The Certified Public Accountant (CPA) license represents the highest standard of competence in the accounting profession, opening pathways to advanced career opportunities and increased public trust. Earning this designation in Oregon is a structured, multi-step process regulated by the Oregon Board of Accountancy (BOA). Aspiring CPAs must successfully complete three primary requirements: a specific level of college education, a rigorous national examination, and a period of qualifying professional work experience.
Meeting Oregon’s Educational Requirements
The first step toward becoming a CPA in Oregon requires completing a minimum of 150 semester hours of college credit. This is beyond the standard 120 hours typically needed for a bachelor’s degree, often requiring candidates to pursue a master’s degree or post-baccalaureate study. The 150 total hours must be paired with a baccalaureate or higher degree conferred by a regionally accredited college or university.
The Oregon BOA specifies the distribution of these hours. Candidates must secure 24 semester hours in upper-level accounting courses, including subjects like auditing, financial reporting, and taxation. An additional 24 semester hours are required in accounting or related subjects, which can cover lower-division accounting, business, economics, finance, and communications.
Applying for the Uniform CPA Examination
Candidates must establish eligibility to sit for the national examination by submitting an application to the Oregon Board of Accountancy. This initial application requires official transcripts to be sent directly to the BOA for an educational evaluation. The board must confirm the candidate has met the minimum 150-semester-hour education requirement, including the specialized course breakdown, before authorization.
Once the BOA approves the educational qualifications, the candidate applies to the National Association of State Boards of Accountancy (NASBA). This application involves paying the required examination fees and selecting the specific exam sections. NASBA then issues a Notice to Schedule (NTS), which authorizes the candidate to book their examination appointment.
Understanding the CPA Exam Structure and Scoring
The Uniform CPA Examination consists of four separate sections: Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Regulation (REG), and a final section testing advanced skills in one of three core disciplines. Passing the examination requires achieving a minimum score of 75 on a 0-99 scale for each of the four sections.
Candidates must adhere to the “18-month rule” for passing all four parts of the exam. The 18-month clock begins ticking the moment the candidate receives a passing score on their first section. If the remaining sections are not passed within that window, the score for the first passed section expires, requiring the candidate to retake it.
Fulfilling Oregon’s Work Experience Requirements
Oregon requires candidates to demonstrate practical competency through professional work experience. The Oregon BOA mandates a minimum of 2,000 hours of experience, which must be accrued over a period of 12 or more months. This experience can be obtained through full-time or equivalent part-time employment, either before or after passing the CPA exam.
The experience must be supervised by an active CPA from any state or a licensed Oregon Public Accountant (PA). Qualifying experience includes services such as attestation, compilation, financial advisory, tax preparation, or related consulting skills. The supervising CPA must formally verify the experience using official BOA forms, affirming competency in seven core areas of public accounting practice.
The Oregon Ethics Exam and Initial Licensure Application
The final steps involve demonstrating knowledge of professional conduct specific to the state. Oregon requires candidates to complete and pass a board-approved CPA Ethics Examination, which is separate from the Uniform CPA Exam content. This self-study course and examination must be passed with a score of 90 percent or higher.
The ethics exam is typically taken after the candidate has successfully passed all four parts of the Uniform CPA Examination, and the results are valid for two years for the initial application. The candidate then submits the final application packet to the BOA, including all supporting documentation like official transcripts, the Experience Verification Form, and proof of passing the ethics exam. This submission, along with the required application fee, initiates the final review and background check process before the license is officially granted.
Maintaining Your CPA License
Once the CPA license is granted, the professional must adhere to ongoing requirements to maintain active status with the Oregon Board of Accountancy. License renewal occurs biennially, with the deadline set for June 30th. Licensees must submit a renewal application and pay the associated fees to the BOA.
The primary maintenance obligation is the completion of Continuing Professional Education (CPE) hours. Oregon CPAs are required to complete a total of 80 hours of CPE during each two-year renewal period, with a minimum of 20 hours required every year. At least four hours within the 80-hour total must be dedicated to Oregon-specific ethics courses approved by the BOA.