OAR 801-010-0085
Holders of Foreign Licenses, Certificates, Credentials or Degrees

(1) The Board recognizes the International Qualifications Appraisal Board (IQAB), a joint body of NASBA and AICPA. IQAB is charged with:

(a) Evaluation of the foreign credential equivalency and professional credentialing process of certified public accounts or their equivalents in countries other than the United States. The Board may presume that an applicant with foreign accounting credential that is covered by a currently valid Mutual Recognition Agreement (MRA) as substantially equivalent; and

(b) Negotiating principles of reciprocity agreements with the appropriate professional and/or governmental bodies of other countries seeking recognition as having requirements substantially equivalent to requirements in the United States to qualify for and receive the license of certified public accountant.

(2) The Board shall honor the principles of reciprocity agreements and MRAs issued by IQAB.

(3) An applicant for a certified public accountant license in Oregon who holds a license, credential or degree issued by a foreign country that is claimed to be comparable to a license issued by the Board, or an applicant who holds a certificate or license issued by the licensing body of any state or US Territory that is based upon the certificate, credential or degree granted by a foreign country that is not recognized under any IQAB Reciprocity Agreement is required to meet the following requirements:

(a) Satisfy the educational requirement under ORS 673.050 (General qualifications for candidates for C.P.A. examination) for admission to the CPA exam;

(b) Pass all sections of the CPA exam required by ORS 673.060 (C.P.A. and public accountant examination);

(c) Complete the experience requirement under ORS 673.040 (Eligibility for certificate of certified public accountant), ORS 673.100 (License as public accountant) and OAR 801-010-0065 (Qualifications for Licensure); and

(d) Complete and pass an ethics exam with a score of 90 or above that has been adopted by the Board.

Source: Rule 801-010-0085 — Holders of Foreign Licenses, Certificates, Credentials or Degrees, https://secure.sos.state.or.us/oard/view.action?ruleNumber=801-010-0085.

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 801-010-0085 Holders of Foreign Licenses, Certificates, Credentials or Degrees

OAR 801-010-0085
Holders of Foreign Licenses, Certificates, Credentials or Degrees