When is it necessary for a business organization of Certified Public Accountants or Public Accountants to register with the Oregon Board of Accountancy?
“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. The requirements to register as a business organization in the practice of public accountancy in Oregon are described in ORS 673.160 and OAR 801-010-0345. Business organizations of certified public accountants and public accountants are required to register with the Board of Accountancy if they meet any of the following criteria: 1. Use of the terms “certified public accountant” or “public accountant” or any abbreviation for such terms; 2. Holding out to the public as being engaged in the practice of public accounting in Oregon, or 3. Performing attestation or compilation services. A licensee performing public accounting services as a sole proprietor is required to register with the Board of Accountancy as a public accounting firm in the following circumstances:
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