Or. Rev. Stat. § 673.100 (2026)

      673.100 Public accountant license; application process; audit prohibition; fees; rules. (1) The Oregon Board of Accountancy may issue a public accountant license to a person who submits an application in a form prescribed by the board and who provides evidence satisfactory to the board of the following:

      (a) Passing an examination on the code of professional ethics adopted by the board;

      (b) Meeting the requirements of ORS 673.050 for admission to take the certified public accountant examination to obtain a license as a public accountant;

      (c) In addition to meeting the experience requirements of ORS 673.050, providing evidence of one year of public accountancy experience or the equivalent that meets the experience requirements established by the board by rule; and

      (d) Paying the fee required by the board by rule.

      (2) A person licensed as a public accountant under this section may not perform audits.

      (3) A license issued under this section expires every two years. To renew a public accountant license, a person shall comply with the requirements described in ORS 673.150. [Amended by 1975 c.440 §10; 1981 c.89 §6; 1983 c.255 §2; 1991 c.187 §5; 1993 c.300 §3; 1999 c.310 §3; 1999 c.322 §9; 2001 c.735 §1; 2007 c.112 §6; 2025 c.132 §7]

      673.103 [2001 c.735 §5; 2003 c.241 §1; repealed by 2025 c.132 §37]

      673.110 [Repealed by 1981 c.89 §21]

      673.120 [Amended by 1981 c.89 §6a; repealed by 1985 c.605 §21]

      673.130 [Amended by 1975 c.440 §11; 1981 c.89 §7; 1985 c.605 §4; 1991 c.187 §6; repealed by 1999 c.322 §44]

      673.132 [1993 c.431 §14; repealed by 1999 c.322 §44]

      673.134 [1993 c.431 §15; repealed by 1999 c.322 §44]

      673.136 [1993 c.431 §16; repealed by 1999 c.322 §44]