Oregon CPA Exam and License Requirements
Last Updated :
21 Aug, 2024
Blog Author :
Edited by :
Savitha Mukundan
Reviewed by :
Dheeraj Vaidya, CFA, FRM
Table Of Contents
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.
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.
| Particulars | Details |
| 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 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.
- Business Environment & Concepts (BEC Exam Section)
- Regulation (REG Exam Section)
- Auditing & Attestation (AUD Exam Section)
- Financial Accounting & Regulation (FAR Exam 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).
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
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 2x2 passport-style photograph. For the complete application process, refer to the OBA website.
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.
| Particulars | Examination Fees | First-time Applicant Fees | Re-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:
| Requirements | Submission Authority |
| General pre-requisites | - |
| Educational transcript(s) | Candidate |
| Conditional pre-requisites | |
| Foreign Education Evaluation Summary | NASBA International Evaluation Services (NIES) |
| Interstate Exchange of Exam and Licensing Information form | Candidate |
| Candidate Information Release Form (for first-time candidates) | Candidate |
| Request for Accommodation of Disabilities | Candidate |
| Disposition Form (for candidates with any legal action) | Candidate |
| Internship Evaluation Form | Candidate |
| Exam Section Change Form | Candidate |
| Name Change-Certificate Replacement Form | Candidate |
Oregon CPA License Requirements
Here is the list of requirements for Oregon CPA aspirants.
| Particulars | Requirements | |
| Education | 150 semester hours | |
| Uniform CPA Exam | Pass all 4 exam sections with at least 75 points | |
| Work Experience | Full-time | 12 Months |
| Part-time | 2000 hours | |
| Ethics Exam | Score minimum 90% | |
| Social Security Number | Required |
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.
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.
| Particulars | Requirements | ||
| Ethics Course Providers | AICPA | ||
| Oregon Society of CPAs | |||
| Ethics Course | Professional Ethics: AICPA's Comprehensive Course (For Licensure) | ||
| Fees | Members | $189 (AICPA) | $145 (ORCPA) |
| Non- Members | $245 (AICPA) | $145 (ORCPA) | |
| Mode | Text and online | ||
| Format | Self-Study/On-Demand | ||
| Key Topics | Conceptual Framework | ||
| AICPA Code of Professional Conduct | |||
| Acts discreditable to the CPA profession | |||
| Independence | |||
| Ethics | |||
| Steps to Follow | Register for the exam | ||
| Get email confirmation from AICPA within 1-2 business days | |||
| Access the course | |||
| Schedule and pass the exam | |||
| Ethics Exam | Online | ||
| MCQs | |||
| Passing Score | 90% |
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.
| Particulars | Requirements | |
| License Renewal Date | Odd-numbered license | June 30 of odd years |
| Even-numbered license | June 30 of even years | |
| CPE Reporting Period | July 1-June 30 (Biennially) | |
| Required CPE hours | 80 hours (24 hours per year) | |
| Ethics Requirement | For First Permit Renewal | 4 hours in professional conduct and ethics |
| For Subsequent Permit Renewal | 4 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 Limitations | Instruction & Published Materials | Maximum 50% of total hours |
| Nano Learning | Maximum 10% of total CPE | |
| Non-technical credits | Maximum 16 hours | |
| Practice Review | Total 16 hours (maximum 2 hours per instance) | |
| Self-Study | Must be approved by NASBA’S Quality Assurance Services (QAS) | |
| Fields of Study | Limitations 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: BOA.Info@boa.oregon.gov
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
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