ORS 673.060
C.P.A. and public accountant examination

  • scope
  • conduct
  • fee
  • rules


A person must pass an examination as a condition of the issuance of a certificate of certified public accountant under ORS 673.040 (Eligibility for certificate of certified public accountant) or of a license as a public accountant under ORS 673.100 (License as public accountant) by the Oregon Board of Accountancy. The examination shall test the person’s knowledge of the subjects of accounting and auditing and other related subjects. The board may contract with any organization, governmental or private, for examination development and administration.


A person must pass all sections of the examination in order to qualify for a certificate of certified public accountant and must pass the sections of the examination described in ORS 673.100 (License as public accountant) (1)(c) to qualify for a license as a public accountant.


The board shall charge each person who applies to take the examination a nonrefundable application fee in an amount determined by the board by rule. [Amended by 1967 c.62 §1; 1971 c.217 §2; 1975 c.440 §6; 1983 c.255 §1; 1989 c.771 §1; 1991 c.187 §1; 1993 c.300 §1; 1997 c.95 §1; 1999 c.322 §8; 2003 c.5 §1; 2007 c.112 §4; 2015 c.451 §8]

Notes of Decisions

Section expressly requires rules, rather than contested case adjudications, govern Board of Accountancy's evaluation of applicant. Dinkins v. Board of Accountancy, 118 Or App 220, 846 P2d 1186 (1993)

Chapter 673

Atty. Gen. Opinions

This chapter as authorizing partnership of corporation and individual, (1972) Vol 36, p 94


Last accessed
Jun. 26, 2021