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. This page serves as a resource for Oregon CPA requirements and is current as of August 2021. Always consult with Oregon's Board of Accountancy for the most current information.

Oregon CPA Exam requirements

Getting a CPA in each state mandates different requirements for taking the CPA Exam. In order to be eligible for the CPA Exam, the state requires candidates to meet certain Oregon CPA education requirements, including the following.

Minimum education requirement

All CPA Exam candidates in Oregon must have a bachelor's degree or higher from a regionally accredited college or university. In order to meet the Oregon CPA education requirements, candidates are required to complete 150 semester hours or 225 quarter hours in various course subjects 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.

CPA license requirements in Oregon

In order to earn a certified public accountant license, applicants must meet the following CPA license requirements in Oregon.

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.

Oregon CPA license renewal requirements

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 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.

Sources:

State of Oregon Board of Accountancy

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