Oregon Advisory Opinions November 21, 1969: OAG 69-94 (November 21, 1969)
Collection: Oregon Attorney General Opinions
Docket: OAG 69-94
Date: Nov. 21, 1969
Advisory Opinion Text
OAG 69-94.
May examinations using materials and supplies requiring no expenditure of public funds be required and administered by the State Board of Accountacy?
ANSWER GIVEN
Yes.
The scope and conduct of examinations for certified public accountants is established in ORS 673.060, pertinent portions of which read:
"(1) An applicant for a certificate of certified public accountant shall have successfully passed written examinations in theory of accounts, accounting practice, auditing, commercial law as affecting accountancy, and such other related subjects as the board may deem advisable , and shall have had two years' public accounting experience or the equivalent thereof satis
factory to the board.
"(2) Examinations provided for in this section shall be held by the board and shall take place as often as may be necessary in the opinion of the board, but not less frequently than semiannually. The board may contract with any organization, governmental or private, for examination material and services. The board may also enter an agreement with the licensing authority of any other state for examination services such as monitoring examinations of applicants temporarily absent from this state. All examination papers shall be preserved for a period of at least six months after the notification of grading, and any failed candidate shall upon written request to the board have access to his papers. The board may prescribe a fee not to exceed $10 for the inspection of examination papers." (emphasis added)
The board can require examination on any subject it deems advisable using material and services provided by a private organization.