Oregon CPA Requirements

Age

Oregon has no minimum age requirement to sit the CPA exam.

Residency

There are no residency requirements for the state of Oregon.

Citizenship

There is no citizenship requirement to take the CPA exam in Oregon.

Exam Educational Requirements

Oregon CPA candidates require a bachelor’s degree or higher from a regionally accredited institution. They are also required to meet to have acquired at least 150 credit hours prior to sitting the exam.

These semester hours must include:

• 24 semester (36 quarter) hours in upper-division accounting specific courses such as:
  • Accounting
  • Auditing
  • Financial Reporting
  • External Or Internal Reporting
  • Financial Statement Analysis
  • Accounting Data Analytics
  • Accounting Information Systems
  • Accounting Ethics
  • Taxation
• 24 semester (36 quarter) hours in accounting or related subjects such as:
  • Lower-Division Accounting
  • Business
  • Finance
  • Economics
  • Written or Oral Communication

Other specifications

• Courses from community colleges are acceptable if they are transferable to an accredited four-year college or university. You are not required to actually transfer the courses to a 4-year college or university
• Internship courses are limited to a maximum of 4 semester hours or 6 quarter hours

Accredited institutions

A college or university’s credits are recognized by the Oregon Board of Accountancy if it is accredited through one of the following institutions:

• Middle States Association of Colleges and Schools
• New England Association and Colleges
• The Higher Learning Commission
• Northwest Commission on Colleges and Universities
• Southern Association of Colleges and Schools
• Western Association of Schools and Colleges
• Another accrediting body that is recognized by the Board will also be accepted

Foreign Educations

Foreign students can have their credentials evaluated by NASBA’s International Evaluation Services (NIES.) If they are found to be substantially equivalent the NIES must send the results directly to the Oregon Board. The applicant will then be able to sit the CPA exam.

Work Experience

Oregon has work requirement of one year’s experience before you will qualify for licensure. The applicant can meet the work experience requirement either before or after taking the CPA exam. This equates to at least 2,000 work hours over no less than a 12-month period. Part-time experience in a period of over 12 months is also acceptable. All experience must be supervised and verified by a CPA with a valid license who has been working for at least 5 of the last 7 years. This experience should include any combination of attestation services, tax return preparation, financial advisory services and/or compliance and internal control evaluation. Experience obtained while performing attest, compilations, financial advisory services or tax advisory services must be performed while employed at a public accounting firm.

International experience will be recognized if the supervising accountant is licensed a jurisdiction that is eligible for reciprocal licensing under agreement with the International Qualifications Appraisal Board (IQAB.)  They too will need to have a valid license and have worked for at least 5 of the 7 previous years.

Ethics

The Oregon Board of Accountancy requires the candidate to take an ethics exam prior to licensure. Both the AICPA self-study Professional Ethics: AICPA’s Comprehensive Course (For Licensure) and their corresponding exam; and the Oregon Society of CPAs ethics exams are acceptable. The applicant must achieve 90% or higher in order to apply for licensure. This can be done either before or after taking the CPA exam.

Background Check

• The Oregon Board of Accountancy requires official transcripts to be sent to them directly by the Registrar of each college or university you attended to verify that the educational requirements are met. Transcripts are to be sent by mail to 200 Hawthorne Ave SE Ste D450, Salem, OR  97301-5289 or by email to boa.info@boa.oregon.gov. The transcript must also show degree and date posted. All requirements must be completed at the time of application
• Submit the Criminal History Information Request Form
• Supply a full record of all current and inactive licensures from any state or jurisdiction

Fees

The reapplication fee is $50.00.

All fees are non-refundable, but the exams can be rescheduled.

Locations

• Any Prometric Testing Centers both in Oregon
• Certain Interstate and International Prometric testing centers. This can be confirmed with the Prometric website

Initial License Requirements

When submitting their application for their initial license, the applicant must:

• Have the sealed, official transcripts proving 150 semester hours of education from their accredited institutions sent to the Oregon Board of Accountancy
• Have a bachelor’s degree or higher with an accounting concentration
• Pass all four sections of the Uniform CPA exam within an 18-month timespan and submit the results to the board
• Submit an Experience Verification Form
• Submit proof of passing one of the Board-approved ethics exams
• Pay $225.00

License Reciprocity

Interstate License Reciprocity

Oregon recognizes interstate license reciprocity on condition that the following requirements are met:

• The submit the application form, including:
  • The $225.00 application fee
  • A 2 x 2” photo of yourself
  • A Social Security Form
  • The interstate exchange form
  • Proof of completing and passing the AICPA ethics exam
• Transcripts are only required for those applicants who do not have four years of full-time public accounting experience as a CPA after passing the CPA Exam

Practice Privilege

An out-of-state CPA license holder is permitted to work as a CPA without licensure on condition that their license is considered to be substantially equivalent to that of Oregon’s. However, they will only be permitted to do so provided that:

• Their license is valid and in good standing with the Board
• They work for a firm whose primary office is locate out of state
• An out of state firm that does not have an Oregon presence would only need to register if they provide audit services to Oregon clients. 
• These rules are always subject to change, so it is nest to verify with the Board beforehand.

International License Reciprocity

Oregon will recognize license reciprocity for international license holders who hold licenses from issuing bodies that form part of International Qualifications Appraisal Board’s (IQAB) Mutual Recognition Agreements (MRAs.) This means that license holders from those institutions will be able to take the NASBA’s International Qualification Exam (IQEX) in lieu of the full Uniform CPA exam.

