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]