Oregon Revised Statutes Chapter 673 § 673.045 — Certified public accountant license; application; fees; rules

Certified public accountant license; application; fees; rules. (1) The Oregon Board of Accountancy may issue a certified public accountant license to a person who: (a) Submits an application in a form prescribed by the board; (b) Provides evidence satisfactory to the board of graduation from a college or university that is accredited by a regional accrediting association or by another accrediting body that is recognized by the board; and (c) Provides evidence satisfactory to the board of experience meeting the requirements prescribed by the board by rule and verified by a certified public accountant, public accountant or chartered accountant, as follows: (A) If the applicant has obtained a baccalaureate degree, two years or more of experience that meets requirements prescribed by the board by rule; (B) If the applicant has obtained a master’s degree, one year or more of experience that meets requirements prescribed by the board by rule; or (C) If the applicant has obtained a baccalaureate degree or higher and has completed 150 semester hours of college education or more, one year or more of experience that meets requirements prescribed by the board by rule. (2) All experience obtained by an applicant as described in subsection (1) of this section must be verified by a certified public accountant, public accountant or chartered accountant who: (a) Is licensed and in good standing with the professional licensing board that issued the person’s license; and (b) Has been licensed for a minimum period of time set by the Oregon Board of Accountancy by rule. (3) In addition to the requirements provided in subsections (1) and (2) of this section, the applicant shall provide evidence satisfactory to the board of the following: (a) Passing an examination on the code of professional ethics adopted by the board; (b) Meeting the requirements of ORS 673.050 for admission to the certified public accountant examination; (c) Passing all sections of the certified public accountant examination; and (d) Paying the application fee required by the board by rule. (4) A license issued under this section expires every two years. To renew a certified public accountant license, a person shall comply with the requirements described in ORS 673.150. [2025 c.132 §6]