009 c.531 §6; 2021 c.97 §75]
OR Rev Stat § 673.210 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.210 - Reissuance of revoked or suspended licenses.

(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 certain; or (b) When the licensee or business organization subject to suspension fulfills conditions for reissuance set by the board. [Amended by 1979 c.84 §3; 1999 c.322 §16]
OR Rev Stat § 673.220 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.220 - Inactive status; conditions; rules; roster; fees.

(1) The Oregon Board of Accountancy may grant inactive status to a licensee: (a) Whose license is not suspended or revoked; (b) Who is not: (A) Practicing public accountancy in a business organization required to be registered with the board under ORS 673.160; or (B) A sole practitioner; and (c) Who does not perform or offer to perform for a client services involving the use of accounting or auditing skills, including but not limited to issuance of reports on financial statements, management advisory, financial advisory or consulting services, preparation of tax returns or the furnishing of advice on tax matters. (2) A licensee granted inactive status by the board: (a) Must pay a fee in an amount determined by the board by rule for becoming or remaining inactive or for becoming active. (b) Shall place the word "inactive" next to the licensee’s name and title on any business card, letterhead or other professional document, other than a license issued by the board. (3) The board may restore a lapsed permit to inactive status as provided in ORS 673.150 (5). (4) The board shall maintain a current roster of all licensees granted inactive status. (5) The provisions of ORS 673.010 to 673.465 apply to licensees granted inactive status. [1985 c.461 §2; 1987 c.455 §4; 1993 c.193 §4; 1999 c.322 §17; 2005 c.39 §6; 2009 c.531 §13; 2011 c.56 §2; 2015 c.451 §15]
OR Rev Stat § 673.310 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.310 - Words or abbreviations of similar import to certified public accountant, public accountant, C.P.A. or P.A. prohibited.

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 be confused with "certified public accountant" and "public accountant," or any of the abbreviations "C.A.," "R.A.," or "L.A.," or similar abbreviations likely to be confused with "C.P.A." or "P.A." [Amended by 1991 c.372 §1; 1993 c.431 §6]
OR Rev Stat § 673.325 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.325 - Statement allowed without permit or authorization.

The following statement signed by a person who does not hold a permit issued under ORS 673.150 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 the person is an accountant or auditor or other language prohibited by ORS 673.310 or 673.320: ______________________________________________________________________________ The accompanying balance sheet of XYZ Company as of (date), and the related statements of income (or retained earnings or cash flow) for the year then ended have been prepared by me (us). The information presented in these financial statements is the representation of management (owners). ______________________________________________________________________________ [1997 c.610 §2; 1999 c.322 §18a; 2001 c.104 §258; 2001 c.638 §11]
OR Rev Stat § 673.350 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.350 - Application of ORS 673.010 to 673.465 to employees of registered business organizations.

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 or financial statement over that employee’s name. [Amended by 1975 c.440 §19; 1985 c.605 §13; 1993 c.431 §9; 1999 c.322 §20]
OR Rev Stat § 673.360 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.360 - Injunctions.

(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 enjoining the acts or practices, and upon a showing by the board that the person has engaged, or is about to engage, in any such acts or practices, an injunction, restraining order or other order may be granted by the court without bond. (2) The board may apply to the court for an injunction against a person for failure to comply with a cease and desist order. [Amended by 1999 c.322 §21; 2005 c.39 §4]
OR Rev Stat § 673.370 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.370 - Acts constituting prima facie evidence that person is authorized to use words certified public account or public accountant.

(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 prima facie evidence in any action brought under ORS 673.360 or 673.990 that the person whose name is so displayed caused or procured the display or uttering and that the person is an individual or business organization that purports to be authorized to use the words under ORS 673.010 to 673.465. (2) In any action referred to in subsection (1) of this section, evidence of the commission of a single act prohibited by ORS 673.010 to 673.465 shall be sufficient to justify an injunction or a conviction without evidence of a general course of conduct. [Amended by 1985 c.605 §14; 1993 c.431 §10; 1999 c.322 §22]
OR Rev Stat § 673.380 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.380 - Disposition of statements, records, schedules, working papers and memoranda of licensee.

