Oregon CPA Requirements
Exam and License Requirements to Become a CPA
Semester Units
Hours of Experience
In Application Fees
Requirements
Mandatory State Ethics Exam
Exam Program
Semester Units
Hours of Experience
In Application Fees
Requirements
Mandatory State Ethics Exam
Exam Program
Oregon CPA Requirements
To obtain a CPA license in Oregon, you must meet the state’s education requirements, work experience requirements, exam requirements, and other criteria. Let’s dig deeper into the licensing requirements here.
| Social Security Requirement | Yes |
| Age, Citizenship, and Residency Requirements |
|
| Education Requirement for Licensure | 150 hours (including B.A.) |
| Pass the CPA Exam | Score at least 75 in all four CPA Exam sections |
| Work Experience | 1 year (2,000 hours) |
| Ethics Exam Requirements | Yes |
| International CPA Examination Program | Yes |
You need a Social Security number (SSN) in order to apply for a CPA license in Oregon. This is a mandatory requirement in the licensure procedure.
- U.S. citizenship is not required.
- There is no age requirement to obtain a CPA license in Oregon.
- It is not necessary to be a resident, be an employee, or keep office(s) in the state.
To be eligible to take the CPA Exam in Oregon, candidates must meet all of the educational requirements listed below:
- A total of 150 semester hours that includes a bachelor's degree from an accredited institution or university.
- 24 semester hours in upper-division accounting courses.
- 24 semester hours in accounting or related courses, such as lower-division accounting, finance, business, economics, etc.
Community college courses count if they are transferable to a four-year university. This generally includes 100-level and 200-level courses. Note that the courses do not need to be transferred to count. Regarding internships, no more than 4 semester hours (6 quarter hours) may be counted.
The CPA Exam has four sections, and you need to score at least 75 in each to pass. All four sections must be passed within an 18-month window.
One year of full-time work experience, or 2,000 hours of equivalent part-time experience, is required to obtain a CPA license in Oregon. A licensed CPA must supervise all training and work experience.
In Oregon, CPA candidates must take and pass a written exam on the Code of Professional Ethics for Accountants to get a license. This requirement can be completed through the American Institute of Certified Public Accountants (AICPA) or Oregon Society of CPAs (OSCPA).
The International CPA Program is for people from outside the U.S. who want to take the CPA Exam. Oregon takes part in this initiative. Candidates with credentials from international institutions must get evaluated by NASBA International Evaluation Services (NIES). The Board requires that all evaluations come to them directly through NIES.
Oregon CPA Exam & Licensing - Cost and Fees
The initial CPA Exam application fee in Oregon is $150. The fee to take each section of the CPA Exam is $238.15. In cases of re-examination, the fee is around $50. Please keep in mind that application fees are non-refundable and must be paid directly to the Oregon Board of Accountancy.
| Oregon CPA Exam Fees | ||
|---|---|---|
| Initial Application Fee | $150.00 | |
| Auditing and Attestation (AUD) | $238.15 | |
| Business Environment and Concepts (BEC) | $238.15 | |
| Financial Accounting and Reporting (FAR) | $238.15 | |
| Regulation (REG) | $238.15 | |
| Total: | $1,102.60 | |
The initial application fee for a CPA license in Oregon is $225. When renewing your license (active status), you must submit $225 again as a renewal fee. A list of licensing fees is outlined below:
| Oregon CPA License Fees | |
|---|---|
| Initial Licensure Fee | $225 |
| Renewal Fee (Active Status) | $225 |
| Renewal Fee (Inactive Status) | $50 |
| Renewal Fee (Retired Status) | $50 |
Oregon CPA License Renewal Requirements
All CPAs in Oregon are required to update their license every two years. The expiration date for licensees who hold licenses with even numbers is June 30 of even-numbered years, while the expiration date for licensees who hold licenses with odd numbers is June 30 of odd-numbered years.
Candidates must complete the renewal application and pay on or before June 30 of the renewal period. If a candidate misses the deadline of June 30, they will need to pay a late renewal fee. The Board cannot reduce the late renewal charge under any circumstances. Non-renewed permits are considered expired and must be reinstated.
Oregon CPA Continuing Education Requirements
- Every active licensee needs to complete 80 hours of Continuing Professional Education (CPE), including a minimum of 4 hours of Oregon-specific ethics.
- The ethics hours must be from a Board-approved sponsor.
- Each year of your renewal period must consist of at least 24 CPE hours.
- For more CPE information, visit the Oregon Board of Accountancy’s website.
Oregon CPA Exam: Dates, Score Release, and Scheduling
The AICPA’s continuous-testing process allows candidates to take the exam at any time during the year. Take a look at the CPA Exam score release dates and schedule your exam accordingly. Results are usually announced within 48 hours of the target score release date. Below, we have mentioned the steps to apply for and schedule your CPA exam:
Submit CPA Exam Application
Once you have determined that you meet all the criteria that the Board requires, you can proceed with the application process. You can apply for your CPA Exam here. First-time candidates need to submit their proof of eligibility to the Board. Your college or university must send your educational transcripts directly to the Board.
Obtain Authorization to Test (ATT)
After the Board has approved your CPA Exam application, you will receive an Authorization to Test (ATT). Your ATT serves primarily as authorization to sit for the CPA Exam, and is only valid for 90 days.
Receive Your Notice to Schedule (NTS)
To schedule your CPA Exam, your "Notice to Schedule" (NTS) is required. It arrives three to six weeks after your CPA Exam application has been sent in. You must bring your NTS with you during the exam. Candidates who do not possess a NTS are not allowed to take the exam.
Schedule Your Exam With Prometric
The National Association of State Boards of Accountancy (NASBA) recommends scheduling your CPA Exam at least six weeks in advance to ensure that you get your choice of exam day, time, and venue. Use the Prometric website to schedule your exam. You will need your NTS number to schedule the exam.
Pass the CPA Exam
To pass the CPA Exam, you need to score at least a 75 on each section. All sections must be passed within an 18-month window.