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ORCPA Requirements 2026Updated July 27, 2026

Oregon CPA Requirements

Everything you need to become a CPA in Oregon

120/150
Credit Hours*
1
Year Experience
$255
License Fee
80
CPE Hours/2 Years

Key Facts

  • ✓120-credit pathway available since January 1, 2026 (SB 797)
  • ✓150-credit and master's degree pathways also available
  • ✓Same coursework requirements across all pathways
  • ✓2 years experience required under 120-credit pathway
  • ✓80 hours of CPE required every 2 years

*Oregon offers a 120-credit pathway (SB 797) with additional experience requirements. See Licensure Pathways below for details.

International Candidates: Oregon does not require a Social Security Number (SSN), making it a popular choice for international CPA candidates.

Education & Experience Requirements

Verify Before Applying: Requirements shown are for informational purposes and may have changed. Always confirm current requirements with the official state board before beginning your application.

Education Requirements

Degree RequiredBachelor's degree
Total Credit Hours150
Accounting Credits24
Business Credits24
Additional Requirements:
  • •Must include auditing course
Oregon offers alternative pathways. See Licensure Pathways below.

Experience Requirements

Total Experience12 months (1 year)
SupervisionLicensed CPA
Acceptable Experience Types:
  • ✓Public accounting
  • ✓Private industry
  • ✓Government

Exam Eligibility

Education to SitBachelor's degree with accounting concentration
Accounting Credits to Sit24
Business Credits to Sit24
Minimum AgeNone
Residency RequiredNo
SSN RequiredNo

Licensing & CPE

Initial License Fee$255
Renewal Fee$255
Renewal Period2 years
CPE Hours Required80 per 2 years
Ethics CPE RequiredYes

Licensure Pathways

ActiveSB 797

Traditional 150-Credit Pathway

150
Credits
1
Year Exp.
  • •150 credit hours
  • •24 SH upper-division accounting, 24 SH accounting-related
  • •1 year of supervised experience
ActiveSB 797

120-Credit + Experience Pathway

120
Credits
2
Years Exp.

Effective: January 1, 2026

  • •Bachelor's degree
  • •Same accounting coursework requirements as traditional pathway
  • •2 years of supervised experience
  • •Up to 4 SH of accounting internship credits allowed
ActiveSB 797

Master's Degree Pathway

150
Credits
1
Year Exp.

Effective: January 1, 2026

  • •Master's degree
  • •Same accounting coursework requirements
  • •1 year of supervised experience

Oregon State Board of Accountancy

Oregon Board of Accountancy

Visit Official Website(opens in new tab)
(503) 378-4181
boa.info@boa.oregon.gov

Application Tips

  • 1.Verify current requirements on the official state board website before applying
  • 2.Have official transcripts sent directly from your educational institution
  • 3.Allow 4-6 weeks for application processing
  • 4.Keep copies of all submitted documents for your records
Disclaimer: Requirements may change. Always verify current requirements with the Oregon State Board of Accountancy before beginning your application. Last updated: 2026-07-27.

Oregon CPE & License Renewal

80
CPE Hours Per Period
2 Years
Renewal Cycle
~40
Hours Per Year
Required
Ethics CPE
Initial License Fee
$255
Renewal Fee
$255 every 2 years
Full CPE GuideEstimate Total CPA CostInternational Candidates Guide

Frequently Asked Questions

Under the 150-credit or master's degree pathway, 1 year of supervised experience is required. Under the 120-credit pathway (SB 797), 2 years of supervised experience is required.

Education Programs for Oregon

8 programs meet CPA education requirements in Oregon. Browse by category to find the right fit.

View all 53 education programs

Related Resources

Planning your CPA journey in Oregon? These guides can help.

CPA Salary Guide (2026)What to expect after you passCPA Career PathsWhere a CPA license can take youIs the CPA Worth It?ROI analysis for candidatesHow Long to Study for the CPA ExamRealistic timelines by sectionBest CPA Review Courses (2026)All 9 providers rankedFind Courses for Your SituationBrowse by candidate profileCPA Costs by StateInteractive map & data

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ALAlabama
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AZArizona
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