The institutions that currently form part of the MRA are:

• South African Institute of Chartered Accountants
• CPA Australia
• Chartered Accountants Australia and New Zealand (CAANZ)
• CPA Canada (CPAC)
• Hong Kong Institute of Certified Public Accountants (HKICPA)
• Chartered Accountants Ireland (CAI)
• Instituto Mexicano de Contadores Publicos (IMCP)
• Institute of Chartered Accountants of Scotland (ICAS)

Other foreign license holders

License holders from non-equivalency jurisdictions will need to have their credentials evaluated by a state-recognized credentials evaluation service and then take the full CPA exam as outlined above under ‘Foreign Educations.’

NTS Validation Period

After your application is accepted and you have paid the exam fee, you will receive a Notice to Schedule (NTS) from NASBA. You will then have 6 months in which to schedule the exam, or the NTS will expire. You will then need to pay the fee again. Therefore, make sure that you are able to take the exams within that time frame before registering.

After all required documents and fees have been received and the application approved, candidates will receive an Authorization to Test (ATT) by email from the Board. This is only valid for 90 days.

License Renewal Requirements

Active license holders

Oregon CPA license holders are required to renew their licenses biennially by June 30^th of every odd year. During this time, they are required to accumulate 80 hours of continued professional education (CPE) and must report a minimum of 24 CPE per year. There is also a biennial requirement of 4 CPE hours of Oregon-specific ethics courses.

Renewal applicants must submit:

• The renewal application form
• The CPE reporting form
• The renewal fee of $255.00
• Late fee of $255.00 where applicable

Other specifications

• Credit for programs in non-technical subjects is limited to 16 CPE hours
• Complete and report 4 CPE hours in Oregon-specific ethics.
• Credit will only be given for CPE reported while on inactive status for the two renewal periods immediately preceding the date of the reinstatement application (maximum of 64 hours)
• CPE hours used for reinstatement may not be claimed on renewal application
• There is a minimum requirement to report 24 CPE per annum

Inactive license holders

A license holder can register to have their license made inactive. They may neither practice as nor use the CPA title while listed as inactive and must renew their license on or before June 30^th:

• Licensees with a license number that is even will renew in even-numbered years
• Licensees with a license number that is odd will renew in odd-numbered years
• Pay the $55.00 inactive license renewal
• Pay the late renewal fee of $50.00 where applicable

Unlike other states, inactive license holders are required to meet biennial CPE requirements of 32 CPE of which no ore than 8 hours of non-technical CPE may be reported. A maximum of 8 CPE may be carried over to the next reporting period. They are also required to report 4 CPE ours of Oregon-specific ethics during that time.

Additionally, an inactive licensee may be employed by a governmental unit or private industry employer in which accounting skills are used or required provided, however, that:

• An inactive licensee may not be employed by more than a single governmental entity or private industry employer at any one time
• An inactive licensee employed by a governmental unit or private industry employer may not provide services to more than one client.
• For purpose of this provision, affiliated entities under common control may be considered a single employer

In order to reactivate you license, you will need to:

• Complete the CPE credit requirements:
  • If the license has been inactive for less than 2 years, then they are required to submit 136 CPE hours which must be completed within the 12 months preceding the application date
  • If their license has been inactive for more than 2 years and less than 6 years, they are required to meet an 160 CPE requirement which must be completed within the 12 months preceding the application date
• An Oregon-specific Ethics course (4 credit hours)
• Submit an application form including:
  • Length of time license was inactive
  • Employment history during the period of the license’s inactive status
  • Any disciplinary history or action taken against the applicant’s license by any licensing board
  • Any professional or occupational license proceedings against the litigant from any state or jurisdiction
  • Any civil litigations against the applicant in regard to professional or occupational accounting practice
• The CPE requirements for the period following reinstatement are calculated on a pro rata basis until the next renewal date. CPE hours are calculated at the rate of 3-1/3 hours per month, including the month of reinstatement, from the date of reinstatement to the end of the current renewal period

Expired licenses

Licenses that are not renewed within 60 days of the renewal date will lapse The lapsed license holder will not be permitted to practice public accounting or work at a public accounting firm. In order to reinstate their license, they will first need to change their license status from ‘lapsed’ to ‘inactive.’ This entails:

• Submitting an application for reinstatement to the Board
• Paying the application and inactive renewal fee
• Provide a detailed outline of all business activities during the time the license was lapsed
• Complete and submit proof of 32 CPE hours plus an 8-hour penalty CPE from the 12 months preceding the application for reinstatement
• Complete 4 hours of Oregon-specific ethics

They will then need to apply to have their license reactivated, as follows:

• Complete the CPE credit requirements, as well as an additional 16 CPE penalty:
  • If the license has been inactive for less than 2 years, then they are required to submit 80 CPE hours which must be completed within the 12 months preceding the application date
  • If their license has been inactive for more than 2 years and less than 6 years, they are required to meet an 160 CPE requirement which must be completed within the 12 months preceding the application date
• An Oregon-specific Ethics course (4 credit hours)
• Applicants who have had their license suspended may appeal to have their license reinstated according to the above stipulations
• The CPE requirements for the period following reinstatement are calculated on a pro rata basis until the next renewal date. CPE hours are calculated at the rate of 3-1/3 hours per month, including the month of reinstatement, from the date of reinstatement to the end of the current renewal period
• Licenses that are lapsed for more than 6 years automatically become expired and cannot be reinstated without good cause determined by the Board

State Board

Oregon Board of Accountancy

• Mailing Address: 200 Hawthorne Ave SE Ste D450 | Salem, OR  97301-5289
• Phone: 503-378-4181
• Toll Free:
• Email: boa.info@boa.oregon.gov
• Website: https://www.oregon.gov/boa/Pages/Home.aspx
• Hours: Mon-Fri: 08:00 – 16:00
• Resources:
  • Oregon Accountancy Board Rules
  • NASBA CPA Candidate Bulletin
  • Application forms
  • List of fees