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Oregon CPA Exam and License Requirements

Updated on May 3, 2024
Article byHimani Bhatt
Reviewed byDheeraj Vaidya, CFA, FRM

Oregon CPA Exam

Oregon Certified Public Accountant (CPA) License is issued to accounting professionals on meeting state legal preconditions for public practice. Like other U.S. territories, Oregon also has a distinct set of exam, experience, ethics, and other requirements to earn the CPA license. 

Oregon CPA Exam Introduction

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Candidates can’t use the CPA credential till they have received their license. It ultimately puts Oregon in the category of one-tier states that don’t issue a CPA certificate on qualifying the CPA Exam. Moreover, the Oregon Board of Accountancy (OBA) regulates and grants the CPA license. 

The U.S. jurisdiction also engages in the International Examination Program. Furthermore, below is the detailed, informative guide on the Oregon CPA exam and license requirements.

ParticularsDetails
What is Oregon CPA License?Professional accounting permit
What are the license requirements?Complete your Education
 Pass the Uniform CPA Exam
 Gain relevant Experience
 Pass the Ethics Exam
What is the licensing structure?1-tier
Where to apply for the CPA license?Oregon Board of Accountancy
Does it participate in International Examination Program?Yes

Ensure to pass the Uniform CPA Exam, qualify the AICPA Ethics Exam, and gain the required experience within eight years immediately before the OBA receives the licensure application.

Contents

Oregon CPA Exam Requirements

Oregon CPA License Requirements

Continuing Professional Education (CPE)

Oregon Exam Information & Resources

Oregon CPA Exam Requirements

To qualify for the Oregon CPA License, you must pass all four sections of the computer-driven examination. The licensure test evaluates your knowledge of basic accounting principles and their application in real-life scenarios. 

The American Institute of Certified Public Accountants (AICPA) administers the exam along with the National Association of State Boards of Accountancy (NASBA) at Prometric test centers. 

It requires you to score a minimum of 75 points on a scale of 0-99 in each 4-hour long section. You have a rolling 18-month period to complete the Uniform CPA Exam, starting when you pass the first section. 

Each section comes with five testlets and two question types, i.e., Multiple-choice Questions (MCQs) and Task-based Simulations (TBSs). In addition, only BEC has an extra item type, i.e., Written Communication Tasks (WCTs). 

Oregon CPA Exam Requirements

Eligibility Requirements

Candidates must earn 150 semester hours (225 quarter hours) with a bachelor’s degree from a regionally authorized college, including:

  • 24 semester hours (36 quarter hours) in upper-division accounting courses,
  • 24 semester hours (36 quarter hours) in accounting or related courses, including:
    • Lower-division accounting
    • Finance
    • Economics
    • Data Analytics
    • Business
    • Oral or written communications
Oregon CPA Exam Education Requirements

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Please note that upper-division courses are categorized as 300 level or over. Moreover, a maximum of 4 semester hours (6 quarter hours) of internship courses are allowed. 

Apply for the Uniform CPA Exam through OBA with application fees and a 2×2 passport-style photograph. For the complete application process, refer to the OBA website. 

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Fees

Initial and re-examination candidates must pay the application fees to OBA. However, they must pay the examination fees to NASBA through a NASBA payment coupon. 

ParticularsExamination FeesFirst-time Applicant FeesRe-examination Candidate Fees
Application Fee$170
Registration Fee$85
Exam sections
AUD$238.15 
BEC$238.15 
FAR$238.15 
REG$238.15$952.6$952.6
Total Fees$952.6$1052.6$1,037.6

You must apply for exam sections that are possible to take up within six months. It is because the Notice-to-Schedule (NTS) expires after that, and you will have to re-apply. 

Required Documents

Submit the following documents to OBA within three months from the date your application is received:

RequirementsSubmission Authority
General pre-requisites
Educational transcript(s)Candidate
Conditional pre-requisites 
Foreign Education Evaluation SummaryNASBA International Evaluation Services (NIES)
Interstate Exchange of Exam and Licensing Information formCandidate
Candidate Information Release Form (for first-time candidates)Candidate
Request for Accommodation of DisabilitiesCandidate
Disposition Form (for candidates with any legal action)Candidate
Internship Evaluation FormCandidate
Exam Section Change FormCandidate
Name Change-Certificate Replacement FormCandidate

Oregon CPA License Requirements

Here is the list of requirements for Oregon CPA aspirants.

ParticularsRequirements
Education150 semester hours
Uniform CPA ExamPass all 4 exam sections with at least 75 points
Work ExperienceFull-time12 Months
Part-time2000 hours
Ethics ExamScore minimum 90%
Social Security NumberRequired

The state has no pre-conditions for minimum age, citizenship, or residency. Apply for the CPA License through OBA along with the required documents and fees.

