OAR 801-010-0079
Experience Obtained in Foreign Countries


Experience obtained by an applicant outside the United States that is claimed to be equivalent to public accountancy experience obtained in the United States may be acceptable under ORS 673.040 (Eligibility for certificate of certified public accountant) provided that the experience meets all of the requirements of OAR 801-010-0065 (Qualifications for Licensure). The applicant’s experience must be directly supervised by:
(1) A licensed public accountant or a certified public accountant whose license is valid, and who held an active license during the period of supervision and for at least five of the past seven years immediately prior to such supervision and meets the provisions set forth in 801-010-0065 (Qualifications for Licensure)(2)(b)(A), or
(2) A chartered accountant licensed by a jurisdiction that is eligible for reciprocal licensing under agreement with the International Qualifications Appraisal Board (IQAB) as described in OAR 801-010-0085 (Holders of Foreign Licenses, Certificates, Credentials or Degrees), who also meets the following requirements:
(a) The chartered accountant holds a valid license in good standing;
(b) The chartered accountant held an active chartered accountant license during the period of supervision and for at least five of the past seven years immediately prior to such supervision; and
(3) The person who directly supervises the applicant’s experience must certify to the Board that the applicant’s experience is obtained under professional standards approved by the Board of Accountancy, including but not limited to the Statements on Auditing Standards (SAS) for audits or other engagements, the Statement of Standards for Accounting and Review Services (SSARS) for the review of financial statements and the Statements on Standards of Attestation Engagements (SSAE) for examinations of prospective financial information, or similarly recognized International Standards on Auditing, or
(4) That the applicant’s experience is obtained under professional standards deemed by the Board of Accountancy to be equivalent to experience obtained in the practice of public accountancy in this state.
(5) Applicants for the CPA license must obtain the experience competencies as described in OAR 801-010-0065 (Qualifications for Licensure)(3).

Source: Rule 801-010-0079 — Experience Obtained in Foreign Countries, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=801-010-0079.

Last Updated

Jun. 8, 2021

Rule 801-010-0079’s source at or​.us