Eligibility for certificate of certified public accountant
- • experience requirement
- • issuance of certificate to licensee from other state or country
- • fee
- • rules
(1) A certificate of certified public accountant shall be issued to any applicant who meets the requirements of this section and ORS 673.050 (General qualifications for candidates for C.P.A. examination) and 673.060 (C.P.A. and public accountant examination) and who passes an examination on the code of professional ethics adopted by the Oregon Board of Accountancy.
(2) An applicant for a certificate shall show that after meeting the eligibility requirements for the examination required by ORS 673.050 (General qualifications for candidates for C.P.A. examination), the applicant has had one year of experience, meeting requirements prescribed by the board by rule, under the direct supervision of a public accountant, certified public accountant or chartered accountant who:
(a) Is licensed and in good standing in this state or another jurisdiction; and
(b) Has been licensed for a minimum period of time set by the board by rule.
(3) The board may issue a certificate to a holder in good standing of a license of certified public accountant issued by another state or of a chartered accountant certificate issued by a foreign country recognized by the board upon a showing that the holder meets requirements that are substantially equivalent to the education, experience and other requirements that must be satisfied for the issuance of a certificate of certified public accountant under ORS 673.010 (Definitions for ORS 673.010 to 673.457) to 673.457 (Review by alternative peer review program).
(4) The board shall charge a fee for each application for issuance of a certificate under this section in an amount prescribed by the board by rule.
(5) The board by rule may prescribe:
(a) Information required of applicants regarding the practice of public accountancy outside this state;
(b) Information required of licensees regarding changes in the ability or authority of the licensee to practice public accountancy; and
(c) A period of time within which applicants must satisfy the requirements of this section and ORS 673.050 (General qualifications for candidates for C.P.A. examination) and 673.060 (C.P.A. and public accountant examination).
(6) Any certified public accountant may also be known as a "public accountant." [Amended by 1999 c.322 §3; 2001 c.638 §4; 2003 c.209 §1; 2007 c.112 §2]
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information