A review of an accountancy practice as required by ORS 673.455 does not preclude the Oregon Board of Accountancy from conducting a review of specified aspects of the professional services of any person who holds a license affiliated with the license holder or business organization or of the license holder or business organization itself and taking disciplinary action or imposing a civil penalty as provided for by the board by rule and pursuant to ORS 673.170 and 673.400.
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