OR SB103

Modifies CPA certification requirements to allow multiple pathways: bachelor's degree with 2 years experience, master's degree with 1 year experience, or bachelor's degree plus 150 semester hours (225 quarter hours) with 1 year experience

Allows individuals with a high school diploma and 2 years of public accountancy experience to take the CPA exam for the purpose of obtaining a public accountant license (not full CPA certification)

Requires all qualifying experience to be verified by a licensed CPA, public accountant, or chartered accountant in good standing who has been licensed for a minimum period set by the Oregon Board of Accountancy

Updates the definition of "substantial equivalency" for out-of-state license holders to recognize the new alternative pathways combining different education levels with corresponding experience requirements

CPA certificates issued under the new provisions are valid for two years and require renewal under ORS 673.150