Posted on March 25th, 2025 in Blog, Business

Oregon CPA Requirements

A CPA meets with a pair of clients in an office.For professionals working in public accounting, corporate finance, government, and nonprofit organizations, becoming a certified public accountant (CPA) is an important professional milestone. Earning the CPA credential demonstrates the highest level of expertise in the accounting field. It also communicates that an individual possesses the necessary knowledge of accounting standards and strong ethics to provide trusted financial guidance to individuals and organizations. 

Before registering to take the Uniform CPA Examination, individuals should research the Oregon CPA requirements: the educational, examination, ethics, and experience prerequisites; the role of continuing education; the licensing process; and state-specific considerations. 

Educational Requirements

For those wondering what they can do with an accounting degree, several career paths are available. Graduates of a Bachelor of Arts in Accounting degree program often find opportunities in public accounting, corporate finance, and government roles. Additionally, many choose to specialize in areas such as auditing, tax, or financial analysis. Another option is to use that academic foundation to begin a journey toward becoming a CPA.

To meet the Oregon CPA requirements, applicants must complete 150 credit hours, including targeted coursework in accounting and related fields, such as business, economics, and finance. While a master’s degree isn’t required to become a CPA, most undergraduate programs consist of 120 credit hours, so students must pursue additional instruction, often in the form of a Master of Accountancy degree. Coursework must be completed at an accredited institution, so enrolling in accredited undergraduate and graduate programs can help fulfill these educational criteria. 

Examination Requirements

An essential part of the process of becoming a CPA in Oregon is passing the Uniform CPA Examination, a standard exam issued across U.S. states and territories. Content for the exam is determined by the American Institute of Certified Public Accountants (AICPA). The exam includes three core sections consisting of 200 multiple-choice questions and 22 task-based simulations: 

  • Financial Accounting and Reporting: The FAR section assesses an applicant’s understanding of financial reporting for businesses, nonprofits, and government agencies. Candidates prepare financial statements, including balance sheets, income statements, and cash flow statements.
  • Auditing and Attestation: The AUD section covers planning engagements, reviewing internal controls, documenting information, and preparing communications. Candidates must identify potential ethical issues or violations of professional standards and decide on the appropriate response.
  • Taxation and Regulation: The REG section covers planning engagements and reviewing internal controls. It highlights the need to document key information, prepare clear communications, and pay attention to potential ethical issues or professional standard violations. 

In addition to the core sections, candidates must choose one of the following discipline sections:

  • Business Analysis and Reporting (BAR)
  • Information Systems and Controls (ISC)
  • Tax Compliance and Planning (TCP)

Topics covered in the exam include auditing, financial accounting and reporting, regulation, and business environment and concepts. Candidates should be prepared with extensive knowledge of these areas and are encouraged to review detailed guidance on what to study to prepare for the CPA exam. 

How to Register for the CPA Exam

The National Association of State Boards of Accountancy (NASBA) oversees application processing and determines eligibility for the Uniform CPA Examination in Oregon on behalf of the Oregon Board of Accountancy. Candidates should carefully review NASBA’s exam guidelines and resources, which provide details on submitting required documents, selecting test dates, and understanding the scoring process. 

Candidates must pass four individual exam sections — each with a four-hour time limit — within 30 months. Every section requires a minimum score of 75 on a scale of 0 to 99. Failed sections can be retaken as many times as needed within the 30-month period.

Below are some key steps in registering for the Uniform CPA Examination.

  • Candidates should review NASBA’s CPA Exam Candidate Guide before submitting an application and only apply if they’re ready to take the exam within six months.
  • Required materials include an official transcript from each school listed on the application. Transcripts must be sent directly from the issuing institution.
  • Before applying for any exam section, candidates must first be deemed eligible for the exam through an evaluation application, which confirms that educational requirements are met. Note that the education evaluation application fee is separate from the exam section application fee.
  • Once deemed eligible, candidates may apply for one exam section at a time and should only apply when ready to take that section.

CPA Exam Resources

The following resources can help individuals understand the full scope of the Oregon CPA requirements.

Experience Requirements

Experience is another important aspect of meeting Oregon CPA requirements. Candidates must complete a defined amount of work experience under the supervision of a licensed CPA. This experience can be acquired in the following types of organizations: 

  • Public accounting firms: In public accounting firms, CPAs work on a range of client engagements, including auditing, tax preparation, and consulting services.
  • Corporate accounting departments: In corporate accounting departments, CPAs manage the internal financial operations.
  • Government agencies: In government agencies, CPAs often focus on public funds, regulatory compliance, and financial transparency. 

Oregon CPA requirements define qualifying experience as follows: 

  • Candidates must complete at least 12 months of full-time work, or 2,000 hours of part-time work within 12 months, all under direct supervision. 
  • The supervisor must be a current CPA from any state or a public accountant (PA) licensed under Oregon law (ORS 673.100).
  • The supervisor should regularly guide and evaluate the candidate’s work.

Taking advantage of internship opportunities is recommended. Although a candidate doesn’t have to complete an internship to become a licensed CPA, these experiences can help build a professional résumé. 

CPA Career Resources 

Individuals investigating Oregon CPA requirements can review the following resources to learn more about career paths for CPAs.

    • AICPA & CIMA, Career Guide: This resource provides an overview of the different career paths available to CPA professionals.
    • AICPA & CIMA, This Way to The CPA: This resource provides valuable insights, practical advice, and honest perspectives for navigating the challenges and opportunities of CPA careers. 

Licensing Process

As candidates near the end of the journey to becoming a CPA in Oregon, they must follow several steps to receive their licenses. These include providing their academic records, work experience documentation, and exam scores. The Oregon Board of Accountancy may request other materials. CPA licensing is a continuous process and includes the elements below. 

Ethics Examination

After passing the Uniform CPA Examination, candidates must complete and pass the AICPA ethics exam, which tests knowledge of professional conduct and ethical responsibilities. Candidates should review the guidelines to learn about the exam’s format, covered topics, and minimum passing scores.

Continuing Professional Education

Once licensed, CPAs in Oregon are required to complete continuing professional education (CPE) to maintain their licenses. Under Oregon CPA requirements, active licensees must complete at least 80 hours of CPE, including a minimum of four hours in ethics, during each renewal cycle. Accepted activities for credit include seminars, workshops, online courses, and professional conferences.

State-Specific Considerations

The process of how to become a CPA in Oregon includes certain state-specific rules and policies. The Oregon Board of Accountancy provides up-to-date information on local legal requirements, regulatory updates, and recent changes to the licensure process.

CPA Licensing Resources

These resources offer guidance for candidates navigating CPA licensing requirements.

Preparing to Become an Oregon CPA

According to the BLS, positions for accountants and auditors are projected to grow by 6% between 2023 and 2033. A growing shortage of accountants has led some states, including Oregon, to propose changes to CPA requirements to help attract more professionals and alleviate this gap. 

Becoming a CPA is a rigorous process that requires meeting clear educational, examination, and work experience standards. Using this resource guide as a practical road map to Oregon CPA requirements, individuals can navigate the challenging but rewarding path to a CPA career.