OAR 801-010-0075
Public Accountants Applying for Certificate of Public Accountancy


Public Accountants Applying for Certificate of Public Accountancy
A public accountant licensed in Oregon who is applying for a certified public accountant license must:
(1) Hold an active public accountant license issued under ORS 673.100 (License as public accountant) that is not revoked, suspended, on probation or lapsed;
(2) Present satisfactory evidence that the candidate has successfully completed 150 semester hours or 225 quarter hours, including:
(a) A baccalaureate or higher degree from an accredited college or university as described in ORS 673.050 (General qualifications for candidates for C.P.A. examination)(1)(a);
(b) ) A minimum of 24 semester hours or 36 quarter hours, or the equivalent thereof, in the study of core accounting coursework. Core accounting subjects are defined as accounting, auditing, financial reporting, external or internal reporting, financial statement analysis, accounting ethics or taxation; and
(c) A minimum of 24 semester hours or 36 quarter hours in accounting and or related subjects. Related subjects are defined as business, finance, economics, data analytics and written and oral communication.
(3) Successfully complete all sections of the CPA exam. Credit may be received for sections of the CPA exam previously completed, and not expired, if the requirements of OAR 801-010-0060 (Credit for Uniform CPA Examination Sections) are satisfied; and
(4) Satisfy the experience requirements under ORS 673.040 (Eligibility for certificate of certified public accountant) and OAR 801-010-0065 (Qualifications for Licensure).
(5) The experience and examination requirements must be obtained and completed within eight years immediately preceding the date the application is received at the Board office.
(6) Licensee must surrender the Public Accountant license issued before the CPA license will be issued.

Source: Rule 801-010-0075 — Public Accountants Applying for Certificate of Public Accountancy, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=801-010-0075.

Last Updated

Jun. 8, 2021

Rule 801-010-0075’s source at or​.us