Oregon Administrative Rules
Chapter 801 - OREGON BOARD OF ACCOUNTANCY
Division 30 - CODE OF PROFESSIONAL CONDUCT
Section 801-030-0030 - Records
Universal Citation: OR Admin Rules 801-030-0030
Current through Register Vol. 63, No. 9, September 1, 2024
(1) Records. A licensee will furnish to a client or former client within 60 days of the request, regardless of unpaid fees, upon request made by the client or former client within seven years after the issuance of the document:
(a) Copy of a tax return;
(b) Copy of any report or other document
issued by the licensee to or for such client;
(c) Any accounting or other records belonging
to, or obtained from or on behalf of the client which the licensee removed from
the client's premises or received for the client's account; and
(d) Copy of the licensee's working papers, to
the extent that such working papers include records that would be part of the
client's books and records and are not otherwise available to the
client.
(2) Retention of Records. Beginning on June 1, 2020, Licensees must retain copies of all client records used to complete tax returns or other reports for a period of at least seven years, unless otherwise required by law, or longer if necessary for purposes of an investigation.
Statutory/Other Authority: 673.380 & 673.410
Statutes/Other Implemented: 673.410
Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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