Oregon § 673.475 Authority of Oregon Board of Accountancy to disclose investigatory information relating to regulatory or enforcement function of public entity

Oregon Statutes

§ 673.475 — Authority of Oregon Board of Accountancy to disclose investigatory information relating to regulatory or enforcement function of public entity

Oregon § 673.475

Vol.17

Title 52Occupations and Professions

Ch. 673Accountants; Other Tax Professionals

This text of Oregon § 673.475 (Authority of Oregon Board of Accountancy to disclose investigatory information relating to regulatory or enforcement function of public entity) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 673.475 (2026).

Text

(1)Notwithstanding ORS 673.170, upon a determination by the Oregon Board of Accountancy that the board possesses confidential information, or information that is not otherwise subject to disclosure, that is investigatory and that reasonably relates to the regulatory or enforcement function of another public entity, the board may disclose that information to the other public entity.

(2)A public entity that receives information pursuant to subsection (1) of this section shall take all reasonable steps to maintain the confidentiality of the information to the extent necessary to carry out the regulatory or enforcement functions of the public entity.

(3)For purposes of this section, “public entity” means:

(a)A board or agency of this state, or a board or agency of another state, with regul

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(1) Notwithstanding ORS 673.170, upon a determination by the Oregon Board of Accountancy that the board possesses confidential information, or information that is not otherwise subject to disclosure, that is investigatory and that reasonably relates to the regulatory or enforcement function of another public entity, the board may disclose that information to the other public entity.
(2) A public entity that receives information pursuant to subsection (1) of this section shall take all reasonable steps to maintain the confidentiality of the information to the extent necessary to carry out the regulatory or enforcement functions of the public entity.
(3) For purposes of this section, “public entity” means:
(a) A board or agency of this state, or a board or agency of another state, with regulatory or enforcement functions similar or related to the functions of the Oregon Board of Accountancy;
(b) A district attorney;
(c) The Department of Justice;
(d) A law enforcement agency of this state, another state or the federal government; and
(e) A federal government agency with regulatory or enforcement functions related to the functions of the board, including but not limited to the Internal Revenue Service, the Securities and Exchange Commission, the Public Company Accounting Oversight Board and the United States Department of Labor.