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SHERRY v. BOARD OF ACCOUNTANCY

118002; A129193.

157 P.3d 1226 (2007)

212 Or. App. 350

Donald J. SHERRY, Petitioner, v. BOARD OF ACCOUNTANCY, Respondent.

Court of Appeals of Oregon.

Decided May 2, 2007.

Attorney(s) appearing for the Case

Stephen A. Hutchinson, Eugene, argued the cause for petitioner. With him on the briefs was Hutchinson, Cox, Coons, DuPriest, Orr & Sherlock, P.C.

Judy C. Lucas, Senior Assistant Attorney General, argued the cause for respondent. With her on the brief were Hardy Myers, Attorney General, and Mary H. Williams, Solicitor General.

Before HASELTON, Presiding Judge, and ARMSTRONG and ROSENBLUM, Judges.

HASELTON, P.J.

Petitioner, a certified public accountant, seeks review of a final order of the Board of Accountancy (the board), which assessed a civil penalty and required him to attend four hours of ethics-based continuing professional education courses. The board's order was based on the determination that petitioner performed certain tax services for his clients pursuant to a "contingent fee" arrangement in violation of ORS 673.345(3) and OAR 801-030-0005(4) ...

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