Oregon Administrative Rules
Chapter 801 - OREGON BOARD OF ACCOUNTANCY
Division 10 - FEES, APPLICATIONS, REQUIREMENTS, PROCEDURES, AND P.C.'S
Section 801-010-0100 - Public Accountant Licenses
Universal Citation: OR Admin Rules 801-010-0100
Current through Register Vol. 63, No. 9, September 1, 2024
(1) Application requirements. Applicants for the license of public accountant must meet the following requirements:
(a) Complete and pass the required sections
of the CPA exam as described in ORS
673.100 and OAR
801-010-0060;
(b) Complete and pass an ethics exam with a
score of 90 or above that has been adopted by the Board; and
(c) Meet the experience requirements stated
in ORS 673.100 by obtaining one year of
experience, which means having a minimum of 12 months and at least 2000 hours
of supervised employment.
(d) The
experience and examination requirements must be obtained and completed within
eight years immediately preceding the date of application for
license.
(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.
(2) Experience requirements.
(a)
Applicants must meet the experience requirements described in OAR
801-010-0065(2).
(b) The experience required under ORS
673.100 consists of activities
generally performed by Oregon licensed CPAs and PAs engaged in public practice.
Typical public practice experience for a Public Accountant includes tax return
preparation, compiling financial statements, and financial advisory services.
Experience obtained by an applicant for a Public Accountant license must be
performed while employed at a public accounting firm.
(3) Experience. The applicant's experience must meet the requirements stated in OAR 801-010-0065(3).
(4) Public Accountant practice restrictions. Licensed public accountants who qualified for the CPA exam after January 1, 2002 are not permitted to perform audits.
Statutory/Other Authority: ORS 670.310, 673.410 & 673.100
Statutes/Other Implemented: ORS 673.100, 673.150 & 673.103
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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