Oregon Statutes 673.310 – Words or abbreviations of similar import to certified public accountant, public accountant, C.P.A. or P.A. prohibited
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No person, partnership, professional corporation or other business form shall assume or use the title or designation ‘certified accountant,’ ‘chartered accountant,’ ‘enrolled accountant,’ ‘licensed accountant,’ ‘registered accountant’ or any other title or designation likely to be confused with ‘certified public accountant’ and ‘public accountant,’ or any of the abbreviations ‘C.A.,’ ‘R.A.,’ or ‘L.A.,’ or similar abbreviations likely to be confused with ‘C.P.A.’ or ‘P.A.’ [Amended by 1991 c.372 § 1; 1993 c.431 § 6]
Terms Used In Oregon Statutes 673.310
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
(Practice of Accountancy)