For additional information on Practice Privileges, please review ORS 673.153.
Practice Privileges. As of June 26, 2009, a CPA whose principal place of business is outside of Oregon may provide services in Oregon without providing notice or paying a fee if the individual: - Holds a valid active license in a substantially equivalent jurisdiction; OR
- Has substantially equivalent individual CPA qualifications.
- Individuals must make their own determination whether their qualifications meet the requirements for Oregon.
- No submissions to the Oregon Board are required.
Although Oregon is a state that requires licensure for anyone preparing individual tax returns for Oregon clients for compensation, out-of-state CPAs exercising practice privileges to serve Oregon tax clients do not have to become licensed with the Oregon Board of Tax Practitioners.
Consent to Jurisdiction A CPA of another state exercising practice privileges in Oregon and the business organization that employs the CPA consent, as a condition to the exercising of this privilege, to the following: - The personal and subject matter jurisdiction and disciplinary authority of this Board.
- Compliance with the provisions of the Oregon Accountancy Law and the rules and regulations adopted by the Board.
- In the event the certificate from the state of the individual's principal place of business is no longer valid, the individual and any other person who is employed by the business organization and who is offering or rendering professional services in Oregon shall cease offering or rendering professional services in Oregon individually and on behalf of the business firm.
- The appointment of the board of accountancy which issued the individual or firm license as his agent upon whom process may be served in any action or proceeding by this Board against the licensee.
- For purposes of practice privileges, a sole proprietor is a business organization.
Firm Registration Requirements May Apply An individual exercising practice privileges in the performance of the following services for any entity with its home office in Oregon must perform such services through a firm which has registered with the Oregon Board: - A financial statement audit or other engagement to be performed in accordance with SAS, ISA, or other internationally recognized auditing standards;
- An examination of prospective financial information to be performed in accordance with SSAE; or
- An engagement to be performed in accordance with the auditing standards of the PCAOB.
A business organization of certified public accountants that does not have an office in this state may perform the following services: - Any review of a financial statement for which performance standards are included in the Statements on Standards for Accounting and Review Services (SSARS);
- Any examination, review or agreed upon procedures engagement other than an examination described in paragraph (c) of this subsection for which performance standards are included in the Statements on Standards for Attestation Engagements (SSAE); or
- compilation services for a client in this state and may use the terms “certified public accountants” or “certified public accounting firm,” abbreviations of those terms or any similar title, designation, words or letters without obtaining a registration issued by the board under this section if the business organization:
- meets the Oregon business organization qualifications; and
- Performs the services through a person authorized to practice public accountancy in this state.
A business organization of certified public accountants that does not have an office in this state and does not perform any of the services described above may perform other professional services while using the title "CPA" or "CPA firm" without an Oregon firm permit if the firm: - Performs the services through an individual with practice privileges in Oregon; and
- May lawfully perform the services in the state where the individuals with practice privileges have their principal place of business.
For mobility purposes, "CPA license" means a CPA license granted by the state board after all education, exam and experience requirements have been met. A CPA performing services through mobility may only perform the same level of services (attest or non-attest) in the mobility jurisdiction as he or she is permitted to perform in the home jurisdiction. Please note the following if you are coming from one (1) of the jurisdictions listed: - An Alabama certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- A Connecticut certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- An Illinois certificate or registered certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- Both a Hawaii CPA license and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
- A Kansas certificate holder may not hold out or practice as a CPA in a mobility jurisdiction.
- Both a Nebraska CPA certificate and permit are required in order to hold out or practice as a CPA in a mobility jurisdiction.
- An Oklahoma registrant must hold an active permit In order to hold out or practice as a CPA in a mobility jurisdiction.
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