800-025-0010
Oregon State Registered Tax Preparation Businesses

Oregon State Registered Tax Preparation Business Name Conventions

(1) The name under which a tax preparation business offers and/or performs services must be in compliance with the laws and rules of the Oregon Corporation Division.

(2) The designation "Licensed Tax Preparer" or reference to the title "Licensed Tax Preparer" in any manner, including initials or acronyms, shall not be included as part of a tax preparation business's name.

(3) The designation “Registered Tax Aide” or reference to the title “Registered Tax Aide” in any manner, including initials or acronyms, shall not be included as part of a tax preparation business’s name.

Statutory/Other Authority: ORS 670.310(1) & 670.730(10)
Statutes/Other Implemented: ORS 673.643, 673.705–673.740 & 673.990(2)
History:
BTP 29-2025, amend filed 11/25/2025, effective 12/31/2025
BTP 18-2025, minor correction filed 08/22/2025, effective 08/22/2025
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 3-2005, f. 8-31-05, cert. ef. 9-1-05
BTSE 1-2001, f. & cert. ef. 4-19-01
TSE 4-1992, f. & cert. ef. 5-15-92
TSE 1-1985, f. & ef. 1-15-85

800-025-0020
Oregon Tax Preparation Business Registration

(1) An Oregon tax preparation business shall not offer services to the public until the business has:

(a) Complied with applicable laws and rules of the Oregon Corporation Division;

(b) Registered with the Board, on a Board-approved application form, the tax preparation business name, address, telephone number, and e-mail address; the name(s) of the owner(s) of the business; and the name of the individual(s) responsible under OAR 800-025-0040 for the tax activities of the business; and

(c) Paid the tax preparation business registration fee required under OAR 800-025-0025.

(2) Within fifteen (15) business days of a change of name or ownership, an Oregon State Registered Tax Preparation Business must file a new business registration with the Board and pay a new business registration fee.

(3) A person who offers tax preparation services under more than one tax preparation business name must register each such name as a separate business.

(4) All Oregon State Registered Tax Preparation Businesses shall comply with State Fire Marshall Address Identification requirements.

Statutory/Other Authority: ORS 670.310(1) & 670.730(10)
Statutes/Other Implemented: ORS 673.643, 673.705–673.740 & 673.990(2)
History:
BTP 19-2025, minor correction filed 08/22/2025, effective 08/22/2025
BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025
BTP 1-2014, f. 1-16-14, cert. ef. 2-1-14
BTP 1-2012, f. 1-30-12, cert. ef. 2-1-12
BTP 1-2011, f. 1-24-11, cert. ef. 2-1-11
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
TSE 4-1992, f. & cert. ef. 5-15-92
TSE 14-1991, f. 11-25-91, cert. ef. 1-1-92
TSE 13-1991(Temp), f. & cert. ef. 11-25-91
TSE 1-1985, f. & ef. 1-15-85

800-025-0023
Reporting Closing of Business; Address and Telephone Changes

An Oregon State Registered Tax Preparation Business shall notify the Board within fifteen (15) business days of:

(1) Termination of the Oregon State Registered Tax Preparation Business; or

(2) Change of ownership of the Oregon State Registered Tax Preparation Business; or 

(3) A change in the mailing address, physical address, e-mail address, or telephone number(s) of the Oregon State Registered Tax Preparation Business.

(4) As used in this section, "owner" means an individual who owns at least ten percent (10%) percent of any Oregon State Registered Tax Preparation Business.

Statutory/Other Authority: ORS 670.310(1) & 670.730(10)
Statutes/Other Implemented: ORS 673.643, 673.705–673.740 & 673.990(2)
History:
BTP 20-2025, minor correction filed 08/22/2025, effective 08/22/2025
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 1-2011, f. 1-24-11, cert. ef. 2-1-11
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 2-2007, f. 1-12-07, cert. ef. 2-1-07
TSE 7-1991, f. & cert. ef. 10-28-91

800-025-0025
Renewal of Tax Preparation Business Registration

(1) Oregon State Registered Tax Preparation Business registrations expire annually as follows:

(a) June fifteenth (15)for combination license renewal for licensed tax consultants and their businesses or unlicensed owner-run business.

(b) October fifteenth (15) for combination license renewal for licensed tax preparers and their businesses.

(c) December fifteenth (15) for combination registration renewal for registered tax aides and their businesses.

