Oregon Administrative Rules
Chapter 801 - OREGON BOARD OF ACCOUNTANCY
Division 10 - FEES, APPLICATIONS, REQUIREMENTS, PROCEDURES, AND P.C.'S
Section 801-010-0050 - Application for Uniform CPA Examination
Universal Citation: OR Admin Rules 801-010-0050
Current through Register Vol. 63, No. 9, September 1, 2024
(1) Definitions.
(a)
Authorization to Test (ATT):
Issued by NASBA on behalf of the Board of Accountancy to eligible exam
candidates to authorize the candidate to test for specified sections of the CPA
exam. The ATT may be issued for one or more CPA exam sections. Each ATT
authorizes the candidate to take each CPA exam section designated in the ATT
one time only. The ATT may become expired as to one exam section named in the
ATT, and remain valid as to other specified exam sections. The candidate must
submit an application and re-examination fee to NASBA for any exam section that
is expired under the ATT or to retake any section of the CPA Exam not
passed.
(b)
Notice to
Schedule (NTS): Issued by NASBA and enables the candidate to schedule
testing at an examination test center. The NTS will remain open until the
candidate schedules testing or until six months have elapsed since the NTS was
issued, whichever occurs first.
(c)
Testing Opportunity: Each NTS issued for an exam section is
considered a testing opportunity. A candidate may not retake a failed exam
section(s) until the score for that section has been released.
(2) Applications.
(a) Applications for the CPA exam must be
submitted to NASBA on a form provided by NASBA and must be accompanied by the
appropriate fee as provided for by NASBA. The act of filing an application for
the CPA exam constitutes an agreement by the candidate to observe and comply
with the CPA Exam rules adopted by the Board.
(b) An application will not be reviewed until
the application fee and all required supporting documents have been received,
including proof of identity (as determined by the Board and specified on the
application form), official transcripts and/or evaluation of foreign
credentials from NASBA International Evaluation Services (NIES) and evidence
that the candidate has met eligibility requirements.
(c) All foreign academic credentials
submitted as evidence of eligibility for the CPA exam are required to be
evaluated by NASBA International Evaluation Services (NIES).
(d) An application for the CPA examination
must be complete in every particular within 90 days from the date it is
received by NASBA. If an application is incomplete, the candidate will be found
ineligible and the file will be closed. A candidate whose file has been closed
as described herein is required to submit a new application, application fee
and all required documents.
(e)
Candidates shall pay NASBA's CPA exam application fee and all other fees
associated with the CPA exam to NASBA. All CPA exam fees are non-refundable. If
a candidate fails to appear for a scheduled testing at an approved test center,
all fees paid will be forfeited for the examinations scheduled on that
day.
(f) At the time of application
and during the time any ATT issued by NASBA on behalf of the Oregon Board of
Accountancy is open, the candidate must not have an open ATT for the same
section in any other state or jurisdiction.
(g) The candidate must certify at the time of
application that they are in compliance with subsection (f) of this rule.
Falsifying this certification or including any false, fraudulent, or materially
misleading statements on the application for the examination, or including any
material omission on the application for the examination is cause for
disciplinary action under ORS
673.170.
(3) Eligibility under education requirements. Candidates for admission to the CPA exam applying under the educational requirements of ORS 673.050(1) must demonstrate eligibility as follows:
(a)
150 Hour rule: Satisfactory evidence that the candidate has
successfully completed 150 semester hours or 225 quarter hours, including:
(A) A baccalaureate or higher degree from a
college or university that is accredited by one of the six regional accrediting
associations or by another accrediting body that is recognized by the Board as
described in ORS 673.050(1);
(B) A minimum of 24 semester hours or 36
quarter hours, or the equivalent thereof, in the study of core accounting
coursework at the upper division or graduate level in some or all of the
subject-matter content areas listed below:
(i) Financial accounting and reporting for
business organizations.
(ii)
Financial statement auditing
(iii)
Taxation
(iv) Accounting
information systems
(v) Financial
accounting and reporting for government and not-for-profit entities.
(vi) Attestation engagements
(vii) Managerial or cost accounting
(viii) Mergers and acquisitions
(ix) Tax and financial planning
(x) Fraud examination
(xi) Internal controls and risk
assessment
(xii) Financial
statements analysis
(xiii)
Accounting research analysis
(xiv)
Tax research and analysis
(xv)
Business law taught as an accounting course covering business and accounting
laws and regulations.
(xvi) Data
analytics, data interrogation techniques, and/or digital acumen in accounting
context, whether taken in the business school or in another college or
university program, such as the engineering, computer science, or math
programs.
(xvii) Ethics (accounting
course)
(xviii) Other
accounting-related content areas included in the Uniform CPA Examination
Blueprints or as may be approved by the board.
(C) A minimum of 24 semester hours or 36
quarter hours in business or accounting courses, at the undergraduate and/or
graduate level, covering some or all of the following subject-matter content:
(i) Business law
(ii) Economics
(iii) Management
(iv) Marketing
(v) Finance
(vi) Business communications: whether taken
in the business school or in another college or university program, such as
English, Speech Communications, or other courses designed to improve a
student's communication skills.
(vii) Statistics
(viii) Quantitative methods
(ix) Information systems or
technology
(x) Data analytics, data
interrogation techniques, and/or digital acumen, whether taken in the business
school or in another college or university program, such as the engineering,
computer science, or math programs.
