Or. Rev. Stat. § 673.100
Public accountant license; application process; audit prohibition; fees; rules
Oregon · Oregon Revised Statutes Chapter 673 — Accountants; Other Tax Professionals · Status: effective
Cite this
- Citation
- Or. Rev. Stat. § 673.100, Public accountant license; application process; audit prohibition; fees; rules, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2525128
- Permanent ID
ys:prov:2525128@1- SHA-256
3a7a8a5901c2b1babfc6b338d0c713862864694ccbbd3d4beac5e3aac39022aa
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(1) The Oregon Board of Accountancy may issue a public accountant license to a person who submits an application in a form prescribed by the board and who provides evidence satisfactory to the board of the following:
(a) Passing an examination on the code of professional ethics adopted by the board;
(b) Meeting the requirements of ORS 673.050 for admission to take the certified public accountant examination to obtain a license as a public accountant;
(c) In addition to meeting the experience requirements of ORS 673.050, providing evidence of one year of public accountancy experience or the equivalent that meets the experience requirements established by the board by rule; and
(d) Paying the fee required by the board by rule.
(2) A person licensed as a public accountant under this section may not perform audits.
(3) A license issued under this section expires every two years. To renew a public accountant license, a person shall comply with the requirements described in ORS 673.150.