To become a CPA in Oregon, you’ll need to meet the following requirements:
- Education: A bachelor’s degree with 24 upper-division accounting hours and 24 related subject hours to sit for the exam – Oregon introduced three licensure pathways from 1 January 2026 under Senate Bill 797
- Exam: Pass all four sections of the Uniform CPA Exam through NASBA’s CPA Examination Services, within a 30-month rolling credit window; your exam, ethics exam, and experience must all be completed within 8 years of your application date
- Experience: 1 year and 2,000 hours (Pathways 1 and 3) or 2 years (Pathway 2), under the direct supervision of a qualified CPA
- Ethics: Pass the AICPA Professional Ethics exam with a 90% minimum score before applying for your licence, within the 8-year window
- International candidates: No residency, citizenship, SSN, or minimum age requirement; foreign credentials evaluated by NIES only
- Licensure and CPE: Apply to the Oregon Board of Accountancy once all requirements are met; renew biennially by 30 June with 80 CPE hours per biennial period
Three licensure pathways are live in Oregon from 1 January 2026 (Senate Bill 797): Oregon now offers a bachelor’s degree route alongside the existing 150-hour and new master’s degree pathways.
Candidates with a bachelor’s degree and the required accounting coursework can qualify with two years of experience – without completing 150 semester hours.
Oregon deliberately retained the 150-hour pathway so that candidates who want full CPA mobility across all US jurisdictions can still use it. The master’s pathway provides a second route requiring only one year of experience.
The sections below cover education, the exam itself, experience, ethics, international candidates, ongoing CPE, and answers to frequently asked questions in detail.
Oregon CPA requirements: quick summary
| CPA requirement | Oregon |
|---|---|
| Hours to sit for exam | Bachelor’s degree + 24 upper-div accounting + 24 related subjects |
| Hours to license | Pathway 1: 150 hours; Pathway 2: bachelor’s degree; Pathway 3: master’s degree |
| CPA exam | Pass all 4 sections (AUD, FAR, REG + 1 discipline) |
| Work experience | 1 year / 2,000 hours (Pathways 1 and 3) or 2 years (Pathway 2) |
| Ethics requirement | AICPA Professional Ethics exam, 90% score |
| Credit window | 30 months, rolling from score release date |
| CPE | 80 hours per biennial period, 4 hours ethics |
| Tier system | One-tier |
| Minimum age | None |
| Residency/SSN | Not required |
Oregon applies an 8-year window to all three CPA licence requirements. The CPA exam, AICPA ethics exam, and qualifying experience must all be completed within the 8 years immediately preceding your application date.
This is stricter than most states, which only apply a time window to the experience requirement. Candidates who pass the exam but delay the licence application for several years may find that early exam passes fall outside the 8-year window.
Applicants who exceed the 8-year threshold face significantly more demanding reinstatement requirements including additional CPE and a fresh ethics exam.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA education requirements in Oregon?
Oregon uses the same accounting and business coursework requirements across all three licensure pathways – the difference between them is the degree level and total credit hours, not the specific subjects.
Requirements to sit for the exam
To apply to sit for the CPA Exam as an Oregon candidate, you must hold a bachelor’s degree or higher from an institution accredited by one of the six US regional accrediting bodies (or another accrediting body recognised by the Board). The 120-semester-hour specific criterion was removed by Senate Bill 797 effective 1 January 2026 – the bachelor’s degree itself is now the floor.
The degree must include:
Accounting – 24 semester (36 quarter) hours of upper-division coursework (300 level or above) covering:
- Accounting
- Auditing
- Financial reporting
- External or internal reporting
- Financial statement analysis
- Accounting data analytics
- Accounting information systems
- Accounting ethics
- Taxation
Introductory and principles-level courses cannot satisfy this requirement.
Accounting or related subjects – 24 semester (36 quarter) hours covering:
- Lower-division accounting
- Business
- Finance
- Economics
- Data analytics (non-accounting)
- Written and oral communication contributing to professional competence
Community college courses are acceptable if they are transferable to an accredited four-year institution – you do not have to have actually transferred them. Generally, 100 and 200 level community college courses are considered transferable.
Internship courses are limited to a maximum of 4 semester (6 quarter) hours. Official transcripts must be sent directly from the institution to NASBA CPA Examination Services (CPAES) – photocopies are not accepted.
Three pathways to licence (from 1 January 2026, SB 797)
| Oregon licensure | Pathway 1 (existing) | Pathway 2 (new) | Pathway 3 (new) |
|---|---|---|---|
| Education | Bachelor’s + 150 semester hours | Bachelor’s degree | Master’s degree |
| Experience | 1 year (2,000 hours) | 2 years | 1 year (2,000 hours) |
| Mobility | Full mobility to all US jurisdictions | Mobility may vary by state | Full mobility |
Oregon explicitly kept the 150-hour pathway (Pathway 1) to ensure those who choose it retain full CPA mobility privileges across all US jurisdictions. Candidates selecting Pathway 2 (bachelor’s only) should verify mobility eligibility with any state in which they plan to practise, as many states still require 150 hours for reciprocal licensure.