(2) At least thirty (30) calendar days prior to each annual business registration expiration date, the Board shall attempt to notify each Oregon State Registered Tax Preparation Business, using the contact information the business provided to the Board, that their tax preparation business registration is going to expire and is in need of renewal.

(3) Renewal registrations will be issued to a qualifying tax preparation business upon receipt and validation of a completed registration renewal application and the fee for registering a tax preparation business specified in OAR 800-020-0025(1)(f) or the fee for a combined tax consultants or tax preparers license and tax preparation business registration specified in OAR 800-020-0025(2)(f).

(4) A tax preparation business whose registration has expired shall not perform tax preparation services for the public, for valuable consideration, or offer such services until the tax business submits a new tax preparation business registration application and the application process is completed.

Statutory/Other Authority: ORS 670.310(1) & 670.730(10)
Statutes/Other Implemented: ORS 673.643, 673.705–673.740 & 673.990(2)
History:
BTP 29-2025, amend filed 11/25/2025, effective 12/31/2025
BTP 21-2025, minor correction filed 08/22/2025, effective 08/22/2025
BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025
BTP 1-2019, amend filed 09/20/2019, effective 10/01/2019
BTP 1-2015, f. 1-16-15, cert. ef. 2-1-15
BTP 1-2011, f. 1-24-11, cert. ef. 2-1-11
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 1-2004, f. 1-28-04, cert. ef. 2-1-04
TSE 8-1991, f. & cert. ef. 10-28-91

800-025-0027
Eligibility for Combined Business Registration and Tax Consultant/Preparer License

(1) An Oregon State Registered Tax Preparation Business is not eligible for a combined license and registration under OAR 800- 020-0025(1)(f) and (2)(f) unless at least one (1) of the owners of the tax preparation business is a Licensed Tax Consultant, a Licensed Tax Preparer, or a Registered Tax Aide. As used in this section, "owner" means an individual who owns at least ten (10%) percent of the tax preparation business.

(2) An Oregon State Registered Tax Preparation Business, including a tax preparation business that must file a new registration due to a change of name or ownership, is not eligible for a combined license or registration under OAR 800-020- 0025(1)(f) and (2)(f) unless the business registration submitted is:

(a) A new business registration, at the time of application for the owner's tax consultant's license,  tax preparer's license, or registered tax aides certificate.

(b) A renewal combination registration , before the expiration date of the current registration.

(3) A licensee or registrant who owns more than one (1) tax preparation business in the State of Oregon is eligible for only one (1) combined license and business registration under OAR 800-020-0025(1)(f) and (2)(f). A licensee or registrant must pay the full business registration fee for each additional tax preparation business under 800-020-0025(3)(a).

Statutory/Other Authority: ORS 670.310(1) & 670.730(10)
Statutes/Other Implemented: ORS 673.643, 673.705–673.740 & 673.990(2)
History:
BTP 29-2025, amend filed 11/25/2025, effective 12/31/2025
BTP 22-2025, minor correction filed 08/22/2025, effective 08/22/2025
BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025
BTP 1-2012, f. 1-30-12, cert. ef. 2-1-12
BTP 1-2011, f. 1-24-11, cert. ef. 2-1-11
BTP 1-2010, f. 1-19-10, cert. ef. 2-1-10
BTP 1-2009, f. & cert. ef. 2-5-09
BTP 2-2007, f. 1-12-07, cert. ef. 2-1-07
BTP 3-2005, f. 8-31-05, cert. ef. 9-1-05
TSE 9-1991, f. & cert. ef. 10-28-91

800-025-0029
Displaying Oregon State Registered Tax Preparation Business Registration

The Oregon State Registered Tax Preparation Business registration is an annual registration. The registration must be displayed in public view in the Oregon State Registered Tax Preparation Business’ place of business on a digital or paper platform.

Statutory/Other Authority: ORS 670.310(1) & 670.730(10)
Statutes/Other Implemented: ORS 673.643, 673.705–673.740 & 673.990(2)
History:
BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025
BTP 1-2019, amend filed 09/20/2019, effective 10/01/2019
BTP 1-2010, f. 1-19-10, cert. ef. 2-1-10
TSE 4-1992, f. & cert. ef. 5-15-92

800-025-0030
Branch Offices

(1) A tax preparation business may not operate any branch office until:

(a) The tax preparation business has complied with all laws and rules of the Board concerning tax business registration;

(b) The mailing address, physical address, e-mail, telephone number(s) of the branch office, and the name and license number of the Resident Consultant for the branch office have been submitted to the Board; and

(c) The tax preparation business has paid an annual fee for the branch office registration for that location as required under OAR 800-020-0025(3)(b).

