OAR 801-010-0060: Credit for Uniform CPA Examination Sections

(1) Exam section requirements. (a) Certified public accountant candidates are required to pass all four sections of the CPA exam. Candidates who are eligible to take the CPA exam as a certified public accountant candidate are required to pass all sections of the exam and may sit for any of the sections of the computer-based CPA exam individually and in any order. A candidate who fails to pass any section of the exam may retake that section; however, a candidate may not retake a failed section until the score has been released for that section. (b) Candidates who are eligible to take the CPA exam as a public accountant candidate are required to take and pass the following two sections of the CPA exam within a thirty (30) month window: Financial Accounting and Reporting (FAR), and Regulation (REG). (2) Credit for CPA exam sections. (a) Passing Grade . The passing grade for each section of the exam is 75 or higher . (b) Credit for CPA Exam Sections . A candidate may take the required exam sections individually and in any order . A candidate who fails to pass any section of the exam may retake that section, however, a candidate may not retake a failed section until the score has been released for that section. Each exam section passed is valid for 30 months from the date the score was released from NASBA. All four sections of the exam must be passed within a 30-month period. (c) The time limitations for a candidate to complete all sections of the CPA exam may be extended by the Board on a case-by-case basis due to illness, accident or other exigent circumstance, and shall be extended during the time a candidate is in active military service. A written request must be received by the Board that includes documentation supporting the request for extension. (3) Transfer of CPA exam scores from other jurisdictions. The Board allows NASBA to transfer CPA exam scores and grant credit to a candidate who has successfully completed any section of the CPA exam in another jurisdiction if NASBA determines that: (a) The examination for which credit is requested is the Uniform Certified Public Accountant Examination; (b) The candidate received a grade of 75 or higher in the section passed; and (c) A candidate who first sat for the CPA exam after January 1, 2000, and met the educational requirement at the time the section was taken and passed for which grades are requested to be transferred. Candidates must provide NASBA with official transcripts to verify the educational requirements have been met. (d) An exam score transferred from another jurisdiction is valid for thirty (30) months from the date the exam section was passed.