OAR 801-010-0045: Uniform Certified Public Accountant Exam
Edition: Current OARD snapshotEffective: 2026-02-01Last verified: 2026-09-07
CPA exam rules. The Board Recognizes the rules of conduct for CPA examination candidates as published in the CPA Exam Candidate Guite. The Board may deny credit for any or all sections of the exam and may prohibit candidates from retaking the exam for any of the following reasons: (1) Conduct that violates the CPA Examination Rules of Conduct, (2) Violation of the confidentiality provisions of the CPA Examination Rules of Conduct, which shall result in denial of credit for the candidate's scores on the CPA exam and the candidate shall be prohibited from retaking the CPA exam for a period of ten years.
Official history and status
Statutory/Other Authority: ORS 673.410 & 673.060
Statutes/Other Implemented: ORS 673.060 & 673.410
History: BOA 1-2026, amend filed 01/29/2026, effective 02/01/2026 BOA 2-2014, f. 12-15-14, cert. ef. 1-8-15 BOA 4-2003, f. 12-23-03 cert. ef. 1-1-04 BOA 3-2002, f. 12-27-02, cert. ef. 1-1-03 BOA 4-2001, f. 12-28-01, cert. ef. 1-1-02
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Official source: https://secure.sos.state.or.us/oard/