OAR 801-010-0075: Public Accountants Applying for Certificate of Public Accountancy

A public accountant licensed in Oregon who is applying for a certified public accountant license must: (1) Hold an active public accountant license issued under ORS 673.100 that is not revoked, suspended, on probation or lapsed; (2) Present satisfactory evidence that the candidate has successfully completed one of the pathways described in SB 797 2025 Section 6. (3) Successfully complete all sections of the CPA exam. Credit may be received for sections of the CPA exam previously completed, and not expired, if the requirements of OAR 801-010-0060 are satisfied; and (4) Experience requirements under ORS 673.040 and OAR 801-010-0065 are satisfied by experience requirements submitted for public accountant license. (5) The examination requirements must be obtained and completed within eight years immediately preceding the date the application is received at the Board office. (6) Licensee must surrender the Public Accountant license issued before the CPA license will be issued.