72nd OREGON LEGISLATIVE ASSEMBLY--2003 Regular Session
 
SA to SB 514
 
LC 2738/SB 514-1
 
                      SENATE AMENDMENTS TO
                         SENATE BILL 514
 
               By COMMITTEE ON BUSINESS AND LABOR
 
                            April 14
 
  On page 1 of the printed bill, line 2, delete '673.100 and'.
  Delete lines 4 through 31 and delete page 2 and insert:
  '  { +  SECTION 1. + } ORS 673.103 is amended to read:
  ' 673.103.  { + (1) Except as provided in subsection (2) of
this section, + } a public accountant licensed under ORS 673.100
may not perform audits.
  '  { +  (2) Subsection (1) of this section does not apply to a
public accountant licensed under ORS 673.100 who first qualified
for and applied to take the examination described in ORS 673.060
before January 1, 2002. + }
  '  { +  SECTION 2. + }  { + The amendments to ORS 673.103 by
section 1 of this 2003 Act:
  ' (1) Do not relieve a person of any obligation with respect to
a civil penalty or other liability, duty or obligation accruing
under ORS 673.103, 673.170 or 673.400 before the effective date
of this 2003 Act; and
  ' (2) Do not affect an act done or proceeding begun, a
liability incurred or a right accruing, accrued or acquired
before the effective date of this 2003 Act, under the law then in
effect.  A proceeding begun before the effective date of this
2003 Act in accordance with the law then in effect may be
completed after the effective date of this 2003 Act as if this
2003 Act had not been enacted. + } ' .
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