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.