Oregon CPA Exam Licensure Fees

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Education Requirements

Ensure to obtain a bachelor’s degree from a regionally approved institute with 150 semester hours. For more details, refer to the Oregon CPA Exam Requirements section. 

Exam Requirements

CPA Exam is a 4-part test to be passed within the rolling 18-month period. Applicants must score at least 75 points on a scale of 0-99 in each section. Further information is mentioned in the Eligibility Requirements section.

Experience Requirements

You must complete: 

  • At least 12 months of full-time work experience, or
  • 2000 hours of equivalent part-time work experience over a timespan of a minimum of 12 months

Ensure to demonstrate the core competencies in attest, tax, and industry & government to the satisfaction of the state board. It includes attestation of engagements, tax return preparation, financial advisory services, and compliance and internal control evaluation. Furthermore, an active CPA must supervise your work experience.

Ethics Requirements

CPA licensure applicants must attempt and pass the written exam on professional ethics to satisfy this requirement. Note that candidates must take the ethics exam only after passing all the CPA exam sections. Candidates can apply for the ethics course and exam through the following two organizations:

  •  AICPA
  • Oregon Society of CPAs (ORCPA)

Check out all the details of the ethics course offered by AICPA here. 

ParticularsRequirements
Ethics Course ProvidersAICPA
Oregon Society of CPAs
Ethics CourseProfessional Ethics: AICPA’s Comprehensive Course (For Licensure)
FeesMembers$189 (AICPA)$145 (ORCPA)
Non- Members$245 (AICPA)$145 (ORCPA)
ModeText and online
FormatSelf-Study/On-Demand
Key TopicsConceptual Framework
AICPA Code of Professional Conduct
Acts discreditable to the CPA profession
Independence
Ethics
Steps to FollowRegister for the exam
Get email confirmation from AICPA within 1-2 business days
Access the course
Schedule and pass the exam
Ethics ExamOnline
MCQs
Passing Score90%

Continuing Professional Education (CPE)

Oregon CPAs must gain 80 CPE credit hours biennially to continue offering competent public accountancy services. They may complete the required hours through programs offered by NASBA National Registry Sponsors.

Here is all you need to know.

ParticularsRequirements
License Renewal DateOdd-numbered licenseJune 30 of odd years
Even-numbered licenseJune 30 of even years
CPE Reporting PeriodJuly 1-June 30 (Biennially)
Required CPE hours80 hours (24 hours per year)
Ethics Requirement  For First Permit Renewal4 hours in professional conduct and ethics
For Subsequent Permit Renewal4 hours in professional conduct and ethics
 Fulfill Oregon Ethics Requirement (Non-Oregon Principal place of business), or
Oregon CPE Requirements (if no ethics requirement)
Credit LimitationsInstruction & Published MaterialsMaximum 50% of total hours
Nano LearningMaximum 10% of total CPE
Non-technical creditsMaximum 16 hours
Practice ReviewTotal 16 hours (maximum 2 hours per instance)
Self-StudyMust be approved by NASBA’S Quality Assurance Services (QAS)
Fields of StudyLimitations on specific subject areas

The most significant aspect of becoming a CPA is choosing the state you wish to be licensed. Though passing the CPA Exam and meeting other license requirements may seem daunting at first, gaining your accounting license in Oregon will open up plenty of lucrative career options. 

You must start the preparation as soon as you enroll in college. It will save a lot of time and ensure better results. Needlessly, Oregon is a welcoming state for individuals planning to dive into the CPA profession. Also, you may have a look at the CPEs for CPA.

Oregon Exam & Information Resources

1. Oregon Society of CPAs (https://www.orcpa.org/)

Mailing: PO Box 4555, Beaverton, Oregon 97076

Office: 10206 SW Laurel Street, Beaverton, Oregon 97005

Main: 503-641-7200

Toll-free: 800-255-1470

Fax: 503-626-2942

2. Oregon Board of Accountancy (https://www.oregon.gov/BOA/)

Board of Accountancy

200 Hawthorne Avenue SE, Suite D450

Salem, Oregon 97301-5289

Main: 503-378-4181

FAX: 503-378-3575

Email: [email protected]

3. AICPA (https://www.aicpa.org/)

220 Leigh Farm Road

Durham, NC 27707-8110

Fax server: 800.362.5066

Phone number: 888.777.7077

4. NASBA (https://nasba.org/)

150 Fourth Ave. North

Suite 700

Nashville, TN 37219-2417

Tel: 615-880-4200

Fax: 615-880-4290

This article is a guide to Oregon CPA Exam & License Requirements. Here we discuss the Oregon CPA requirements and CPA license like eligibility, fees, documents, etc. You may also have a look at the below articles to compare CPA with other examinations –

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