Oregon § 673.157 Licensing of certified public accountants from foreign countries; fees; rules

Oregon Statutes

§ 673.157 — Licensing of certified public accountants from foreign countries; fees; rules

Oregon § 673.157

Vol.17

Title 52Occupations and Professions

Ch. 673Accountants; Other Tax Professionals

This text of Oregon § 673.157 (Licensing of certified public accountants from foreign countries; fees; rules) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 673.157 (2026).

Text

(1)As used in this section, “foreign country” means a government other than:

(a)The United States; or

(b)A state.

(2)The Oregon Board of Accountancy may issue a certified public accountant license to a person who holds a certified public accountant license or chartered accountant certificate issued in a foreign country if the person:

(a)Submits an application in a form prescribed by the board;

(b)Is in good standing with the issuing professional licensing governing body in which the person holds a certified public accountant license or chartered accountant certificate;

(c)Meets requirements that are substantially equivalent to the education, experience and other requirements that must be satisfied for the issuance of an initial Oregon certified public accountant license;

(d)Passes

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(1) As used in this section, “foreign country” means a government other than:
(a) The United States; or
(b) A state.
(2) The Oregon Board of Accountancy may issue a certified public accountant license to a person who holds a certified public accountant license or chartered accountant certificate issued in a foreign country if the person:
(a) Submits an application in a form prescribed by the board;
(b) Is in good standing with the issuing professional licensing governing body in which the person holds a certified public accountant license or chartered accountant certificate;
(c) Meets requirements that are substantially equivalent to the education, experience and other requirements that must be satisfied for the issuance of an initial Oregon certified public accountant license;
(d) Passes an examination on the code of professional ethics adopted by the board; and
(e) Pays the fee required by the board by rule.
(3) The board may adopt rules as necessary to carry out this section.