Oregon Revised Statutes Occupations and Professions § 673.220

(a) Whose license is not suspended or revoked;

(b) Who is not:

(c) Who does not perform or offer to perform for a client services involving the use of accounting or auditing skills, including but not limited to issuance of reports on financial statements, management advisory, financial advisory or consulting services, preparation of tax returns or the furnishing of advice on tax matters.

(a) Must pay a fee in an amount determined by the board by rule for becoming or remaining inactive or for becoming active.

(b) Shall place the word “inactive” next to the licensee's name and title on any business card, letterhead or other professional document, other than a license issued by the board.