When is an Out-of-State Public Accounting Firm required to register with the Oregon Board of Accountancy?
Applicable Statutes or Administrative Rules ORS 673.160 OAR 801-010-0345 Business organizations that offer public accounting services in Oregon are required to be registered with the Board. “Business organization” includes any form of business organization authorized by law, including a proprietorship, partnership, corporation, professional corporation, limited liability company and limited liability partnership ORS 673.010(3). The requirements for registration of public accounting firms are described in ORS 673.160. A business organization with its principal place of business in another state that provides public accounting services to a client or clients in Oregon, may be required to register in Oregon, based on the answers to the following questions.
Related Questions
- When is it necessary for a business organization of Certified Public Accountants or Public Accountants to register with the Oregon Board of Accountancy?
- When is an Out-of-State Public Accounting Firm required to register with the Oregon Board of Accountancy?
- How does a public accounting firm register with the Board?
