|Key Performance Measures |
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.
The Tax Board consists of seven members. Six Board members are Licensed Tax Consultants with at least five years tax preparation experience. One member comes from the general public and is not associated with the profession. All members are appointed by the Governor for three-year terms and confirmed by the Senate. The Tax Board hires staff to administer all official business. The Tax Board meets approximately five times per year, usually in Salem, with one meeting held in another location throughout the state. Decisions are made in open public meetings where guests are encouraged to attend.
The Tax Board issues two types of licenses. The Licensed Tax Preparer is an apprenticeship license that enables a person to lawfully prepare personal income tax returns in Oregon under the supervision of a Licensed Tax Consultant. The Licensed Tax Consultant 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. There is a business registration which is required for offices preparing personal income tax returns, however a business registration does not cover the individual actually performing the work (the practitioner). All income tax preparation businesses must be registered and must have a licensed tax consultant providing services and/or supervising licensed tax preparers.
The Tax Board is funded solely from fees derived from the licensees and other miscellaneous services.