Oregon Administrative Rules
Chapter 801 - OREGON BOARD OF ACCOUNTANCY
Division 10 - FEES, APPLICATIONS, REQUIREMENTS, PROCEDURES, AND P.C.'S
Section 801-010-0079 - Experience Obtained in Foreign Countries

(1) A licensed public accountant or a certified public accountant whose license is valid, and who held an active license during the period of supervision and for at least five of the past seven years immediately prior to such supervision and meets the provisions set forth in 801-010-0065(2)(b)(A), or

(2) A chartered accountant licensed by a jurisdiction that is eligible for reciprocal licensing under agreement with the International Qualifications Appraisal Board (IQAB) as described in OAR 801-010-0085, who also meets the following requirements:

(3) The person who directly supervises the applicant's experience must certify to the Board that the applicant's experience is obtained under professional standards approved by the Board of Accountancy, including but not limited to the Statements on Auditing Standards (SAS) for audits or other engagements, Statements on Standards for Tax Services (SSTSs) for tax engagements, or standards of the Financial Accounting Standards Board (FASB) or the Governmental Accounting Standards Board (GASB) or other applicable financial reporting framework for those with experience in Industry, Government, or Not-For-Profit organizations, or similarly recognized International Standards.

(4) That the applicant's experience is obtained under professional standards deemed by the Board of Accountancy to be equivalent to experience obtained in the practice of public accountancy in this state.

(5) Applicants for the CPA license must obtain the experience competencies as described in OAR 801-010-0065(3).