For a full breakdown of total CPA exam costs including study materials and licence fees, see our CPA exam cost guide. For help choosing a CPA review course, our guide covers all major providers.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPA exam requirements in Oregon?
Oregon’s CPA Exam is administered through NASBA’s CPA Examination Services. As of February 2023, the Oregon Board outsourced all exam application processing to NASBA. Candidates apply via the NASBA CPA Portal. You may only apply for one exam section per application, and should only apply when ready to sit within the next six months.
| Detail | Oregon |
|---|---|
| Education evaluation fee (one-time) | $96.00 |
| Exam application fee per section | $96.00 |
| Exam section fee | $268.59 |
| Total exam fees, 4 sections | $1,554.36 ($364.59 × 4 + $96 eval) |
| NTS validity | 6 months |
| Credit window | 30 months, rolling from score release date |
| Residency required | No |
| Minimum age | None |
| SSN required | No |
| US citizenship required | No |
The 30-month credit window begins on the date of the score release for the first passing section. If you do not pass all four sections within that window, credit for any section passed outside the rolling 30-month period expires and must be retaken.
Oregon Prometric test centres are located in Beaverton, Eugene, and Medford. Candidates may also sit at any approved Prometric centre outside Oregon.
For a full breakdown of total CPA exam costs, see our CPA exam cost guide.
What are the CPA experience requirements in Oregon?
| Detail | Oregon |
|---|---|
| Pathway 1 (150 hours) and Pathway 3 (master’s) | 1 year minimum, 2,000 hours equivalent part-time |
| Pathway 2 (bachelor’s) | 2 years minimum |
| Time limit | Within 8-year window preceding application date |
| Acceptable settings | Public practice, industry, government, or other settings |
| Supervision | Direct supervision by a qualified supervisor licensee |
| Supervisor requirement | Active CPA licence in any US state, active for at least 5 of the past 7 years |
| PA supervisors | May not supervise or verify attest service experience |
Oregon’s experience framework is competency-based rather than purely hours-based. Applicants must demonstrate to the Board’s satisfaction that they have achieved specific professional competencies, including knowledge of business organisations, ability to analyse client objectives, working paper preparation, and related professional skills.
The supervisor must directly and actively oversee the applicant’s work – regular and meaningful interaction in planning, coordinating, guiding, inspecting, and evaluating is required. A consultant or independent contractor engaged by the applicant’s employer does not qualify as a direct supervisor.
Three types of qualifying experience:
- Attest/Assurance: employment at a public accounting firm providing auditing, accounting, and related services with issuance of reports on financial statements
- Other Professional Standards: consulting, tax practice, financial planning, internal audits, and related services (financial advisory and tax advisory experience must be performed while employed at a public accounting firm)
- Industry/Government: accounting work under direct supervision of a qualified supervisor in industry, government, or other settings
Experience obtained in multiple settings or with multiple supervisors can be combined. Use separate experience forms for each supervisor, and only use the attest pathway form for attest experience.
Licence fees
| Fee | Amount |
|---|---|
| Initial licence application fee (non-refundable) | $225.00 |
| Initial permit fee (invoiced after Board approval, prorated) | $255.00 |
| Biennial renewal fee (active) | $255.00 |
| Biennial renewal fee (inactive) | $50.00 |
| Biennial renewal fee (retired) | $50.00 |
| Late renewal fee (1 July – 29 August) | $255.00 additional (total $510 for active) |
The application fee ($225) is paid when submitting the initial licence application and is non-refundable. The permit fee ($255) is invoiced separately after the Board determines all minimum requirements have been met; your CPA certificate and permit card are not issued until this fee is received. The permit fee is prorated based on the month of licensure.
What are the CPA ethics requirements in Oregon?
Oregon requires the AICPA Professional Ethics exam as a condition of initial licensure.
| Detail | Oregon |
|---|---|
| Exam required | AICPA Professional Ethics: The AICPA’s Comprehensive Course (for Licensure) |
| Minimum passing score | 90% |
| Timing | Must be passed before applying for the licence, within the 8-year window |
The ethics exam must be completed within the same 8-year window that applies to the CPA exam and qualifying experience.
This is a meaningful planning constraint: candidates who pass the AICPA ethics exam early in their journey but then take longer than expected to complete exam sections or experience may find the ethics exam has aged out of the window. T
iming the ethics exam in the final two years before applying for the licence is generally the most efficient approach.
What are the CPA requirements for international candidates in Oregon?
| Detail | Oregon |
|---|---|
| US citizenship required | No |
| Residency required | No |
| Minimum age | None |
| SSN required | No |
| Foreign credential evaluation | NIES only |
Oregon imposes no citizenship, residency, age, or SSN requirements at any stage. For candidates with education completed outside the United States, NASBA International Evaluation Services (NIES) is the only accepted evaluation service – the Oregon Board FAQ confirms that NIES is the first step for international candidates. The evaluation must include a course-by-course listing, a credential analysis, and a credit analysis, and must be submitted directly from NIES to CPAES.
