OAR 801-010-0100
Public Accountant Licenses


(1) Application requirements. Applicants for the license of public accountant must meet the following requirements:
(a) Complete and pass the required sections of the CPA exam as described in ORS 673.100 (License as public accountant) and OAR 801-010-0060 (Credit for Uniform CPA Examination Sections);
(b) Complete and pass an ethics exam with a score of 90 or above that has been adopted by the Board; and
(c) Meet the experience requirements stated in ORS 673.100 (License as public accountant) by obtaining one year of experience, which means having a minimum of 12 months and at least 2000 hours of supervised employment.
(d) The experience and examination requirements must be obtained and completed within eight years immediately preceding the date of application for license.
(e) 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.
(2) Experience requirements.
(a) Applicants must meet the experience requirements described in OAR 801-010-0065 (Qualifications for Licensure)(2).
(b) The experience required under ORS 673.100 (License as public accountant) consists of activities generally performed by Oregon licensed CPAs and PAs engaged in public practice. Typical public practice experience includes attestation services, tax return preparation, financial advisory services, and reporting on an entity’s internal controls. Experience obtained while performing attest and compilations, financial advisory services, or tax advisory services must be performed while employed at a public accounting firm.
(3) Experience portfolio. The applicant’s experience portfolio must meet the requirements stated in OAR 801-010-0065 (Qualifications for Licensure)(3).
(4) Public Accountant practice restrictions. Licensed public accountants who qualified for the CPA exam after January 1, 2002 are not permitted to perform audits.

Source: Rule 801-010-0100 — Public Accountant Licenses, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=801-010-0100.

Last Updated

Jun. 8, 2021

Rule 801-010-0100’s source at or​.us