OAR 801-010-0050: Application for Uniform CPA Examination

(1) Definitions. (a) Authorization to Test (ATT) : Issued by NASBA on behalf of the Board of Accountancy to eligible exam candidates to authorize the candidate to test for specified sections of the CPA exam. The ATT may be issued for one or more CPA exam sections. Each ATT authorizes the candidate to take each CPA exam section designated in the ATT one time only. The ATT may become expired as to one exam section named in the ATT, and remain valid as to other specified exam sections. The candidate must submit an application and re-examination fee to NASBA for any exam section that is expired under the ATT or to retake any section of the CPA Exam not passed. (b) Notice to Schedule (NTS): Issued by NASBA and enables the candidate to schedule testing at an examination test center. The NTS will remain open until the candidate schedules testing or until six months have elapsed since the NTS was issued, whichever occurs first. (c) Testing Opportunity : Each NTS issued for an exam section is considered a testing opportunity. A candidate may not retake a failed exam section(s) until the score for that section has been released. (2) Applications. (a) Applications for the CPA exam must be submitted to NASBA on a form provided by NASBA and must be accompanied by the appropriate fee as provided for by NASBA. The act of filing an application for the CPA exam constitutes an agreement by the candidate to observe and comply with the CPA Exam rules adopted by the Board. (b) An application will not be reviewed until the application fee and all required supporting documents have been received, including proof of identity (as determined by the Board and specified on the application form), official transcripts and/or evaluation of foreign credentials from NASBA International Evaluation Services (NIES) and evidence that the candidate has met eligibility requirements. (c) All foreign academic credentials submitted as evidence of eligibility for the CPA exam are required to be evaluated by NASBA International Evaluation Services (NIES). (d) An application for the CPA examination must be complete in every particular within 90 days from the date it is received by NASBA. If an application is incomplete, the candidate will be found ineligible and the file will be closed. A candidate whose file has been closed as described herein is required to submit a new application, application fee and all required documents. (e) Candidates shall pay NASBA's CPA exam application fee and all other fees associated with the CPA exam to NASBA. All CPA exam fees are non-refundable. If a candidate fails to appear for a scheduled testing at an approved test center, all fees paid will be forfeited for the examinations scheduled on that day. (f) At the time of application and during the time any ATT issued by NASBA on behalf of the Oregon Board of Accountancy is open, the candidate must not have an open ATT for the same section in any other state or jurisdiction. (g) The candidate must certify at the time of application that they are in compliance with subsection (f) of this rule. Falsifying this certification or including any false, fraudulent, or materially misleading statements on the application for the examination, or including any material omission on the application for the examination is cause for disciplinary action under ORS 673.170. (3) Eligibility under education requirements. Candidates for admission to the CPA exam applying to be licensed as a Certified Public Accountant must demonstrate eligibility as follows: (a) Submit satisfactory evidence that the candidate has successfully completed the following: (A) Obtained a baccalaureate or higher degree from a college or university that is accredited by one of the six regional accrediting associations or by another accrediting body that is recognized by the Board; (B) Completed a minimum of 24 semester hours or 36 quarter hours, or the equivalent thereof, in the study of core accounting coursework at the upper division or graduate level in some or all of the subject-matter content areas listed below: (i) Financial accounting and reporting for business organizations. (ii) Financial statement auditing (iii) Taxation (iv) Accounting information systems (v) Financial accounting and reporting for government and not-for-profit entities. (vi) Attestation engagements (vii) Managerial or cost accounting (viii) Mergers and acquisitions (ix) Tax and financial planning (x) Fraud examination (xi) Internal controls and risk assessment (xii) Financial statements analysis (xiii) Accounting research analysis (xiv) Tax research and analysis (xv) Data analytics, data interrogation techniques, and/or digital acumen in accounting context, whether taken in the business school or in another college or university program, such as the engineering, computer science, or math programs. (xvi) Ethics (accounting course) (xvii) Other accounting-related content areas included in the Uniform CPA Examination Blueprints or as may be approved by the board. (C) Completed a minimum of 24 semester hours or 36 quarter hours in business or accounting courses, at the undergraduate and/or graduate level, covering some or all of the following subject-matter content: (i) Business law (ii) Economics (iii) Management (iv) Marketing (v) Finance (vi) Business communications: whether taken in the business school or in another college or university program, such as English, Speech Communications, or other courses designed to improve a student's communication skills. (vii) Statistics (viii) Quantitative methods (ix) Information systems or technology (x) Data analytics, data interrogation techniques, and/or digital acumen, whether taken in the business school or in another college or university program, such as the engineering, computer science, or math programs. (xi) Ethics (business course) (xii) Other business-related content areas included in the Uniform CPA Examination Blueprints or as may be approved by the Board. (xiii) Additional accounting courses in excess of 24 semester hours or 36 quarter