(1) A certificate of certified public accountant shall be issued to any applicant who meets the requirements of this section and ORS § 673.060 and who passes an examination on the code of professional ethics adopted by the Oregon Board of Accountancy.

Terms Used In Oregon Statutes 673.040

  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.

(2) An applicant for a certificate shall show that after meeting the eligibility requirements for the examination required by ORS § 673.050, the applicant has had at least one year of experience, meeting requirements prescribed by the board by rule, that is verified by a public accountant, certified public accountant or chartered accountant who:

(a) Is licensed and in good standing in this state or another jurisdiction; and

(b) Has been licensed for a minimum period of time set by the board by rule.

(3) The board may issue a certificate to a holder in good standing of a license of certified public accountant issued by another state or of a chartered accountant certificate issued by a foreign country recognized by the board upon a showing that the holder meets requirements that are substantially equivalent to the education, experience and other requirements that must be satisfied for the issuance of a certificate of certified public accountant under ORS § 673.010 to 673.465.

(4) The board shall charge a fee for each application for issuance of a certificate under this section in an amount prescribed by the board by rule.

(5) An applicant for a certificate shall have completed 150 semester hours or 225 quarter hours of college education as prescribed by the board by rule. [Amended by 1999 c.322 § 3; 2001 c.638 § 4; 2003 c.209 § 1; 2007 c.112 § 2; 2015 c.451 § 7; 2023 c.6 § 1]

 

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