(1) All statements, records, schedules, working papers and memoranda made by a licensee under ORS 673.010 to 673.465 or a partner, shareholder, officer, director, member, manager, owner or employee of the licensee incident to or in the course of rendering services to a client, except reports submitted by the licensee to the client and records that are part of the client’s records, shall be and remain the property of the licensee in the absence of an express agreement between the licensee and the client to the contrary. (2) A statement, record, schedule, working paper or memorandum described in subsection (1) of this section shall not be sold, transferred or bequeathed, without the consent of the client or the client’s personal representative or assignee, to anyone other than one or more surviving partners or stockholders, or new partners or stockholders, of the licensee or any combined or merged organization or successor in interest to the licensee. (3) Nothing in this section prohibits a temporary transfer of working papers or other material necessary in the course of carrying out peer reviews or the disclosure of information under ORS 673.385. (4) A licensee shall furnish to a client or former client of the licensee, upon request and reasonable notice: (a) A copy of the licensee’s working papers, to the extent that the working papers include records that would ordinarily constitute part of the client’s records and are not otherwise available to the client; and (b) Any accounting or other records belonging to or obtained from or on behalf of the client that the licensee removed from the client’s premises or received for the client’s account. The licensee may make and retain copies of the documents of the client when the documents form the basis for work done by the licensee. (5) Nothing in this section shall require a licensee to keep any working papers beyond the period prescribed in any other applicable statute. [Amended by 1999 c.322 §23]
OR Rev Stat § 673.385 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 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. [1999 c.322 §33]
OR Rev Stat § 673.390 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.390 - Solicitation permitted.

The Oregon Board of Accountancy shall not adopt a rule prohibiting a licensee from soliciting an engagement to perform professional services. [1981 c.89 §16; 1993 c.431 §11; 1999 c.322 §24]
OR Rev Stat § 673.400 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.400 - 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 deposited in the Oregon Board of Accountancy Fund established in ORS 673.425. [1981 c.89 §15; 1985 c.605 §15; 1991 c.734 §69; 1999 c.322 §25; 1999 c.414 §1; 2005 c.39 §5; 2009 c.531 §10; 2011 c.40 §2; 2015 c.451 §14]
OR Rev Stat § 673.415 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.415 - Furnishing of signature block of income tax return or report by Department of Revenue; use of information; unlawful disclosure.

(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 believe the person preparing the return prepared it in violation of any provision of ORS 673.010 to 673.465. The signature block shall include the name, address and signature of the person who prepared the income tax return and the date the return was prepared. The department may include with the signature block the name and address of the taxpayer, the number of the tax form prepared, the tax year of the income tax return prepared and the information described in ORS 314.835. The board, and its members, officers and employees, shall use the names and addresses furnished under this section solely in the enforcement of ORS 673.010 to 673.465 and shall not otherwise divulge or make known such information. A violation of this prohibition against disclosure is punishable as provided in ORS 314.991 (2). (2) The Department of Revenue may furnish to the board a copy of the signature block of a tax return or report permitted or required to be filed with the department and prepared by any person for another. The signature block may be furnished in instances where the department or the board has reasonable grounds to believe the person preparing the return or report prepared it in violation of any provision of ORS 673.010 to 673.465, or any rule adopted thereunder. The signature block shall include the name, address and signature of the person who prepared the tax return or report and the date the return or report was prepared. The department may include with the signature block the name and address of the taxpayer, the number of the tax form or report prepared, the tax year of the return or report prepared and the information described in ORS 314.835. The board, its members, officers and employees, shall use the names and addresses furnished under this section solely in the enforcement of ORS 673.010 to 673.465 and shall not divulge or make known such information. Any person who violates this prohibition against disclosure, upon conviction, is punishable as provided in ORS 314.991 (2). [1985 c.602 §12; 1985 c.605 §19; 1999 c.322 §27a; 1999 c.441 §1; 2009 c.640 §3]
OR Rev Stat § 673.425 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.425 - Oregon Board of Accountancy Fund.

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 the fund. Moneys in the fund are continuously appropriated to the board for the administration and enforcement of ORS 673.010 to 673.465. [2015 c.451 §4]
OR Rev Stat § 673.440 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.440 - Compilation of laws and rules; availability.

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 licensees under ORS 673.010 to 673.465 in the manner the board considers most cost-effective. [Amended by 1975 c.440 §20; 1985 c.605 §17; 1993 c.79 §1; 1993 c.431 §12; 1999 c.322 §28]
OR Rev Stat § 673.455 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 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, each person authorized to practice public accountancy in this state under ORS 673.153, each business organization registered under ORS 673.160, and each business organization exempt from registration requirements under ORS 673.160 (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 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]
OR Rev Stat § 673.457 (2021)
2021 Oregon Revised Statutes|Volume : 17 - Occupations|Chapter 673 - Accountants; Other Tax Professionals|Section 673.457 - Review by peer review program; right of Oregon Board of Accountancy to conduct review.

A review of the accountancy practice of a holder of a permit under ORS 673.150 that provides compilation services or of a registered business organization by a peer review program approved under ORS 673.455 shall not preclude the Oregon Board of Accountancy from conducting a review of specified aspects of the professional services of any licensee affiliated with the permit holder or business organization or of the permit holder or business organization itself. [1999 c.322 §30; 2001 c.638 §13; 2015 c.451 §18]