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.

801–010–0010
Fees, Civil Penalties and Cost Recovery 801–010–0040
CPA and PALicenses Remain Property of the Board 801–010–0045
Uniform Certified Public Accountant Exam 801–010–0050
Application for Uniform CPA Examination 801–010–0060
Credit for Uniform CPA Examination Sections 801–010–0065
Qualifications for Licensure 801–010–0073
Certification of Applicant’s Experience 801–010–0075
Public Accountants Applying for Certificate of Public Accountancy 801–010–0079
Experience Obtained in Foreign Countries 801–010–0080
Holders of Certificates or License in Other States, US Territories or Foreign Countries 801–010–0085
Holders of Foreign Licenses, Certificates, Credentials or Degrees 801–010–0100
Public Accountant Licenses 801–010–0110
Renewal of License 801–010–0115
Resignation of License by Licensee 801–010–0120
Inactive Status and Retired Status 801–010–0130
Reinstatement Requirements: Lapsed, Suspended, Retired or Inactive to Active Status 801–010–0170
Publication of Disciplinary Action 801–010–0340
Non-CPA and Non-PA Ownership of Business Organizations 801–010–0345
Registration of Business Organizations

California:	Codes
Colorado:	C.R.S.
Nevada:	NRS
New York:	Laws
Oregon:	OAR, ORS
Texas:	Statutes
World:	Rome Statute, International Dictionary

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

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