(2) Branch office registrations expire annually on the expiration date of the associated tax business registration.

(3) At least 30 calendar days before the expiration of a branch office registration, the Board will attempt to notify each tax preparation business, using the contact information the tax preparation business has provided to the Board, that their tax preparation branch office registration is up for renewal.

(4) Renewal branch office registrations will be issued to qualifying tax preparation businesses upon receipt of the required annual registration fee.

(5) An Oregon State Registered Tax Preparation Business operating branch offices must notify the Board within fifteen (15) business days of:

(a) Change of mailing address, physical address, e-mail address, or telephone number(s) of the branch office;

(b) Change in Resident Consultant and/or Designated Consultant of the branch office;

(c) Closing the branch office.

(6) Branch offices must be conducted under the same name as the principal office. This name and current registration must be posted in public view in each branch office. The registration may be displayed on a digital or paper platform.

(7) The name of the Designated Consultant and the name of the Resident Consultant must be posted in public view in each branch office. The registration may be displayed on a digital or paper platform.

Statutory/Other Authority: ORS 670.310(1) & 670.730(10)
Statutes/Other Implemented: ORS 673.643, 673.705–673.740 & 673.990(2)
History:
BTP 23-2025, minor correction filed 08/22/2025, effective 08/22/2025
BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025
BTP 1-2019, amend filed 09/20/2019, effective 10/01/2019
BTP 1-2015, f. 1-16-15, cert. ef. 2-1-15
BTP 1-2011, f. 1-24-11, cert. ef. 2-1-11
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
TSE 2-1996, f. & cert. ef. 12-30-96
TSE 5-1992, f. 5-15-92, cert. ef. 7-1-92
TSE 10-1991, f. & cert. ef. 10-28-91
TSE 1-1985, f. & ef. 1-15-85

800-025-0040
Designated Consultants

(1) An Oregon State Registered Tax Preparation Business must designate an Oregon Licensed Tax Consultant as a "Designated Consultant" before engaging in the preparation of personal income tax returns for valuable consideration, or offering such services. A form prescribed by the Board shall be signed by the Designated Consultant and signed by the owner or authorized representative of the tax preparation business.

(2) The Designated Consultant shall be responsible for all tax preparation activities of the business. The Designated Consultant and the designating business shall each be responsible for the business’s compliance with laws and rules of the Board.

(3) A Designated Consultant will cease to be responsible for a business(‘s) tax preparation services upon receipt by the Board of written notice from the consultant or business of the termination of the Designated Consultant's services.

(4) A Licensed Tax Consultant may act as the Designated Consultant for only one (1) tax preparation business at a time. A Licensed Tax Consultant who wishes to act as the Designated Consultant for more than one (1) tax preparation business, or tax preparation business location, must submit a waiver request to the Board seeking Board approval for the proposed additional supervisory activity.

(5) An application for waiver to serve as a Designated Consultant for more than one (1) tax preparation business shall set forth the following:

(a) The name and address of the tax preparation business for which the Licensed Tax Consultant is presently serving as the Designated Consultant;

(b) The name and address of the additional Oregon State Registered Tax Preparation Business, or Tax Preparation Business's location, for which the Licensed Tax Consultant is requesting approval to serve as the Designated Consultant;

(c) A detailed plan as to how each Oregon State Registered Tax Preparation Business will be supervised in carrying out the duties of a Designated Consultant;

(d) The financial relationship of the proposed Designated Consultant to both of the Oregon State Registered Tax Preparation Businesses; and

(e) A description of any unusual or extenuating circumstances that prompted the waiver request and lend weight to the question of why the Board may wish to grant approval.

(6) In determining whether a Licensed Tax Consultant will be approved, to act as a Designated Consultant for more than one (1) Oregon State Registered Tax Preparation Business, the Board:

(a) May approve an application for waiver only in situations where the Licensed Tax Consultant has an ownership interest in the other Oregon State Registered Tax Preparation Business or in situations where unusual or extenuating circumstances exist that are, or may, cause undue hardship to a fellow licensee, their staff or clientele such as the death of the prior Designated Consultant. The Board may limit the requested Licensed Tax Consultant dual designation time period; and

(b) Shall consider the Licensed Tax Consultant's past record of compliance with the Board's ORS Chapter 673 statutory scheme, the Board's rules, and other statutes of the State of Oregon, together with any information set forth in the application for waiver as to extenuating circumstances, the length of the dual designation period being requested, and the feasibility of the supervision plan including, but not limited to, items such as driving distance and time, stability of daily internet connection, etc.

