2025 Oregon Revised Statutes
Volume : 17 - Occupations
Chapter 673 - Accountants; Other Tax Professionals
Section 673.050 - Certified public accountant examination; application process; fees; rules.
(1) A person seeking admission to take the certified public accountant examination to obtain a certified public accountant license or public accountant license shall:
(a) Submit an application in a form prescribed by the Oregon Board of Accountancy;
(b) Furnish evidence satisfactory to the board of the applicant’s good moral character;
(c) Pay a fee as prescribed by the board; and
(d) Provide one of the following:
(A) For a person applying for admission to take the certified public accountant examination to obtain a certified public accountant license, present evidence satisfactory to the board of:
(i) Graduation with a baccalaureate or higher degree from a college or university that is accredited by a regional accrediting association or by another accrediting body that is recognized by the board; and
(ii) Completed courses in the study of accounting, business, economics, finance, written and oral communications and other subjects as prescribed by the board by rule as appropriate for the accountancy profession; or
(B) For a person applying for admission to take the certified public accountant examination to obtain a public accountant license, present evidence satisfactory to the board of:
(i) Graduation from a high school with a diploma or of having acquired an equivalent education; and
(ii) Two years of public accountancy experience or the equivalent that meets the experience requirements established by the board by rule.
(2) The board shall adopt rules to carry out the provisions of this section. [Amended by 1973 c.827 §66; 1979 c.84 §1; 1981 c.89 §4; 1997 c.640 §1; 1999 c.322 §§5,6; 2001 c.735 §2; 2007 c.112 §3; 2023 c.6 §2; 2025 c.132 §2]
