(1) Except as provided in subsection (2) of this section, a public accountant licensed under ORS § 673.100 may not perform audits.

(2) Subsection (1) of this section does not apply to a public accountant licensed under ORS § 673.100 who first qualified for and applied to take the examination described in ORS § 673.060 before January 1, 2002. [2001 c.735 § 5; 2003 c.241 § 1]

[Repealed by 1981 c.89 § 21]

[Amended by 1981 c.89 § 6a; repealed by 1985 c.605 § 21]

[Amended by 1975 c.440 § 11; 1981 c.89 § 7; 1985 c.605 § 4; 1991 c.187 § 6; repealed by 1999 c.322 § 44]

[1993 c.431 § 14; repealed by 1999 c.322 § 44]

[1993 c.431 § 15; repealed by 1999 c.322 § 44]

[1993 c.431 § 16; repealed by 1999 c.322 § 44]