(7) An Oregon State Registered Tax Preparation Business must notify the Board in writing within fifteen (15) business days of any change in status of its Designated Consultant.

(8) A Designated Consultant must notify the Board in writing within fifteen (15) business days of any change in their status as Designated Consultant.

Statutory/Other Authority: ORS 670.310(1) & 670.730(10)
Statutes/Other Implemented: ORS 673.643, 673.705–673.740 & 673.990(2)
History:
BTP 24-2025, minor correction filed 08/22/2025, effective 08/22/2025
BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025
BTP 1-2019, amend filed 09/20/2019, effective 10/01/2019
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 2-2007, f. 1-12-07, cert. ef. 2-1-07
BTP 1-2006, f. & cert. ef. 9-5-06
BTP 3-2005, f. 8-31-05, cert. ef. 9-1-05
TSE 10-1992, f. & cert. ef. 12-22-92
TSE 11-1991, f. & cert. ef. 10-28-91
TSE 4-1989, f. & cert. ef. 12-20-89
TSE 1-1985, f. & ef. 1-15-85, Renumbered from 800-020-0050
TSE 3-1982, f. & ef. 11-19-82
TSE 2-1982, f. & ef. 5-10-82
TSE 3-1980, f. & ef. 8-22-80
TSE 8, f. & ef. 5-19-76

800-025-0050
Management and Supervision of Oregon State Registered Tax Preparation Businesses

(1) Each principal and branch office must be under the management and supervision of a Licensed Tax Consultant.

(2) Supervision means:

(a) The direct and immediate control of the Licensed Tax Preparers and the Registered Tax Aides by Licensed Tax Consultants

(b) For Licensed Tax Preparers direct and control means in such manner that the Licensed Tax Consultant is aware of the line of questioning and the reasoning applied by the Licensed Tax Preparer in the preparation of each Oregon Personal Income Tax return, and that the Licensed Tax Consultant has adequate opportunity to correct or add to the reasoning applied by the Licensed Tax Preparer; and

(c) A system of selecting, training and controlling the Licensed Tax Preparer, including having a set of procedures by which the Licensed Tax Consultant is assured that the Licensed Tax Preparer is providing competent workmanship and abiding by the Board's statutes and rules. Such procedures shall include:

(A) An examination and review process for all Oregon personal income tax returns prepared by Oregon Licensed Tax Preparers and non-designated Licensed Tax Consultants for errors; and

(B)  A method to give notice to the Oregon Licensed Tax Consultant or Oregon Licensed Tax Preparer of any adjustments required as a result of the examination and review; and

(C) The maintaining in principal and branch offices of current federal and Oregon state personal income tax reference materials in hard copy or digital format; and

(D) The provision of access to the assigned Designated Consultant(s) and Resident Consultant(s) (including telephone or electronic media access) so that Oregon Licensed Tax Preparers are encouraged to seek tax law consultation and advice; and

(E) The exercising of control by the assigned Designated Consultant(s) and Resident Consultant(s) over the tax preparation practices, and all other matters governed by the Board's statutes and rules, in each principal and branch office.

(3) Licensed Tax Preparers, who have not had at least two hundred and forty (240) hours and one (1) year's tax return preparation experience during the previous three (3) year time period, must be under the immediate, onsite supervision of a more experienced tax preparer or tax consultant personnel one hundred percent (100%) of the time when preparing, advising, or assisting in the preparation of tax returns.

(4) Each principal and branch office must be under the management and supervision of a Licensed Tax Consultant.  Supervision with regard to Registered Tax Aide means:

(a) Registered Tax Aides must be under the immediate onsite supervision of a licensed tax consultant one hundred percent (100%) of the time when working on entering data into a personal income tax return.  A Licensed Tax Consultant may supervise no more than two (2) Registered Tax Aides at any time, and

(b) A system of selecting, training and controlling the Registered Tax Aides including having a set of procedures by which the Licensed Tax Consultant is assured that the Registered Tax Aide is providing competent workmanship and abiding by the Board's statutes and rules. Such procedures shall include:

(A) An examination and review of all data entry work performed by the Registered Tax Aide for errors; and

(B) Giving notice to the Registered Tax Aide of any adjustments after examination and review; and

(C) Exercising on-site control by the supervising Licensed Tax Consultant over the data entry practices of the Registered Tax Aide, governed by the Board statutes and Board rules, whether they work together in the principal or at a branch office.

