Oregon CPA Requirements
Wondering how to become a CPA in Oregon? Your first step should always be to check the Oregon CPA requirements, because the Oregon Board of Accountancy will ultimately license you.
Oregon CPA Exam Requirements
Getting your CPA license requires that you first pass the CPA Exam. Oregon CPA Exam requirements include:
A bachelor's degree or higher from a regionally accredited college or university, plus a minimum:
- 24 semester (36 quarter) hours in upper-level accounting specific courses
- 24 semester (36 quarter) hours in accounting or related (business, economics, finance and written/oral communications)
- Internship courses are limited to a maximum of four semester hours or six quarter hours.
CPA License Requirements in Oregon
To earn a CPA license in Oregon after you pass the CPA Exam, applicants can choose one of three pathways combining education and experience:
- A bachelor's degree and two years of professional experience
- A bachelor's degree, 30 additional college semester hours (150 total hours), and one year of professional experience
- A master's degree and one year of professional experience
Ethics Exam
- New licensees must take an ethics program from a registered ethics sponsor.
Oregon CPA License Renewals
Oregon CPAs must renew their license every two years. Licensees with an even-numbered permit expire on June 30 of even-numbered years and odd-numbered permits expire on June 30 of odd-numbered years.
Oregon CPA CPE requirements
Continuing professional education (CPE) must be completed in the two calendar years prior to the year during which a license is to be renewed. All CPAs must complete the Oregon CPA CPE requirements, which include no less than 80 hours of CPE credits that comply with Oregon Board of Accountancy rules, during the two-year period preceding renewal, including:
- Active licensees in Oregon are required to report four hours of CPE in professional conduct and ethics every renewal period.
- 24 of the required 80 hours of CPE shall be completed in each year of the renewal period.
- Hours carried forward from the previous reporting period may not be used to meet the minimum annual requirement.
- A maximum of 20 hours may be carried forward from one reporting period to the next.
- Except for carry forward hours allowed, CPE hours must be completed during the two-year period immediately preceding the renewal date.
- Active licensees who are applying for renewal for the first time in Oregon must obtain the required four hours of CPE in Professional Conduct & Ethics in an Oregon Specific course offered by a sponsor registered with the Oregon Board of Accountancy.
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