state eligibility guide
Oregon CPA exam requirements
Oregon requires A bachelor's degree plus 24 upper-division accounting hours and 24 accounting-related hours for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
Published by Kesler CPA Review, a commercial CPA exam preparation company. This page is educational, not legal advice. The Board or application authority makes the final eligibility decision.
- Minimum education to sit
- A bachelor's degree plus 24 upper-division accounting hours and 24 accounting-related hours
- Degree rule
- bachelor's degree required to sit
- Passed-section credit window
- 30-month passed-section credit window
Education requirements to sit
- Degree: bachelor's degree required to sit
- Minimum education to sit: A bachelor's degree plus 24 upper-division accounting hours and 24 accounting-related hours
- Accounting coursework: 24 semester hours
- Business coursework: 24 semester hours
- Upper-level accounting: 24 semester hours
- Accreditation: Degree and coursework must be from an accredited or Board-recognized institution.
Other required coursework
- 24 semester hours of accounting-related coursework
Effective January 1, 2026, Oregon removed the separate 120-semester-hour examination threshold. Candidates need a bachelor's degree plus 24 upper-division accounting hours and 24 accounting-related hours. Up to the Board-permitted internship limit may count.
Personal eligibility rules
- Citizenship: U.S. citizenship is not listed as an absolute requirement; review any lawful-presence rule
- U.S. residency: No U.S. residency requirement is listed
- Jurisdiction residency: No jurisdiction-residency requirement is listed
- Social Security number: An SSN is not required to apply
- Character review before sitting: A character requirement applies before sitting
How to apply
Apply through NASBA CPA Examination Services (CPAES) online through NASBA CPA Portal.
Documents commonly required for this application
- Official transcripts
- Completed CPA Portal application
- Foreign evaluation when applicable
Published exam fees
- Education evaluation application: $96.00 Charged once for a first-time candidate.
- Exam section application: $96.00 per section Charged for each exam section selected.
- CPA exam section fee: $268.59 per section Charged for each exam section selected.
Before you pay: These figures were verified on 2026-08-09, but fee schedules can change. Confirm the current official fee schedule.
Can you apply or sit before graduation?
- Apply before the degree is awarded: No; the education requirement must be completed first
- Sit before the degree is awarded: No; the education requirement must be completed first
Oregon requires a conferred baccalaureate or higher degree and the specified coursework for a first-time examination application.
Foreign education
- Foreign education accepted: Yes, with the jurisdiction's conditions
- Credential evaluation: A credential evaluation is required
- NIES: Not confirmed in the current official sources
- Certified translation: A certified translation is required when applicable
Published evaluation services
- NASBA International Evaluation Services (NIES)
NTS and passed-section credit
- NTS issuer: NASBA
- NTS validity: 6 months
- Passed-section credit: 30-month passed-section credit window
- Continuous testing: Available subject to current AICPA scheduling windows
- Discipline sections follow AICPA testing windows.
Sitting for the exam is not the same as licensure
These examination rules answer whether you can apply and sit. A CPA license can require additional education, experience, ethics, and administrative steps.
- Education for licensure: 150 semester hours under the current pathway
- Experience: 1 year required under the current pathway
- Ethics exam: Required
- Alternative pathway: enacted and effective
Oregon's bachelor's pathway requires two years or 4,000 hours; the traditional 150-hour and master's routes use one year of qualifying experience.
Special rules and recent changes
- hours to sit: Bachelor's degree plus required accounting and accounting-related coursework; separate 120-hour threshold removed. Effective date: 2026-01-01. Read the official change source.
- alternative pathway: Traditional, master's, and bachelor's-plus-two-year experience pathways. Effective date: 2026-01-01. Read the official change source.
Official sources used
- Oregon CPA Exam — National Association of State Boards of Accountancy (accessed 2026-08-09)
- Senate Bill 797 FAQs — Oregon Board of Accountancy (accessed 2026-08-07)
- Implementing Candidate Fee Changes — National Association of State Boards of Accountancy (accessed 2026-08-09)
Before you apply: Confirm the current application, fees, NTS terms, and testing availability with the Board. This guide only includes details we could verify from published sources, and the licensing section is a starting point—not a complete licensing checklist.
Your application plan
Turn this page into a checklist
Check off each research step as you complete it. This is a planning aid; finishing the checklist does not mean the Board has approved your eligibility.