| Updated: |
9/26/2007 |
| Description: |
Certified Public Accountants (CPAs) have met state legal requirements for public practice. They provide a variety of accounting and attest services to the general public. |
| Statutes, Rules, Ordinances: |
ORS 673
OAR 801-010
|
| Duration: |
2 years |
| Fees - application, exam, etc.: |
Examination: $100 for initial examination; $50 re-examination.
Original Permit Fee: $150 application fee plus $150 initial permit fee.
Renewal: $150 every two years. |
| Responsible Agency: |
Accountancy, Oregon Board of |
| Examination Information: |
Exam Pass: 75 or higher on each of the four parts.
Exam Repeat: A candidate may sit for any of the 4 exam 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 more than once in any testing window. Passed sections are valid for 18 months. |
| Continuing Ed Requirements: |
80 hours of CPE is required bi-annually. Licensee must complete a minimum of 24 hours per fiscal year of renewal. |
| Bonding Requirements: |
None |
| Insurance Requirements: |
None |
| Prerequisites: |
A. Must have 150 semester (225 quarter) hours of higher education, including a bachelor's degree from a regionally accredited college or university. The specific course requirements are: 24 semester (36 quarter) hours in accounting and 24 semester (36 quarter)hours in related subjects which are defined as business, finance, economics, and written and oral communication.
B. Pass all parts of the Uniform CPA exam.
C. Complete one year of experience in public accounting or the equivalent as determined by the Board while supervised by a licensed CPA or Oregon PA who has been actively licensed at least five years, and meet seven core competencies which are:1) professional ethics,
2) assessing the achievement of an entity's objectives,
3) experience in preparing working papers that contain sufficient, relevant data to support analysis and conclusions,
4) understand transaction streams and information systems,
5) risk assessment and verification skills,
6) decision making, problem solving, and critical thinking in the context of analysis, and
7) quality of communication expressing scope of work, findings, and conclusions. D. Pass an approved ethics exam. |
| Application Form: |
OBA Application for Issuance of CPA Certificate and Permit to Practice Public Accounting |
| Service Links: |
 Application Instructions
 Licensee search
 Applications
Agency Contact Information
|
| Required Documentation: |
Ethics Examination
Employment and Experience Records |
|
| |
Agency Information
|
|
Please refer to the Agency Website for further details and additional information.
|
| Agency Name: |
Accountancy, Oregon Board of |
| E-mail Address: |
linda.mclaughlin@state.or.us
|
| Phone: |
503-378-4181
|
| Mail Address: |
Oregon Board of Accountancy
3218 Pringle Road SE, #110
Salem, OR 97302
- 6307
|
| Website Information: |
http://egov.oregon.gov/BOA/ |