(xi) Ethics (business course)
(xii) Other business-related content areas
included in the Uniform CPA Examination Blueprints or as may be approved by the
Board.
(xiii) Additional accounting
courses in excess of 24 semester hours or 36 quarter hours.
(D) Credit for community college
courses. Applicants who have earned a baccalaureate or higher degree from a
regionally accredited college or university may obtain additional hours from a
community college, if such hours would be transferable to an accredited college
or university.
(E) Internship or
Accounting Internship courses are limited to a maximum of 12 semester hours or
18 quarter hours. A maximum of four semester hours or six quarter hours may be
counted toward the core accounting courses if the credit is upper division and
accounting coded.
(F) Courses taken
for CPA Exam preparation or review do not qualify toward the accounting
specific course requirement or the related subject course
requirements.
(G) A candidate will
only receive credit for a course one time.
(b)
Evidence of eligibility.
Candidates must meet all requirements under this rule at the time of
application. Satisfactory evidence of the educational requirement may be
provided in the following manner:
(A)
Candidates who have completed all course requirements and been awarded a
baccalaureate or higher degree must provide an official transcript(s)
demonstrating successful completion of all courses required under these rules,
and that a degree was awarded.
(B)
Candidates who have completed all course requirements at the time of
application, but for whom a baccalaureate degree has not yet been awarded must
provide an official transcript(s) showing successful completion of all courses
required under these rules, together with a letter from the Registrar's Office
of the college or university stating that the candidate has met the degree
requirements and the date that the degree will be awarded.
(C) Only official transcripts that are
forwarded directly to NASBA by the issuing college or university will be
accepted.
(D) Colleges or
universities which are accredited by one of the six regional accrediting
associations or by another accrediting body that is recognized by the Board
will be accepted.
(4) Eligibility under experience standards. Candidates for the CPA exam who are applying under the experience requirements of ORS 673.050(2) to be licensed as a Public Accountant must submit satisfactory evidence that:
(a) The candidate graduated from a high
school with a four-year program, or the equivalent; and
(b) The candidate completed two years of
experience in public accountancy or the equivalent satisfactory to the Board
that meets the requirements of OAR
801-010-0100(2)
and
801-010-0065(2).
(5) Authorization to Test (ATT) and Notice to Schedule (NTS).
(a) An ATT authorizes the candidate to test
for those sections of the CPA exam that are specified in the ATT. An ATT is
effective for 90 days, pending payment of the exam section fees to NASBA. The
ATT will expire 90 days after it is issued if the candidate has not paid the
appropriate fees.
(b)
Suspension of the ATT. An ATT may be suspended by NASBA if it
determines that a problem related to the candidate is identified on the
National Candidate Database, or for other good cause as determined by the
Board.
(c)
Payment of CPA
Exam testing fees. To obtain a Notice to Schedule (NTS), the candidate
must remit the CPA exam testing fees required for the CPA exam sections
specified in the ATT to NASBA within ninety (90) days from the date the ATT is
issued. Failure to remit the required fees and obtain the NTS will cause the
ATT to expire, and the candidate must submit a re-examination application to
NASBA, with the appropriate CPA exam fee, to receive another ATT.
(d)
NTS. When the candidate
receives an ATT from NASBA, the candidate is required to:
(A) Submit to NASBA payment of all fees
related to testing of the CPA exam sections authorized by the ATT;
(B) Upon receipt of the NTS, contact an
approved test center to schedule the time and place for testing of the exam
sections authorized by the NTS. CPA exam sections do not have to be scheduled
on the same date.
(C) The NTS
remains valid for each exam section until the candidate schedules testing for
that specific section, or for six months from the date the NTS was issued,
whichever occurs first.
(D) The NTS
expires when:
(i) The candidate schedules and
takes a designated exam section; or
(ii) The candidate schedules a testing date
for a designated exam section but fails to appear and take the section at the
scheduled time; or
(iii) The
candidate fails to schedule a designated exam section within the six-month
period defined by the NTS; or
(e)
Testing. A candidate may
schedule testing at an approved testing center in Oregon or in another
jurisdiction. A list of approved testing centers is available through NASBA.
Candidates must comply with the procedures and rules of the test
center.
(f)
Re-examination. A completed re-examination application and payment
of the appropriate fee to NASBA is required:
(A) To take an exam section for which the
candidate has not previously applied; or
(B) To retake any exam section that the
candidate does not pass; or
(C) To
obtain an ATT for any exam section that the candidate failed to schedule during
the six-month period for which a previous NTS was issued; or
(D) To obtain an ATT for any exam section for
which the candidate failed to obtain an NTS during the ninety (90) day period
after the date the ATT was issued.
(g)
Request for extension of
NTS. The Board, in its discretion, may grant a request for extension of
the 6-month NTS window for:
(A) Reasons of
health, certified by a medical doctor, that prevent the candidate from
completing the CPA exam section(s) listed on the NTS; or
(B) A candidate on active military duty who
is deployed during the 6-month period of the NTS; or
(C) Other good cause, to be determined by the
Board on a case-by-case basis.
(D)
A request for extension of a valid NTS must be submitted to NASBA in writing
prior to the expiration of the NTS and must include documentation supporting
the conditions for extension.
Statutory/Other Authority: ORS 670.310, 673.050 & 673.100
Statutes/Other Implemented: ORS 673.050, 673.100 & 673.410
Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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