Oregon Revised Statutes Chapter 673 § 673.100 — Public
Oregon Revised Statutes Chapter 673 ·
Oregon Code § 673.100·Enacted ·Last updated March 01, 2026
Statute Text
Public
accountant license; application process; audit prohibition; fees; rules.
(1) The Oregon Board of
Accountancy may issue a public accountant license to a person who submits an
application in a form prescribed by the board and who provides 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 take the certified public
accountant examination to obtain a license as a public accountant;
(c) In addition
to meeting the experience requirements of ORS 673.050, providing evidence of
one year of public accountancy experience or the equivalent that meets the
experience requirements established by the board by rule; and
(d) Paying the
fee required by the board by rule.
(2) A person
licensed as a public accountant under this section may not perform audits.
(3) A license
issued under this section expires every two years. To renew a public accountant
license, a person shall comply with the requirements described in ORS 673.150. [Amended
by 1975 c.440 §10; 1981 c.89 §6; 1983 c.255 §2; 1991 c.187 §5; 1993 c.300 §3;
1999 c.310 §3; 1999 c.322 §9; 2001 c.735 §1; 2007 c.112 §6; 2025 c.132 §7]
Plain English Explanation
This Oregon statute addresses Public
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 673.100
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Public
. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 673.100. Use this format in legal documents and court filings.
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