Key Requirements at a Glance
Education Hours
150 (traditional) or 120 (new pathway effective Jan 2026)
Accounting Coursework
24 accounting + 24 business
Work Experience
1 year (traditional) or 2 years (120-hr pathway)
Ethics Exam
AICPA Ethics Exam
Oregon-Specific Notes
SB 797 passed May 2025. New 120-hour pathway with 2 years experience effective January 2026. Traditional 150-hour pathway still available.
Official State Board
The Oregon State Board of Accountancy is the authoritative source for licensure requirements, application forms, and status updates.
Visit Oregon State Board →Opens oregon.gov/boa in a new window.
Becoming a CPA in Oregon: The Three E's
Every U.S. jurisdiction, including Oregon, requires candidates to satisfy three core requirements — Education, Examination, and Experience — plus an ethics component in most states.
Education
Oregon requires 150 (traditional) or 120 (new pathway effective Jan 2026) of education, including 24 accounting + 24 business. Many candidates complete this with a bachelor's degree plus additional accounting coursework or a master's program.
Examination
All candidates must pass the Uniform CPA Examination: three Core sections (FAR, REG, AUD) plus one Discipline (BAR, ISC, or TCP). The exam is identical in all 55 U.S. jurisdictions. PassTheCPANow currently covers the three Core sections (FAR, REG, AUD); BAR/ISC/TCP discipline coverage is in development. Prepare with PassTheCPANow for $79 →
Experience
Oregon requires 1 year (traditional) or 2 years (120-hr pathway) of qualifying work experience. Most jurisdictions accept experience in public accounting, industry, government, or academia.
Ethics
Ethics requirement: AICPA Ethics Exam. Most states use the AICPA Professional Ethics course, but several (New York, Texas, California, Washington, Louisiana) require state-specific ethics education.
Now That You Know the Requirements...
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