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SB 797 Oregon Senate · 2025 Regular Session

Relating to public accountancy.

SB 797 modifies state licensing rules for public accountants by creating clear pathways for out-of-state certified public accountants (CPAs) to practice in this state. It defines "substantially equivalent" licenses from other states, requiring applicants to meet specific education and experience standards - such as a bachelor's degree with one year of verified experience, a master's degree with one year, or a bachelor's with two years. The law directly affects CPAs licensed in other states seeking to work here, streamlining their licensure process. This change takes effect January 1, 2026, after being signed into law in June 2025.
Bill status signed all 5 stages cleared
Introduction
Jan 2025
Committee Review
May 2025
Senate Passage
May 2025
House Passage
May 2025
Signed into Law
May 2025
Introduced Jan 13, 2025 Signed May 22, 2025
Maddy AI version diff · 3 comparisons

What changed between versions

B-Engrossed → Enrolled · 7 edits · May 22, 2025
MODERATE
This bill transitions from a 'B-Engrossed' draft to the final 'Enrolled' version ready for signing, with substantial changes to definitions of public accountancy terms and the removal of the summary section. The enrolled version adds new definitions for 'Principal place of business' and 'Professional' while modifying existing definitions to clarify licensing requirements and remove references to the repealed certificate system.
Scope change
The bill's scope remains focused on public accountancy regulations, but the enrolled version incorporates final legislative amendments that refine terminology and remove obsolete references to the old certificate system that was repealed.
TECHNICAL

Removed the summary section and editorial notes that were present in the B-Engrossed version but not needed in the final enrolled bill.

DEFINITION

Added new definition for 'Principal place of business' to clarify where a person practices public accounting for reciprocity purposes.

Modified the definition of 'Client' to broaden it from someone who agrees to receive services to anyone who receives or agrees to receive professional services.

Updated 'Peer review' definition to remove references to permits under ORS 673.150 and focus on Oregon licensees and registered business organizations.

Changed 'Contingent fee' definition to replace the term 'licensee' with 'person who holds a license' for clarity.

Removed definitions for 'Certificate', 'Permit', and 'Licensee' as these terms relate to the repealed ORS 673.040 and 673.103 sections.

Added new definition for 'Professional' to clarify it relates to specialized knowledge and skills associated with accountancy services.

Floor votes · Senate Mar 6, 2025 · House May 12, 2025

How they voted

29–0
Passed
Total votes 29
Mar 6, 2025
D Democratic17
17 Yea
100% Yea
R Republican12
12 Yea
100% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
24
Key actions
8
Committee
4
May 22, 2025
Signed into law
Governor signed.
upper
May 15, 2025
Lower · Passed
Speaker signed.
lower
May 15, 2025
Upper · Passed
President signed.
upper
May 14, 2025
Upper · Passed
Senate concurred in House amendments and repassed bill.
upper
May 12, 2025
Lower · Passed
Third reading. Carried by Chotzen. Passed.
lower
May 5, 2025
Lower · Passed
Recommendation: Do pass with amendments and be printed B-Engrossed.
lower
Mar 13, 2025
Committee
Referred to Commerce and Consumer Protection.
lower
Mar 10, 2025
Introduced
First reading. Referred to Speaker's desk.
lower
Mar 6, 2025
Upper · Passed
Third reading. Carried by Pham. Passed.
upper
Mar 3, 2025
Upper · Passed
Recommendation: Do pass with amendments. (Printed A-Eng.)
upper
Jan 17, 2025
Committee
Referred to Labor and Business.
upper
Jan 13, 2025
Introduced
Introduction and first reading. Referred to President's desk.
upper
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.