§ 673.320 Requirements for providing attestation services or compilation services or issuing report; exceptions; use of terms certified public accountant, public accountant, C.P.A. or P.A.; exceptions
§ 673.325 Statement allowed without permit or authorization
§ 673.345 Payment or acceptance of commissions; contingent fees; referral fees; rules
§ 673.350 Application of ORS 673.010 to 673.465 to employees of registered business organizations
§ 673.360 Injunctions
§ 673.370 Acts constituting prima facie evidence that person is authorized to use words certified public accountant or public accountant
§ 673.380 Disposition of statements, records, schedules, working papers and memoranda of licensee
§ 673.385 Disclosure of client information prohibited; exceptions
§ 673.390 Solicitation permitted

Terms Used In Oregon Statutes > Chapter 673 > Accountants > Practice of Accountancy

  • Conviction: A judgement of guilt against a criminal defendant.
  • Docket: A log containing brief entries of court proceedings.
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • 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.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • 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.
  • 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
  • Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
  • Statute: A law passed by a legislature.