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2025 Oregon Revised Statutes
Volume : 17 - Occupations
Chapter 673 - Accountants; Other Tax Professionals
Section 673.155 - License by reciprocity; application; fees; rules.

Universal Citation:
OR Rev Stat § 673.155 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
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(1) The Oregon Board of Accountancy may issue a certified public accountant license to a person who is licensed in good standing as a certified public accountant in another state and who:

(a) Submits an application in a form prescribed by the board;

(b) Passes an examination on the code of professional ethics adopted by the board;

(c) Pays the fee required by the board by rule; and

(d) Provides evidence satisfactory to the board of one of the following:

(A) That the certified public accountant license held by the person is issued by a state that has licensing requirements that are substantially equivalent to the Oregon certified public accountant initial licensure requirements; or

(B) That the person has been practicing as a certified public accountant for a period of four years or more within the last 10 years immediately preceding the person’s application for an Oregon certified public accountant license.

(2) A license issued under this section expires every two years. To renew a certified public accountant license, a person shall comply with the requirements described in ORS 673.150. [2025 c.132 §9]

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