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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
Senate Bill 113
Printed pursuant to Senate Interim Rule 213.28 by order of the President of the Senate in conformance with pre-
session filing rules, indicating neither advocacy nor opposition on the part of the President (at the request
of Senate Interim Committee on Finance and Revenue)
SUMMARY
The following summary is not prepared by the sponsors of the measure and is not a part of the body thereof subject
to consideration by the Legislative Assembly. It is an editor’s brief statement of the essential features of the
measure as introduced.The statement includes a measure digest written in compliance with applicable readability
standards.
Digest: The Act clarifies the process for CPAs from out of state to become CPAs in Oregon.
(Flesch Readability Score: 74.2).
Specifies how a person who holds a certified public accountant license from out of state may
obtain a certificate to act as a certified public accountant in Oregon.
A BILL FOR AN ACT
Relating to public accountancy.
Be It Enacted by the People of the State of Oregon:
SECTION 1. Sections 2 and 3 of this 2025 Act are added to and made a part of ORS 673.010
to673.465.
SECTION 2. License by reciprocity; application; rules; fees. (1) The Oregon Board of
Accountancy may issue a certificate of certified public accountant to a person who is li-
censed in good standing as a certified public accountant in another state and who:
(a) Submits an application in a form prescribed by the board;
(b) Passes an examination on the code of professional ethics adopted by the board;
(c) Pays the fee required by the board by rule; and
(d) Provides evidence satisfactory to the board of one of the following:
(A) That the certified public accountant license held by the person is issued by a state
that has licensing requirements that are substantially equivalent to the Oregon certified
public accountant initial certification requirements; or
(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 certificate of certified public accountant.
(2) A certificate issued under this section expires every two years. To renew, a person
shall comply with the requirements described in ORS 673.150.
SECTION 3. Licensing of certified public accountants from foreign countries; rules; fees.
(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 certificate of certified public ac-
countant 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;
NOTE:Matter in boldfaced type in an amended section is new; matter [italic and bracketed] is existing law to be omitted.
New sections are in boldfaced type.
LC 1162 SB113
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(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 certificate
of certified public accountant;
(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.
SECTION 4. The section captions used in this 2025 Act are provided only for the con-
venience of the reader and do not become part of the statutory law of this state or express
any legislative intent in the enactment of this 2025 Act.
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