Oregon CPA Requirements

Oregon Requirements & Education Options

General Requirement

Applicants must be of good moral character.

There is no minimum age requirement to sit for the CPA Exam or to apply for a CPA license in Oregon.

Residency Requirement: Oregon residency is not required to sit for the CPA Exam or to apply for licensure. U.S. citizenship is not required.

An examination candidate who passes all sections of the CPA Exam must meet Oregon’s education, experience, and ethics requirements before applying for licensure.

The CPA Exam, ethics exam, and qualifying experience must be completed within 8 years immediately preceding the date of application for CPA licensure.

Education Requirement

An applicant must obtain a bachelor’s degree or higher from an accredited college or university and complete the Oregon Board of Accountancy’s required accounting coursework. This coursework includes 24 semester hours of upper-division accounting courses and 24 semester hours of accounting-related coursework, such as business or other related subjects.

Applicants must meet 1 of the following 3 options:

Option 1: Earn a bachelor’s degree or higher and complete 150 semester hours of college education, and complete 1 year of qualifying supervised accounting experience.

Option 2: Earn a master’s degree from an accredited institution with an accounting concentration or equivalent, and complete 1 year of qualifying supervised accounting experience.

Option 3: Earn a bachelor’s degree from an accredited institution and complete 2 years of qualifying supervised accounting experience.

Legislative Update: Oregon Alternative Licensure Pathway

Effective Jan. 1, 2026, Oregon implemented additional pathways to CPA licensure under Senate Bill 797. The law introduces a bachelor’s degree pathway requiring 2 years of supervised experience, while maintaining the traditional 150-semester-hour pathway and the master’s degree pathway, both of which require 1 year of supervised experience. 

A transcript from a post-secondary educational institution located outside the United States shall be certified by the National Association of State Boards of Accountancy’s (NASBA) International Evaluation Service (NIES) or a credentialing agency that is a member of the National Association of Credential Evaluation Services, Inc.