(5) Licensed Tax Consultants who employ Registered Tax Aides must report to the Board the names of all Registered Tax Aides.

(6) If a Registered Tax Aide is found by the Board to be in violation of the Board statutes or Board rules, the Registered Tax Aide if under the proper direct onsite supervision of a Licensed Tax Consultant will not be held liable but the responsibility for the Registered Tax Aide will fall upon their supervising Licensed Tax Consultant, unless the supervising Licensed Tax Consultant demonstrates to the satisfaction of the Board that the circumstances that led to the violation occurred without the permission or knowledge of the supervising Licensed Tax Consultant, and that the violation occurred regardless of an adequate system of supervision that would generally prevent such violation.  In the case of a corporation, firm, or partnership, one or more of the Designated Consultant, or Resident Consultant, or the corporation, firm or partnership may also be subject to discipline depending on the circumstances.

(7) Licensed Tax Consultants who employ any person authorized under ORS 673.610(4) to act in the capacity of Licensed Tax Preparer or Licensed Tax Consultant, under their supervision, shall report to the Board the names of these persons and the basis for their exemption from licensure.

(8) With the exception of employees authorized under ORS 673.610(4) to act in the capacity of a Licensed Tax Preparer or Licensed Tax Consultant, licensees and Oregon State Registered Tax Preparation Businesses may not permit unlicensed staff to perform any of the following tasks, subject to the noted exceptions:

(a) Input taxpayer information; or

(b) Provide tax advice orally or in writing (unless the licensee has provided the unlicensed staff member with a draft of what is to be written, emailed or stated orally including attribution to the licensee).

(9) Unlicensed staff may be permitted to perform the following tasks:

(a) May accept tax documents from clients and provide them to the assigned tax preparer(s);

(b) May answer telephones and take oral and in-person messages for the tax preparer(s);

(c) May make copies of tax documents for the tax preparer(s); and

(d) May mail or hand deliver copies of tax documents to clients when provided, by the tax preparer(s), with an envelope or folder containing the copies to be mailed or sent by electronic encrypted format.

(10) If an Oregon Licensed Tax Preparer is found by the Board to be in violation of the board statutes or rules, the Oregon Licensed Tax Consultant(s) responsible for supervision of that Licensed Tax Preparer shall be deemed to be in violation in the same manner and to the same extent, and may be disciplined by the Board regardless of any discipline imposed on the Licensed Tax Preparer, unless the Licensed Tax Consultant(s) demonstrate(s) to the satisfaction of the Board that the circumstances that led to the violation occurred without the permission or knowledge of the Licensed Tax Consultant and that the violation occurred regardless of an adequate system of supervision that would generally prevent such violation. In the case of a corporation, firm, or partnership, both the Designated Consultant and the corporation, firm, or partnership may be disciplined.

Statutory/Other Authority: ORS 670.310(1) & 670.730(10)
Statutes/Other Implemented: ORS 673.705–673.740 & 673.990(2)
History:
BTP 29-2025, amend filed 11/25/2025, effective 12/31/2025
BTP 25-2025, minor correction filed 08/22/2025, effective 08/22/2025
BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025
BTP 1-2011, f. 1-24-11, cert. ef. 2-1-11
BTP 1-2010, f. 1-19-10, cert. ef. 2-1-10
BTP 1-2009, f. & cert. ef. 2-5-09
BTP 2-2007, f. 1-12-07, cert. ef. 2-1-07
TSE 2-1996, f. & cert. ef. 12-30-96
TSE 1-1985, f. & ef. 1-15-85

800-025-0060
Resident Tax Consultant

(1) “Resident Consultant” as defined in OAR 800-010-0015(12). An Oregon Licensed Tax Consultant shall be designated as the "Resident Consultant" for each principal and branch office. 

(2) The requirement in OAR 800-025-0040(5) to be located in only one (1) or two (2) offices may be waived by the Board upon written application detailing how the management and supervision of principal and branch offices will effectively be accomplished.

