OAR 801-010-0080
Holders of Certificates or License in Other States, US Territories or Foreign Countries

(1) Substantial equivalency. An individual whose principal place of business is not in this state, who has an active license in good standing as a certified public accountant issued by another jurisdiction, and who meets the standards of substantial equivalency as defined in ORS 673.010 (Definitions for ORS 673.010 to 673.465)(21) and OAR 801-005-0010 (Definitions)(59), may practice public accountancy in this state.
(2) Applications by reciprocity. Individuals who wish to obtain a license in Oregon must:
(a) Complete an application provided by the Board;
(b) Pay fees specified in OAR 801-010-0010 (Fees, Civil Penalties and Cost Recovery);
(c) Meet the requirements of substantial equivalency as defined in OAR 801-005-0010 (Definitions)(59); or
(d) Applications based on valid CPA license, but that do not meet the requirements of subsection (2)(c) of this rule, are eligible under this subsection if the applicant demonstrates to the satisfaction of the Board that the applicant:
(A) Holds a license that is valid to practice public accountancy issued by another jurisdiction that is valid at the time of application;
(B) Has four years of public accounting or equivalent experience as stated in OAR 801-010-0065 (Qualifications for Licensure)(4) after completing the CPA exam and during the ten year period immediately preceding the application. Four years means 48 months of full-time employment or equivalent 8,000 hours of part-time employment.
(e) Applicants who wish to establish a principal place of business in this state are required to obtain a CPA license under this section within 60-days from the start date of employment at a firm registered in Oregon or prior to practicing as a CPA in this state.
(f) Provide a written statement from the jurisdiction on which the application is based confirming that the applicant:
(A) Holds a valid license in that jurisdiction;
(B) Has not been disciplined for violations of that jurisdiction’s standards of conduct or practice;
(C) Has no pending actions alleging violations of that jurisdiction’s standards of conduct of practice;
(D) Is in compliance with continuing education requirements of the licensing jurisdiction, and
(E) Has taken and passed an ethics exam with a score of 90 or above.
(g) An applicant’s file must be complete in every particular within three months of the date of application or the file will be closed. The application fee is non-refundable.
(h) Licenses that were obtained without qualified direct supervision are not considered substantially equivalent.
(3) Temporary License for Spouse of a Member of the Armed Forces of the United States
(a) Application Requirements for Temporary Spousal Authorization in Oregon:
(A) Provide official documentation from the Armed Forces verifying member is stationed in Oregon;
(B) Submit an application on a form provided by the Board;
(C) Pay the application fee as specified in OAR 801-010-0010 (Fees, Civil Penalties and Cost Recovery)(1)(e); and
(D) Provide a written statement from the jurisdiction on which the application is based confirming that the applicant:
(i) Holds a valid license in good standing in that jurisdiction;
(ii) Has not been disciplined for violations of that jurisdiction’s standards of conduct or practice;
(iii) Has no pending actions alleging violations of that jurisdiction’s standards of conduct of practice;
(iv) Is in compliance with continuing education requirements of the licensing jurisdiction; and
(v) Has taken and passed an ethics exam with a score of 90 or above; or
(vi) Meet the requirements of substantial equivalency as defined by OAR 801-005-0010 (Definitions)(59).
(b) Authorizations are valid:
(A) For a 2-year period after the date of issuance; or
(B) The date the spouse of the person to whom the authorization was issued completes the spouse’s term of service in this state; or
(C) The date the person’s authorization issued by another state expires.
(D) Authorizations under this section are not renewable.
(5) Verification of National Qualification Appraisal Service comparable licensing standards. The Board reviews the licensing requirements of other jurisdictions as needed to verify substantial equivalency eligibility. The Board may use information developed by NASBA to make this determination.

Source: Rule 801-010-0080 — Holders of Certificates or License in Other States, US Territories or Foreign Countries, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=801-010-0080.

Last Updated

Jun. 8, 2021

Rule 801-010-0080’s source at or​.us