72nd OREGON LEGISLATIVE ASSEMBLY--2003 Regular Session
 
NOTE:  Matter within  { +  braces and plus signs + } in an
amended section is new. Matter within  { -  braces and minus
signs - } is existing law to be omitted. New sections are within
 { +  braces and plus signs + } .
 
LC 521
 
                         Senate Bill 153
 
Printed pursuant to Senate Interim Rule 213.28 by order of the
  President of the Senate in conformance with presession filing
  rules, indicating neither advocacy nor opposition on the part
  of the President (at the request of Governor Theodore R.
  Kulongoski for Oregon Board of Accountancy)
 
 
                             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.
 
  Permits Oregon Board of Accountancy to contract with testing
service to administer and charge fee for examination for persons
seeking certificate of certified public accountant or license as
public accountant.
 
                        A BILL FOR AN ACT
Relating to accountant examinations; creating new provisions; and
  amending ORS 673.060.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. ORS 673.060 is amended to read:
  673.060. (1)   { - The examination required to be passed as a
condition for the granting of a certificate of certified public
accountant shall be held by the Oregon Board of Accountancy and
shall test the candidate's knowledge of the subjects of
accounting and auditing and such other related subjects as the
board may specify by rule. The time for holding the examination
shall be fixed by the board and may be changed from time to time.
The examination shall be held not less than twice a year. The
board may contract with any organization, governmental or
private, for examination material and services. The board may
also enter into an agreement with the licensing authority of any
other jurisdiction or with the National Association of State
Boards of Accountancy for examination services such as monitoring
examinations of candidates. - }  { +  A person must pass an
examination as a condition of the grant of a certificate of
certified public accountant by the Oregon Board of Accountancy.
The examination shall test the person's knowledge of the subjects
of accounting and auditing and other related subjects as the
board may determine by rule. The board may contract with a
testing service to administer the examination and may contract
with any organization, governmental or private, for examination
material and services. + }
  (2) A   { - candidate shall be required to - }   { + person
must + } pass all sections of the examination in order to qualify
for a certificate of certified public accountant and must pass
the sections of the examination described in ORS 673.100 (1)(c)
to qualify for a license as a public accountant.
  (3)   { - The board may charge, or provide for a third party
administering the examination to charge, each applicant or
candidate a fee determined by the board by rule for the
examination or reexamination described in this section. The fee
shall be payable by the applicant or candidate at the time of
application - }   { + The board shall charge each person who
applies to take the examination a nonrefundable application fee
in an amount determined by the board. The person shall pay the
application fee at the time of the application.
  (4) If the board contracts with a testing service to administer
the examination described in subsection (1) of this section, the
testing service shall collect from each person taking the
examination all fees that the testing service charges for
administering the examination + }.
  SECTION 2.  { + The amendments to ORS 673.060 by section 1 of
this 2003 Act apply to:
  (1) Applications made on or after the effective date of this
2003 Act; and
  (2) Examinations conducted on or after the effective date of
this 2003 Act. + }
                         ----------