(3) In granting or denying a written application for waiver, the Board shall evaluate each case on an individual basis, considering the following factors:

(a) Distance and travel time between offices proposed to be supervised by one Oregon licensed Resident  Consultant.

(b) Past compliance of waiver applicants with the Board's ORS Chapter 673 statutes and OAR Chapter 800 rules.

(c) Whether the policies and procedures described in the written waiver application will result in effective management and supervision of all Oregon Licensed Tax Preparers and Oregon Licensed Tax Consultants working at the proposed secondary supervision location.

(d) The illness or death of the prior Resident Consultant at the proposed secondary supervision location; and

(e) Any other unusual or unforeseen circumstances making such waiver necessary.

(4) Resident Consultant waivers will be approved only for time limited durations. Should a longer waiver period be required, and be approved by the Board, the applicants for such longer waiver shall apply annually for extension of the previously approved waiver. Waiver renewal applications shall again provide all of the information described in guidelines established by the Board for applying for waivers. Except in emergency circumstances resulting in undue hardship, waiver applications will not be accepted for review by the Board after January 31 (personal income tax filing season) for branch offices intended to operate at any time during the period January 1 to the federal filing deadline. Approved waivers shall expire on the earlier of the date established by the Board during the waiver approval process or the expiration date of the associated tax business registration or a date established by the Board.

(5) All applications for waiver of the Board's Resident Consultant rules must be acted upon by the Board. Disapproval of an application for waiver of the Resident Consultant rules by the Board may be appealed.

(6) The Resident Consultant of an office for which a waiver is approved shall meet in person, or virtually (in real time), with Licensed Tax Preparers assigned to the office for which a waiver was obtained. The meetings shall take place at least twice weekly to allow time for review of each Oregon Licensed Tax Preparer's work and to respond to any questions that the Oregon Licensed Tax Preparers may have about their assigned tax preparation work.

(7) An Oregon State Registered Tax Preparation Business must notify the Board in writing within fifteen (15) business days of any change in status of its Resident Consultant.

(8) A Resident Consultant must notify the Board in writing within fifteen (15) business days of any change in their status as Resident Consultant.

Statutory/Other Authority: ORS 670.310(1) & 670.730(10)
Statutes/Other Implemented: ORS 673.705–673.740 & 673.990(2)
History:
BTP 26-2025, minor correction filed 08/22/2025, effective 08/22/2025
BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025
BTP 1-2019, amend filed 09/20/2019, effective 10/01/2019
BTP 1-2017, f. & cert. ef. 1-27-17
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 1-2011, f. 1-24-11, cert. ef. 2-1-11
BTP 1-2009, f. & cert. ef. 2-5-09
BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08
BTP 2-2007, f. 1-12-07, cert. ef. 2-1-07
BTP 3-2005, f. 8-31-05, cert. ef. 9-1-05
BTSE 1-2001, f. & cert. ef. 4-19-01
TSE 2-1996, f. & cert. ef. 12-30-96
TSE 5-1995, f. & cert. ef. 5-5-95
TSE 3-1988, f. & cert. ef. 8-26-88
TSE 6-1987, f. & ef. 10-2-87
TSE 5-1986, f. & ef. 10-6-86
TSE 1-1985, f. & ef. 1-15-85

800-025-0070
Keeping of Tax Consultant Records

(1) See, ORS 673.690. If an Oregon Licensed Tax Consultant is employed by another Oregon Licensed Tax Consultant, the records must be kept by the employing Licensed Tax Consultant.

(2) If an Oregon Designated Tax Consultant ceases to be connected with the corporation, business, or partnership, the records must be retained by the corporation, business, or partnership.

(3) Return documents must be kept for a period of not less than four (4) years after the date of engagement.

Statutory/Other Authority: ORS 670.310(1) & 670.730(10)
Statutes/Other Implemented: ORS 673.690, 673.705–673.740 & 673.990(2)
History:
BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025
BTP 1-2019, amend filed 09/20/2019, effective 10/01/2019
BTP 1-2015, f. 1-16-15, cert. ef. 2-1-15
BTP 1-2009, f. & cert. ef. 2-5-09
BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08
BTP 2-2007, f. 1-12-07, cert. ef. 2-1-07
TSE 1-1985, f. & ef. 1-15-85, Renumbered from 800-020-0070
TSE 8, f. & ef. 5-19-76