72nd OREGON LEGISLATIVE ASSEMBLY--2003 Regular Session
 
 
                            Enrolled
 
                         Senate Bill 514
 
Sponsored by Senator C STARR
 
 
                     CHAPTER ................
 
 
                             AN ACT
 
 
Relating to public accountants; creating new provisions; and
  amending ORS 673.103.
 
Be It Enacted by the People of the State of Oregon:
 
 + }
  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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Enrolled Senate Bill 514 (SB 514-A)                        Page 1
 
 
 
 
 
Passed by Senate April 16, 2003
 
 
      ...........................................................
                                              Secretary of Senate
 
      ...........................................................
                                              President of Senate
 
Passed by House May 14, 2003
 
 
      ...........................................................
                                                 Speaker of House
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Enrolled Senate Bill 514 (SB 514-A)                        Page 2
 
 
 
 
 
Received by Governor:
 
......M.,............., 2003
 
Approved:
 
......M.,............., 2003
 
 
      ...........................................................
                                                         Governor
 
Filed in Office of Secretary of State:
 
......M.,............., 2003
 
 
      ...........................................................
                                               Secretary of State
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Enrolled Senate Bill 514 (SB 514-A)                        Page 3