How to Become a CPA in Oregon 2026

To meet the Oregon requirements to sit for the CPA exam, the Oregon CPA education requirements must be attained first. For Oregon applicants, you must complete 120 semester hours of college-level study, including a recognized bachelor’s degree, to be eligible to sit for the CPA exams. The 120 semester hours in Oregon must contain 24 semester hours of upper-division courses in the study of core accounting coursework and 24 semester hours of accounting or related subjects.

Oregon now has three licensure pathways:
Pathway 1. Complete at least 150 semester hours of college education, obtain a baccalaureate degree, have passed the Uniform CPA Examination, and have a minimum of one year (2000 hours) of experience under the direct supervision of a qualified supervisor licensee.
Pathway 2. Obtain a baccalaureate degree and possess at least two years (2 years / 4000 hours) minimum or more of experience under the direct supervision of a qualified supervisor licensee.
Pathway 3. Obtain a master’s degree and possess at least one year or more of experience under the direct supervision of a qualified supervisor licensee.

Once you have verified that you meet the education requirements, the first step is to create an account through NASBA’s CPA Portal to submit Oregon CPA exam applications and exam-section requests.

Once you have created your account, you will need to complete and submit an education evaluation application which will identify any academic deficiencies in your education before you submit a first-time application for the Exam.

After receiving the approval from NASBA, you will need to pay your examination fees. You have 90 days to make the payment.

Click here to see a breakdown of the Oregon CPA exam costs.

Upon payment for the examination fees, you will receive a receipt of your NTS. Make sure that everything is correct as it will be used at the testing centers. If the names do not match, immediately contact the Board to request a correction. You will not be allowed to test if the name on the identification documents does not exactly match the name on the NTS.

With the NTS, then you can schedule your actual exam on the Prometric website at www.prometric.com.
You will have six months to apply and sit for your first portion of the CPA exam.

The CPA exam consists of the three core sections and candidates would need to select one of the three discipline to demonstrate deeper skills and knowledge, allowing candidates to choose a specialization. There is no set order in which the exam portions must be completed.

Oregon uses a rolling 30-month exam-credit period beginning on the date of score release.

To meet the Oregon CPA experience requirements, you must have the qualifying experience competencies plus at least 12 months of full-time employment or 2,000 hours of equivalent part-time experience obtained over 12 or more months, directly supervised by a qualified licensee.

All work must be completed directly under the supervision of a certified Public Accountant (PA) or a registered CPA. The applicant’s job must consist of attesting or assurance, public accounting, auditing, consulting services, personal financial planning, or tax practice activities typically conducted by CPAs.

The supervisor must complete the Supervisor Evaluation Form.

After passing the CPA exam, the candidate must also meet the Oregon CPA ethics exam requirements by taking one additional test: the AICPA’s Ethics exam. The association offers an 11-hour self-study course, after which you can take the open-book test. The Ethics Examination is not expected to be particularly tough, but you must pass with a minimum score of 90% to get your license.

The Professional Ethics course can be found here.

Oregon CPA candidates are also required to complete the Social Security Form

After you have completed your professional education, passed the exams, and retain the necessary work experience, you have fulfilled a majority of the CPA exam requirements. You’ll need to fill out the Initial License Application and pay the $225 nonrefundable application fee for an initial CPA license, plus a $255 initial permit fee, prorated based on the month of licensure.

Now that you have completed all the necessary steps to be a Certified Public Accountant in Oregon. You will be notified by Oregon’s Board of Accountancy of any missing documents in your application. If the application is complete, you’ll be issued a license allowing you to practice. Your certificate will be sent to you through the mail.

Oregon active licensees renew on a two-year cycle and must complete 80 hours of CPE each biennial renewal period, including 4 hours of ethics, at least 20 hours in each year of the renewal period, no more than 16 hours of non-technical CPE, and up to 20 carry-forward hours. The current active renewal fee is $255.