Oregon CPA requirements

This page serves as a resource for your state's CPA licensure requirements and is current as of December 2019. Always consult with your state or jurisdiction's board of accountancy for the most current information.

Degree requirement
bachelor’s degree from a regionally accredited college or university

Minimum education requirement
150 semester (225 quarter) hours including:

  • 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.

Minimum experience requirement
A minimum of 12 months full-time employment or a total of 2,000 hours of equivalent part-time experience is required.

All experience must be directly supervised by a qualified supervisor licensee.

Ethics exam
New licensees must take an ethics program from a registered ethics sponsor.

Biennial renewal period.
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. 

80 hours of CPE are required per reporting period.

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.


State of Oregon Board of Accountancy

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