Or. Rev. Stat. § 673.455
Peer review programs; review of persons and business organizations performing attestation services or compilation services
Oregon · Oregon Revised Statutes Chapter 673 — Accountants; Other Tax Professionals · Status: effective
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- Or. Rev. Stat. § 673.455, Peer review programs; review of persons and business organizations performing attestation services or compilation services, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2525175
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Full text
(1) The Oregon Board of Accountancy may recognize peer review programs or approve applications for operation of peer review programs, including programs provided by the American Institute of Certified Public Accountants.
(2) Each Oregon licensee, each person authorized to practice public accountancy in this state under ORS 673.153, each business organization registered under ORS 673.160, and each business organization exempt from registration requirements under ORS 673.160 (3), that performs attestation services or compilation services shall participate in a peer review program described in this section. The peer review shall be conducted by the board or by a peer review program recognized or approved by the board under subsection (1) of this section. A person authorized to practice public accountancy in this state under ORS 673.153 who practices as a sole proprietor must meet peer review standards pertaining to business organizations. The person or business organization undergoing the peer review shall bear the cost of the peer review.