Coursework completed as part of a Chartered Accountant or similar professional qualification programme is treated as professional training and does not count toward the academic credit requirements. Qualified Chartered Accountants from IQAB MRA countries may be eligible to apply via the International Qualification Examination (IQEX) route.
Jump to: Education | Exam | Experience | Ethics | International candidates | CPE | FAQ
What are the CPE requirements for CPAs in Oregon?
| CPE requirement | Active licensees | Inactive licensees |
|---|---|---|
| Hours per biennial period | 80 hours | 32 hours |
| Annual minimum | 20 hours per year | None |
| Ethics minimum | 4 hours (any ethics-coded course, Board-approved sponsor) | 4 hours |
| Non-technical maximum | 16 hours | 8 hours |
| Carryforward maximum | 20 hours (cannot apply to annual minimum) | 8 hours |
| CPE period | 2 years immediately preceding June 30 expiry | 2 years immediately preceding June 30 expiry |
| CPE shortfall penalty | 16 additional hours required | 8 additional hours required |
Oregon CPAs renew their licence biennially based on whether their permit number is even or odd – even-numbered permits expire on 30 June of even-numbered years; odd-numbered permits expire on 30 June of odd-numbered years.
Renewal applications must be complete and include payment by 30 June to be timely. Renewals submitted after 30 June but by 29 August incur a $255 late fee. Any permit not renewed by 29 August lapses automatically.
Ethics CPE requires a course from a Board-approved sponsor, but Oregon-specific ethics content is no longer required as of 1 October 2023. Any ethics-coded programme meeting general CPE standards qualifies.
Self-study CPE must be from a sponsor on the NASBA National Registry – the six-digit registry number must appear on your certificate of completion and renewal application. Live courses do not require NASBA Registry approval, but must meet the Board’s programme requirements including preparation of an advance outline, maintenance of attendance records for five years, and evidence of completion issued to participants.
Carryforward: Up to 20 hours of excess CPE can carry forward to the next biennial period – but carried-forward hours cannot satisfy the 20-hour annual minimum in the period to which they are applied. All other reporting limitations apply to carry-forward hours in the same way as freshly earned hours.
CPE reciprocity: Oregon active licensees whose principal place of business is in another state may meet Oregon’s CPE requirement by satisfying that state’s CPE requirements for renewal and signing a statement to that effect on the Oregon renewal form. If the principal state has no CPE requirement, full Oregon CPE requirements apply.
Retired status: Active licence holders with 20 or more years of active licence status may apply for retired status with no age restriction. Retired licensees must renew every two years but are not required to report CPE.
FAQs
Yes, since 1 January 2026. Under Pathway 2 introduced by Senate Bill 797, candidates with a bachelor’s degree and the required accounting and business coursework can qualify with two years of experience – without completing 150 semester hours.
The existing 150-hour Pathway 1 and the new master’s degree Pathway 3 both require one year of experience. Oregon deliberately retained the 150-hour option so candidates who want full CPA mobility across all US jurisdictions can still use it.
Most candidates take 4 to 7 years depending on pathway.
Pathway 1 (150 hours) typically takes 4 to 5 years for education, 6 to 18 months to pass all four exam sections, and 1 year of experience. Pathway 2 (bachelor’s only) can shorten the education phase but adds a second year of experience. The AICPA ethics exam adds a short step near the end of the process.
Oregon’s 8-year window means candidates should not start the exam process and then disengage for several years – all requirements must be completed within that rolling window.
Yes – Oregon accepts applications from CPAs licensed in other jurisdictions. If you have fewer than four years of public accounting or equivalent experience completed within the 10 years preceding the application, you must submit official transcripts to confirm educational requirements.
Oregon also participates in CPA mobility – use the NASBA Mobility Tool to verify whether an Oregon CPA can practise in a specific other state without a separate licence. Candidates who licence under Pathway 2 (bachelor’s degree only) should verify mobility eligibility in target states before providing services there.
Oregon CPA salaries are supported by Portland’s large professional services market, which includes significant demand in technology, financial services, healthcare, and manufacturing. Eugene and the broader Willamette Valley contribute government, higher education, and agriculture sector demand. Oregon’s strong quality of life and growing economy have attracted corporate relocations in recent years, increasing demand for experienced CPAs. For detailed salary benchmarks by experience level and sector, see our CPA salary guide.
No. Oregon imposes no citizenship, residency, age, or SSN requirements at any stage of the exam or licence application process.
International candidates with foreign-institution education must have credentials evaluated by NIES before applying – NIES is the only accepted evaluation service in Oregon. Chartered Accountant programme coursework is treated as professional training and does not count toward the academic credit requirements.
Yes, in most cases. Oregon is recognised as substantially equivalent under NASBA’s mobility framework, meaning an Oregon CPA in good standing can generally practise in other states without a separate licence, provided Oregon remains their principal place of business.
Candidates who licence under Pathway 2 (bachelor’s degree only) should check the education requirements of target states before providing services there, as many still require 150 credit hours. Use the NASBA Mobility Tool to verify practice privileges in any specific state.
For the most current requirements and application forms, visit the Oregon Board of Accountancy.
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