A licensee shall not render or offer to render income tax preparation services under an arrangement whereby no fee will be charged unless a specific finding or result is attained, or where the fee is otherwise contingent upon the findings or results of such services.

Statutory/Other Authority

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

Statutes/Other Implemented

ORS 673.730(7), 673.705 - 673.740 & 673.990(2)

History

BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025
BTP 1-2017, f. & cert. ef. 1-27-17
TSE 6, f. & ef. 1-5-76