Oregon Statutes 673.060 – C.P.A. and public accountant examination; scope; conduct; fee; rules
(1) A person must pass an examination as a condition of the issuance of a certificate of certified public accountant under ORS § 673.040 or of a license as a public accountant under ORS § 673.100 by the Oregon Board of Accountancy. The examination shall test the person’s knowledge of the subjects of accounting and auditing and other related subjects. The board may contract with any organization, governmental or private, for examination development and administration.
Terms Used In Oregon Statutes 673.060
- Contract: A legal written agreement that becomes binding when signed.
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
(2) A person must pass all sections of the examination in order to qualify for a certificate of certified public accountant and must pass the sections of the examination described in ORS § 673.100 (1)(c) to qualify for a license as a public accountant.
(3) The board shall charge each person who applies to take the examination a nonrefundable application fee in an amount determined by the board by rule. [Amended by 1967 c.62 § 1; 1971 c.217 § 2; 1975 c.440 § 6; 1983 c.255 § 1; 1989 c.771 § 1; 1991 c.187 § 1; 1993 c.300 § 1; 1997 c.95 § 1; 1999 c.322 § 8; 2003 c.5 § 1; 2007 c.112 § 4; 2015 c.451 § 8]
[Repealed by 1979 c.84 § 5]