Oregon Statutes 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:
Terms Used In Oregon Statutes 673.325
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
______________________________________________________________________________
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]
[Amended by 1975 c.440 § 17; 1985 c.605 § 12; 1993 c.431 § 7; repealed by 1999 c.322 § 44]
[Amended by 1975 c.440 § 18; 1993 c.431 § 8; repealed by 1999 c.322 § 44]