Section 673.103 - Public accountant audits prohibited; exception(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, 2002.2001 c.735 §5; 2003 c. 241, § 1