May a CPA or PA work as the employee of a Licensed Tax Consultant and sign tax returns using the “CPA” or “PA” designation?
ORS 673.012 OAR 801-030-0005 There are no provisions in the Oregon Accountancy Act or Oregon Administrative Rules that prohibit a CPA or PA (licensee) from working for a licensed tax consultant (LTC). However a licensee should consider the following provisions in determining whether or not it is appropriate to use the CPA or PA designation when signing tax returns prepared in the course of such employment: ORS 670.320 prohibits the use of the title or designations “certified public accountant” or “public accountant” or the abbreviations “CPA” or “PA”, or any other title, designation, words, letters, abbreviation, sign, card or device tending to indicate that the person is a certified public accountant or public accountant except by those persons holding a valid CPA certificate or PA license and permit issued under ORS 673. ORS 670.320 also prohibits any business organization from using the CPA or PA title or designation, or any other title, designation, words, letters, abbreviation, si
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