Current through 2024 Regular Session legislation effective June 6, 2024
Section 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.(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 2015 Ch. 451, § 8, eff. 6/16/2015, op. 1/1/2016.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