1. (1) A licensee shall not knowingly misrepresent facts while preparing, assisting, or advising in the preparation of income tax returns. A licensee may resolve doubt in favor of a client if there is reasonable support for the position.
2. (2) A licensee who finds that a client has made an error, or omitted information or related material required on an income tax return, shall promptly advise the client of such error or omission.
3. (3) A licensee shall not arrange for or permit a client's individual income tax refund check to be mailed or made payable to the licensee at any time, for any purpose.
4. (4) Commissions earned for additional personal services by the licensee, such as real estate, insurance, investment, and securities sales, may be earned if the licensee also holds any license, permit, or registration required by law to perform the additional personal services. The licensee performing additional personal services shall disclose in writing that the licensee will be compensated for performing the additional personal services. The client must be requested to acknowledge receipt of the disclosure in writing.
5. (5) Fees incurred in the preparation of tax returns must be stated separately from, and in addition to, any other professional additional personal services provided.

6. (6)

   1. (a) A licensee shall, upon written request by a client, make available or return within a reasonable time to the client, personal papers or source material in the manner furnished to the licensee by the client;
   2. (b) A licensee who has provided a tax return to a client shall, upon written request by the client, make available within a reasonable time to the client, copies of depreciation schedules that support the return;
   3. (c) A licensee is not required to furnish records to a client more than once under this subsection.

7. (7) In addition to all active licensees, registrants, and applicants for licensure or registration must report to the board, within fifteen (15) days of occurrence, any:

   1. (a) Conduct resulting in the conviction of a felony under the laws of any state or of the United States; or
   2. (b) Conviction of any crime, an essential element of which is dishonesty, fraud or deception under the laws of any state or of the United States; or
   3. (c) Conviction of willful failure to pay any tax, file any tax return, keep records or supply information required under the tax laws of any state or of the United States, or conviction of the willful making, rendering, delivery, disclosure, signing or verifying of any false or fraudulent list, return, account, statement, or other document, or of supplying any false or fraudulent information, required under the tax laws of any state or of the United States; or
   4. (d) The cancelation, revocation or refusal to renew by any state or federal agency of, or entry of a consent order, stipulated agreement or judgment related to, the person's authority to practice law, to practice as a certified public accountant or a public accountant or to practice under other regulatory law in any state, or to practice as an enrolled agent, if the grounds for the cancelation, revocation, refusal to renew, consent order, stipulated agreement or judgment were related to income tax preparation or if dishonesty, fraud or deception was involved; or

   5. (e) The cancelation, revocation or refusal to renew by any state or federal agency of, or entry of a consent order, stipulated agreement or judgment related to, a business's authority to conduct operations related to the practice of law, certified public accountancy, public accountancy or other services provided under regulatory law in any state, or to provide enrolled agent services, if the grounds for the cancelation, revocation, refusal to renew, consent order, stipulated agreement or judgment involved the conduct or actions of the licensee or applicant and:

      1. (A) Were related to income tax preparation; or
      2. (B) Involved dishonesty, fraud or deception.
8. (8) An applicant, registrant, or licensee shall not engage in fraudulent, deceptive, or dishonest conduct related to professional practice.
9. (9) An applicant, registrant, or licensee shall not violate any position of trust, including positions of trust outside the licensee's professional practice.
10. (10) An applicant, registrant, or licensee must be current on all tax return filings and all tax payment plans pertaining to the applicant or licensee and/or the applicant or licensee's business before a license can be issued or renewed.
11. (11) An applicant, registrant, or licensee shall not engage in any form of witness intimidation either before, during or after an administrative hearing proceeding.

Statutory/Other Authority

ORS 673.310(1), 673.730(7) & 673.730(10)

Statutes/Other Implemented

ORS 670.280, 673.700(4)-(5), 673.700(9)-(10), 673.705, 673.730(7), 673.705-673.740 & 673.990(2)

History

BTP 29-2025, amend filed 11/25/2025, effective 12/31/2025
BTP 3-2025, minor correction filed 08/21/2025, effective 08/21/2025
BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025
BTP 1-2015, f. 1-16-15, cert. ef. 2-1-15
BTP 1-2014, f. 1-16-14, cert. ef. 2-1-14
BTP 1-2010, f. 1-19-10, cert. ef. 2-1-10
BTP 1-2009, f. & cert. ef. 2-5-09
BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08
BTP 3-2005, f. 8-31-05, cert. ef. 9-1-05
BTP 1-2003, f. & cert. ef. 9-23-03
BTSE 1-2001, f. & cert. ef. 4-19-01
TSE 1-1992, f. 3-24-92, cert. ef. 6-1-92
TSE 3-1989, f. & cert. ef. 12-20-89
TSE 4-1986, f. & ef. 8-15-86
TSE 1-1985, f. & ef. 1-15-85
TSE 3-1980, f. & ef. 8-22-80
TSE 6, f. & ef. 1-5-76