Current through Register Vol. 63, No. 3, March 1, 2024
(1) An individual whose principal place of
business is not in this state, who has an active license in good standing as a certified public accountant
issued by another jurisdiction, and who meets the standards of substantial equivalency as defined in ORS
673.010(21) and OAR 801-005-0010(59), may practice public accountancy in this state.
(2)
Applications by reciprocity. Individuals who hold a valid
CPA license in another jurisdiction and wish to obtain a license in Oregon must:
(a) Complete an application provided by the Board;
(b) Pay fees specified in OAR 801-010-0010;
(c) Demonstrate that they meet the requirements of substantial equivalency
as provided for in OAR 801-005-0010(59)(a) or (b).
(d) Provide a
written statement from the jurisdiction on which the application is based confirming that the applicant:
(A) Holds a valid license in that jurisdiction;
(B) Has not been disciplined for violations of that jurisdiction's
standards of conduct or practice;
(C) Has no pending actions
alleging violations of that jurisdiction's standards of conduct of practice;
(D) Is in compliance with continuing education requirements of the
licensing jurisdiction, and
(E) Has taken and passed an ethics
exam with a passing score in their home jurisdition.
(e) An applicant's file must be complete in every particular within three
months of the date of application or the file will be closed. The application fee is
non-refundable.
(f) Reciprocity applicants who wish to establish
a principal place of business in this state must apply for a CPA license under this section within 60-days
from the start date of Practicing Public Accountancy in Oregon.
(3)
Temporary License for Spouse or Domestic Partner of a Member of
the Armed Forces of the United States
(a) Application Requirements
for Temporary Spousa or Domestic Partner Authorization in Oregon:
(A)
Provide official documentation from the Armed Forces verifying that the spouse or domestic partner is a
member of the Armed Forces of the United States and is stationed in Oregon;
(B) Submit an application on a form provided by the Board;
(C) Pay the application fee as specified in OAR 801-010-0010(1)(e);
and
(D) Provide a written statement from the jurisdiction on
which the application is based confirming that the applicant:
(i) Holds a
valid license in good standing in that jurisdiction;
(ii) Has not
been disciplined for violations of that jurisdiction's standards of conduct or practice;
(iii) Has no pending actions alleging violations of that jurisdiction's
standards of conduct of practice;
(iv) Is in compliance with
continuing education requirements of the licensing jurisdiction; and
(v) Has taken and passed an ethics exam with a passing score in their home
jurisdiction; or
(vi) Meets the requirements of substantial
equivalency as defined by OAR 801-005-0010(59).
(b) Authorizations are valid:
(A) For a
2-year period after the date of issuance; or
(B) The date the
spouse or domestic partner of the person to whom the authorization was issued completes the spouse's term of
service in this state; or
(C) The date the person's authorization
issued by another state expires.
(D) Authorizations under this
section are not renewable.
(4)
Verification of National Qualification Appraisal Service comparable licensing standards. The
Board reviews the licensing requirements of other jurisdictions as needed to verify substantial equivalency
eligibility. The Board may use information developed by NASBA to make this determination.
Statutory/Other Authority: ORS 670.310, 673.410 & 673.153
Statutes/Other Implemented: ORS 673.040 &
673.153
