OAR 800-025-0070: Keeping of Tax Consultant Records

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

(1) See , ORS 673.690. If an Oregon Licensed Tax Consultant is employed by another Oregon Licensed Tax Consultant, the records must be kept by the employing Licensed Tax Consultant. (2) If an Oregon Designated Tax Consultant ceases to be connected with the corporation, business , or partnership, the records must be retained by the corporation, business, or partnership. (3) Return documents must be kept for a period of not less than four (4) years after the date of engagement.

Official history and status

Statutory/Other Authority: ORS 670.310(1) & 670.730(10)

Statutes/Other Implemented: ORS 673.690, 673.705–673.740 & 673.990(2)

History: BTP 1-2025, amend filed 07/30/2025, effective 07/31/2025 BTP 1-2019, amend filed 09/20/2019, effective 10/01/2019 BTP 1-2015, f. 1-16-15, cert. ef. 2-1-15 BTP 1-2009, f. & cert. ef. 2-5-09 BTP 1-2008, f. 1-14-08, cert. ef. 2-1-08 BTP 2-2007, f. 1-12-07, cert. ef. 2-1-07 TSE 1-1985, f. & ef. 1-15-85, Renumbered from 800-020-0070 TSE 8, f. & ef. 5-19-76

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