Oregon Tax Preparer Licensing Laws

Professional Responsibilities

Pacific Northwest Tax Service makes every effort to adhere to all State rules and laws governing our business practices. Oregon State law offers unique legal protections to tax payers who pay for professional tax preparation services. The Oregon Board of Tax Practitioners (Tax Board) provides valuable protections to tax payers. We readily support the Board's mission of protecting consumers who turn to tax preparation services like us for assistance with their tax returns.

 

What is the Tax Board?

The Oregon State Board of Tax Practitioners was created by the 1973 Legislative Assembly for the purpose of protecting the consumer by ensuring that Oregon tax professionals are competent and ethical in their professional activities. All persons in Oregon who prepare, advise or assist in the preparation of personal income tax returns for a fee, or represent that they do so, must be licensed.

Click here to be linked to the Oregon State Board of Tax Practitioners website

 

Code of Professional Conduct

All Licensed Tax Consultants and Licensed Tax Preparers in Oregon must adhere to a professional code of conduct as set forth in ORS 800-010-0015 - 800-010-0050 . The code of professional conduct governs the following areas of professional practice:

  • Use of Confidential Information obtained from clients

  • Integrity and Objectivity in performance of professional duties by all tax return preparers

  • Accountability of the Designated and Residents Consultants to business practices of the tax services they represent
  • Rules governing Advertising and Solicitation

Under Oregon law, all tax professionals who offer discounts or advertise with coupons, must post their price schedule.

 

Educational Requirements for Tax Preparers

The Board issues two types of licenses: 

  • Licensed Tax Preparer (LTP) is an apprenticeship license that enables a person to lawfully prepare personal income tax returns in Oregon under the supervision of a Tax Consultant. 
  • Licensed Tax Consultant (LTC) is a higher competency license obtained through testing and experience to the point that a licensee may prepare taxes as a self-employed, independent or supervising tax practitioner. 

With certain exceptions, all L.T.C.s and L.T.P.s must successfully complete a Board- approved 80-Hour Basic Tax Course and maintain 30 hours of continuing professional education each year. Board rules governing education for tax preparers are covered in ORS 800-015-0005 - 800-05-0030.

 

Rules Governing Tax Preparation Businesses

Tax preparation businesses operating in the State of Oregon must adhere the following rules covered in ORS 800-25-0010 - 800-025-0070:

  • Tax Preparation Businesses Registration
  • Display of Business Registration
  • Supervisory responsibilities of Designated Consultants
  • Management and Supervision of a Tax Preparation Business by the Designated Consultant
  • Resident Consultant requirements for all tax service branch offices
  • Keeping of Records

Under Oregon law, all tax returns prepared by Licensed Tax Preparers must be reviewed by an LTC or another qualified licensee.