Cpa Initial License Application For Cpa Certificate And Permit To Practice Public Accounting - Oregon Board Of Accountancy

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Oregon Board Of Accountancy
CPA INITIAL LICENSE APPLICATION INSTRUCTIONS
INSTRUCTIONS TO APPLICANT:
FORMS and SUBMISSIONS:
1.
Applicants must complete the following documents and send to the Board office by mail or fax:
Application Form (including photo and notary certification)
Employment Record
Attest, Tax and/or Industry Worksheet(s)*
Ethics Exam Results (must be sent directly from the vendor to the Board office)
Social Security Form
* Applicants are responsible for demonstrating to the satisfaction of the Board that the applicant has
achieved experience in all seven core competencies by providing a written narrative for each competency
that is prepared by the applicant and verified by the supervising CPA / PA, that details the experience and
provides specific examples supporting each competency.
REQUIREMENTS and SUPERVISION:
Applicants are required to have passed the Uniform CPA Examination and have a minimum of one-year
experience under the direct supervision qualified supervisor licensee. A supervisor qualifies to supervise an
applicant if they hold an active CPA license during the period of supervision and have had an active license
for at least 5 of the past 7 years prior to supervising the applicant. A licensee acting as a consultant or inde-
pendent contractor to the applicant’s employer will not meet the requirement of direct supervision. Direct
supervision means that there is regular and meaningful interaction between the supervisor and the appli-
cant in terms of planning, coordinating, guiding, inspecting, controlling and evaluating activities and having
authority over the employee being supervised.
ETHICS EXAM:
Applicants are required to complete and pass the Board-approved Ethics Exam. Grades must be reported
directly to the Board by the course sponsor or by another state. The following organizations offer an ethics
exam that is accepted by the Board:
https://
(AICPA) or
https://
(OSCPA)
Questions? Contact: (503) 378-2270 /
julie.nadeau@oregon.gov
or (503)378-2264 /
angel.m.legler@oregon.gov

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