Oregon CPA License Requirements and Exams

Oregon requires that individuals seeking to become certified public accountants hold a bachelor’s degree. There is no minimum age requirement, and candidates do not have to be a U.S. citizen or a resident of Oregon. However, applicants are required to have a valid Social Security number. Individuals who meet these qualifications can take the first step to getting licensed by taking the Uniform CPA Examination.

Step 1: CPA exam in Oregon

Sitting for the CPA exam in Oregon requires that candidates hold a bachelor’s degree, which includes coursework in accounting and other business-related courses.

Education requirements

Applicants must possess a bachelor’s degree from an accredited college or university and obtain 150 hours of education before applying to sit for the exam.

The coursework includes:

  • 24 semester (36 quarter) hours in accounting
  • 24 semester (36 quarter) hours in accounting or related courses such as
    • business, economics, finance, and written and/or oral communication

Application and test fees in Oregon

The Oregon Board of Accountancy (OAB) administers the exam. Applicants must arrange to have their educational transcripts sent to OBA, showing proof of a bachelor’s degree from an accredited school and 150 hours of education.

The process to apply for the CPA exam starts with requesting and receiving authorization to take the test, followed by acknowledgement from the state and official notice to schedule (NTS) the exam. Once this process is completed, applicants can select a date to take the CPA exam. The NTS expires in six months, after which candidates must submit a new application. The exam is available the first two months of each calendar quarter.

First-time applicants must submit a $100 application fee plus exam fees. Those who are retaking the exam are required to pay a $50 application fee plus exam fees.

The Uniform CPA Examination comprises four sections:

  • Auditing and Attestation
  • Financial Accounting and Reporting
  • Regulation
  • Business Environment and Concepts

Each section of the exam has a specified administration fee. Applicants may take one or more of the four required sections at a time. In addition to the administration fee for each section, CPA exam applicants are charged a separate fee for each testing session they take.

Taking, passing and retaking the CPA exam

The passing score for each of the four exam sections is 75. Applicants may take the sections individually and in any order, but are required to pass all four within a rolling 18-month period, which begins on the date the first examination section passed was taken.

Credit for any section passed is valid for 18 months from the actual date the examination section was taken. Examination credits expire by section, and applicants will lose credit for each section passed outside of the 18-month period.

Step 2: CPA license in Oregon

After successfully passing all four sections of the CPA exam, meeting the ethics requirements and obtaining the required work experience, applicants may then apply to become a certified public accountant in Oregon. Applicants must submit a licensure application to Oregon along with a $150 application fee.

Ethics exam in Oregon

In addition to passing the CPA exam, applicants must take a course in ethics that covers the following topics:

  • Oregon Revised Statutes and Oregon Administrative Rules pertaining to the practice of public accountancy
  • Examples of issues or situations that require a licensee to understand relevant statutes and rules
  • The Code of Professional Conduct adopted by the Board and set forth in OAR Chapter 801, Division 030
  • Overview of recent case law pertaining to ethics and professional responsibilities of the accounting profession


Oregon requires 150 hours of education for full licensing.

Work experience

One year of full-time work experience is required for full licensing and can be obtained in public practice, industry, government or other professional settings. All experience must be under the direct supervision of a licensed CPA. Qualifying part-time experience must be at least 20 hours per week.

Out-of-state CPA licenses

Oregon allows CPAs in good standing and licensed in other states or U.S. jurisdictions to practice in the state as long as the issuing state has been verified to be substantially equivalent to the National Association of State Boards of Accountancy ’s Qualification Appraisal. Oregon recognizes individuals who hold foreign CPA certificates of licensure, provided they meet the requirements of the Oregon Board of Accountancy.

Disclaimer: Requirements for Oregon CPA test-takers and license applicants are subject to change. Visit the state’s BOA website to check for recent revisions to the Oregon’s CPA requirements.


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