Or. Admin. R. 801-030-0030 - Records

(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.

Notes

Or. Admin. R. 801-030-0030

BOA 1-2019, adopt filed 12/19/2019, effective 1/1/2020

Statutory/Other Authority: 673.380 & 673.410

Statutes/Other Implemented: 673.410