§ 673.040 Eligibility for certificate of certified public accountant; experience requirement; issuance of certificate to licensee from other state or country; fee; rules
§ 673.050 General qualifications for candidates for C.P.A. examination; rules
§ 673.060 C.P.A. and public accountant examination; scope; conduct; fee; rules
§ 673.075 Credit for examination sections taken in other states
§ 673.100 License as public accountant; application; rules; fee
§ 673.103 Public accountant audits prohibited; exception
§ 673.138 Liability of persons operating in certain registered business organization
§ 673.150 Permits to engage in practice of public accountancy; permit renewals; fees; rules
§ 673.153 Holders of licenses issued by other states; fees
§ 673.160 Registration of business organizations; exceptions; fees; rules
§ 673.165 Continuing education; types of programs; hours; waiver; rules
§ 673.170 Disciplinary actions; grounds; investigations; costs; orders; rules
§ 673.175 Review of statement or report prepared by accountant required by consent agreement; liability of accountant performing review
§ 673.185 Procedure for disciplinary actions and adoption of rules; continuing authority of board
§ 673.210 Reissuance of revoked or suspended licenses
§ 673.220 Inactive status; conditions; rules; roster; fees
§ 673.310 Words or abbreviations of similar import to certified public accountant, public accountant, C.P.A. or P.A. prohibited

Terms Used In Oregon Statutes > Chapter 673 > Accountants > Authority to Practice Public Accountancy

  • Allegation: something that someone says happened.
  • Any other state: includes any state and the District of Columbia. See Oregon Statutes 174.100
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Docket: A log containing brief entries of court proceedings.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Fraud: Intentional deception resulting in injury to another.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • local government: means all cities, counties and local service districts located in this state, and all administrative subdivisions of those cities, counties and local service districts. See Oregon Statutes 174.116
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100