1. (1) Individuals who hold a valid CPA license in another state and wish to obtain a license in Oregon must:

   1. (a) Complete an application provided by the Board;
   2. (b) Pay fees specified in OAR 801-010-0010;

   3. (c) Provide evidence of one of the following:

      1. (A) That they meet the requirements of substantial equivalency as provided for in S.B. 797 2025 Section 1; or
      2. (B) That the person has been practicing as a certified public accountant for a period of four years or more within the last 10 years immediately preceding the person’s application for an Oregon certified public accountant license

   4. (d) Provide a written statement from the state on which the application is based confirming that the applicant:

      1. (A) Holds a valid license in that state;
      2. (B) Has not been disciplined for violations of that state’s standards of conduct or practice;
      3. (C) Has no pending actions alleging violations of that state’s standards of conduct of practice;
      4. (D) Is in compliance with continuing education requirements of the licensing state, and
      5. (E) Has taken and passed an ethics exam with a passing score in their home state.
   5. (e) An applicant’s file must be complete in every particular within three months of the date of application or the file will be closed. The application fee is non-refundable.
   6. (f) Reciprocity applicants must apply for an Oregon CPA license under this section within 60-days from the start date of Practicing Public Accountancy in Oregon.
2. (2) Verification of National Qualification Appraisal Service comparable licensing standards. The Board reviews the licensing requirements of other states as needed to verify substantial equivalency eligibility. The Board may use information developed by NASBA to make this determination.

Statutory/Other Authority

ORS 673.410 & 673.153

Statutes/Other Implemented

ORS 673.040 & 673.153

History

BOA 1-2026, amend filed 01/29/2026, effective 02/01/2026
BOA 3-2023, amend filed 09/29/2023, effective 10/01/2023
BOA 2-2023, amend filed 06/30/2023, effective 07/01/2023
BOA 1-2023, temporary amend filed 02/13/2023, effective 02/13/2023 through 08/11/2023
BOA 1-2019, amend filed 12/19/2019, effective 01/01/2020
BOA 1-2017, f. & cert. ef. 1-4-17
BOA 2-2014, f. 12-15-14, cert. ef. 1-8-15
BOA 3-2011, f. 12-28-11, cert. ef. 1-1-12
BOA 3-2010, f. 12-15-10, cert. ef. 1-1-11
BOA 3-2009, f. 12-15-09, cert. ef. 1-1-10
BOA 2-2006, f. 12-22-06, cert. ef. 1-1-07
BOA 7-2005, f. 11-22-05, cert. ef. 1-1-06
BOA 4-2003, f. 12-23-03 cert. ef. 1-1-04
BOA 3-2002, f. 12-27-02, cert. ef. 1-1-03
BOA 4-2001, f. 12-28-01, cert. ef. 1-1-02
BOA 6-1999, f. 12-21-99, cert. ef. 1-1-00
BOA 9-1998, f. & cert. ef. 11-10-98
BOA 5-1998, f. & cert. ef. 7-9-98
AB 4-1997, f. & cert. ef. 7-25-97
AB 1-1997, f. & cert. ef. 1-28-97
AB 4-1994, f. & cert. ef. 9-27-94
AB 1-1994, f. & cert. ef. 1-21-94
AB 5-1993, f. & cert. ef. 8-16-93
AB 5-1990, f. & cert. ef. 8-16-90
1AB 1-1986, f. & ef. 10-1-86
1AB 3-1982, f. & ef. 4-20-82
1AB 34, f. 1-29-74, ef. 2-25-74
1AB 22, f. 3-2-72, ef. 3-15-72
1AB 14, f. 8-15-68