hours. (D) Credit for community college courses. Applicants who have earned a baccalaureate or higher degree from a regionally accredited college or university may obtain additional hours from a community college, if such hours would be transferable to an accredited college or university. (E) Internship or Accounting Internship courses are limited to a maximum of 12 semester hours or 18 quarter hours. A maximum of four semester hours or six quarter hours may be counted toward the core accounting courses if the credit is upper division and accounting coded. (F) Courses taken for CPA Exam preparation or review do not qualify toward the accounting specific course requirement or the related subject course requirements. (G) A candidate will only receive credit for a course one time. (b) Evidence of eligibility . Candidates must meet all requirements under this rule at the time of application. Satisfactory evidence of the educational requirement may be provided in the following manner: (A) Candidates who have completed all course requirements and been awarded a baccalaureate or higher degree must provide an official transcript(s) demonstrating successful completion of all courses required under these rules, and that a degree was awarded. (B) Candidates who have completed all course requirements at the time of application, but for whom a baccalaureate degree has not yet been awarded must provide an official transcript(s) showing successful completion of all courses required under these rules, together with a letter from the Registrar's Office of the college or university stating that the candidate has met the degree requirements and the date that the degree will be awarded. (C) Only official transcripts that are forwarded directly to NASBA by the issuing college or university will be accepted. (D) Colleges or universities which are accredited by one of the six regional accrediting associations or by another accrediting body that is recognized by the Board will be accepted. (4) Public Accountant Eligibility under experience standards. Candidates for the CPA exam who are applying to be licensed as a Public Accountant must submit satisfactory evidence that: (a) The candidate graduated from a high school with a four-year program, or the equivalent; and (b) The candidate completed two years of experience in public accountancy or the equivalent satisfactory to the Board that meets the requirements of OAR 801-010-0100(2) and 801-010-0065(2). This experience must be completed before the candidate sits for the relevant portions of the CPA exam and two years of experience means having a minimum of 24 months and at least 4,000 hours of supervised experience. (5) Authorization to Test (ATT) and Notice to Schedule (NTS). (a) An ATT authorizes the candidate to test for those sections of the CPA exam that are specified in the ATT. An ATT is effective for 90 days, pending payment of the exam section fees to NASBA. The ATT will expire 90 days after it is issued if the candidate has not paid the appropriate fees. (b) Suspension of the ATT . An ATT may be suspended by NASBA if it determines that a problem related to the candidate is identified on the National Candidate Database, or for other good cause as determined by the Board. (c) Payment of CPA Exam testing fees . To obtain a Notice to Schedule (NTS), the candidate must remit the CPA exam testing fees required for the CPA exam sections specified in the ATT to NASBA within ninety (90) days from the date the ATT is issued. Failure to remit the required fees and obtain the NTS will cause the ATT to expire, and the candidate must submit a re-examination application to NASBA, with the appropriate CPA exam fee, to receive another ATT. (d) NTS . When the candidate receives an ATT from NASBA, the candidate is required to: (A) Submit to NASBA payment of all fees related to testing of the CPA exam sections authorized by the ATT; (B) Upon receipt of the NTS, contact an approved test center to schedule the time and place for testing of the exam sections authorized by the NTS. CPA exam sections do not have to be scheduled on the same date. (C) The NTS remains valid for each exam section until the candidate schedules testing for that specific section, or for six months from the date the NTS was issued, whichever occurs first. (D) The NTS expires when: (i) The candidate schedules and takes a designated exam section; or (ii) The candidate schedules a testing date for a designated exam section but fails to appear and take the section at the scheduled time; or (iii) The candidate fails to schedule a designated exam section within the six-month period defined by the NTS; or (e) Testing. A candidate may schedule testing at an approved testing center in Oregon or in another jurisdiction. A list of approved testing centers is available through NASBA. Candidates must comply with the procedures and rules of the test center. (f) Re-examination . A completed re-examination application and payment of the appropriate fee to NASBA is required: (A) To take an exam section for which the candidate has not previously applied; or (B) To retake any exam section that the candidate does not pass; or (C) To obtain an ATT for any exam section that the candidate failed to schedule during the six-month period for which a previous NTS was issued; or (D) To obtain an ATT for any exam section for which the candidate failed to obtain an NTS during the ninety (90) day period after the date the ATT was issued. (g) Request for extension of NTS. The Board, in its discretion, may grant a request for extension of the 6-month NTS window for: (A) Reasons of health, certified by a medical doctor, that prevent the candidate from completing the CPA exam section(s) listed on the NTS; or (B) A candidate on active military duty who is deployed during the 6-month period of the NTS; or (C) Other good cause, to be determined by the Board on a case-by-case basis. (D) A request for extension of a valid NTS must be submitted to NASBA in writing prior to the expiration of the NTS and must include documentation supporting the conditions for extension.