ORS 673.060¹
C.P.A. and public accountant examination
  • scope
  • conduct
  • fee

(1) A person must pass an examination as a condition of the issuance of a certificate of certified public accountant under ORS 673.040 (Eligibility for certificate of certified public accountant) or of a license as a public accountant under ORS 673.100 (License as public accountant) by the Oregon Board of Accountancy. The examination shall test the person’s knowledge of the subjects of accounting and auditing and other related subjects as the board may determine by rule. The board may contract with a testing service to administer the examination and may contract with any organization, governmental or private, for examination material and services.

(2) A person must pass all sections of the examination in order to qualify for a certificate of certified public accountant and must pass the sections of the examination described in ORS 673.100 (License as public accountant) (1)(c) to qualify for a license as a public accountant.

(3) The board shall charge each person who applies to take the examination a nonrefundable application fee in an amount determined by the board. The person shall pay the application fee at the time of the application.

(4) If the board contracts with a testing service to administer the examination described in subsection (1) of this section, the testing service shall collect from each person taking the examination all fees that the testing service charges for administering the examination. [Amended by 1967 c.62 §1; 1971 c.217 §2; 1975 c.440 §6; 1983 c.255 §1; 1989 c.771 §1; 1991 c.187 §1; 1993 c.300 §1; 1997 c.95 §1; 1999 c.322 §8; 2003 c.5 §1; 2007 c.112 §4]

Notes of Decisions

Sec­tion expressly requires rules, rather than contested case adjudica­tions, govern Board of Accountancy's evalua­tion of applicant. Dinkins v. Board of Accountancy, 118 Or App 220, 846 P2d 1186 (1993)

Chapter 673

Atty. Gen. Opinions

This chapter as authorizing partnership of corpora­tion and individual, (1972) Vol 36, p 94

1 Legislative Counsel Committee, CHAPTER 673—Accountants; Tax Consultants and Preparers, https://­www.­oregonlegislature.­gov/­bills_laws/­Archive/­2007ors673.­pdf (2007) (last ac­cessed Feb. 12, 2009).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 673, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­673ano.­htm (2007) (last ac­cessed Feb. 12, 2009).
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