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.

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 801-010-0079 Experience Obtained in Foreign Countries

OAR 801-010-0079
Experience Obtained in Foreign Countries