Or. Admin. Code § 800-010-0045

Current through Register Vol. 63, No. 12, December 1, 2024

Section 800-010-0045 - Experience and Competence

A licensee must not prepare tax returns or give advice that is outside the field of the licensee's experience and competence without the assistance of a person who is competent in the area of concern.

TSE 6, f. & ef. 1-5-76; TSE 1-1985, f. & ef. 1-15-85; BTP 1-2019, amend filed 09/20/2019, effective 10/1/2019

Statutory/Other Authority: ORS 673.310(1), 673.730(7) & 673.730(10)

Statutes/Other Implemented: ORS 673.730(7) & 673.605 - 673.990