OAR 800-010-0045: Experience and Competence

Edition: Current OARD snapshotEffective: 2025-12-31Last verified: 2026-09-07

(1) A licensee must not prepare tax returns or give advice that is outside the field of the licensee's experience and competence without first seeking the assistance of a person who is competent in the area of concern. See, OAR 800-010-0015(4) and (7). (2) A registered tax aide may only assist with the preparation of tax returns under the supervision of a licensed tax consultant.

Official history and status

Statutory/Other Authority: ORS 673.310(1), 673.730(7) & 673.730(10)

Statutes/Other Implemented: 673.730(7), ORS 673.700(3), 673.700(7), 673.705-673.740 & 673.990(2)

History: BTP 29-2025, amend filed 11/25/2025, effective 12/31/2025 BTP 7-2025, minor correction filed 08/21/2025, effective 08/21/2025 BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025 BTP 1-2019, amend filed 09/20/2019, effective 10/01/2019 TSE 1-1985, f. & ef. 1-15-85 TSE 6, f. & ef. 1-5-76

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Official source: https://secure.sos.state.or.us/oard/