CPA exam and license requirements in Oregon

Oregon requires 120 semester credit hours to sit for the CPA exam. Licensure requires 150. Administered under the Oregon Board of Accountancy. Last reviewed 2026-08-10.

Credit hours to sit

120

Credit hours to license

150

Exam fee per section

$262.64

Exam credit window

30 months

State ethics requirement

See below

How many credit hours do you need to sit for the CPA exam in Oregon?

Oregon requires 120 semester credit hours to sit for the CPA exam. Candidates in Oregon sit under the rules of the Oregon Board of Accountancy.

How many credit hours do you need for a CPA license in Oregon?

Oregon requires 150 semester credit hours for CPA licensure. That is 30 more than the 120 needed to sit, so candidates can begin testing before completing the licensure requirement.

How much does the CPA exam cost in Oregon?

The CPA exam in Oregon costs $262.64 per section, a $96 application fee, a $96 education evaluation fee. Four sections at $262.64 is $1,050.56 in section fees alone. These are Oregon board and NASBA fees and exclude review course costs and any re-take fees.

How long do you have to pass all four CPA exam sections in Oregon?

Oregon gives candidates a 30-month window to pass all four CPA exam sections. The clock starts when the first section is passed.

Does Oregon require a CPA ethics exam?

Oregon: Pass the AICPA Professional Ethics comprehensive course and exam with a score of 90 or above before applying for the license.

What work experience is required for a CPA license in Oregon?

Oregon requires minimum 12 months / 2,000 hours under a qualified supervisor; one year for the 150-hour or master's pathways, two years for the bachelor's-only pathway.

Who regulates CPAs in Oregon?

CPAs in Oregon are regulated by the Oregon Board of Accountancy. Its published requirements are at https://www.oregon.gov/boa/.

Recent changes and notes for Oregon

• Senate Bill 797 (effective Jan 1, 2026) created three licensure pathways: 150 hours + 1 yr, master's + 1 yr, or bachelor's-only + 2 yrs.
• To sit: bachelor's degree with 24 upper-division accounting hours plus 24 accounting/related hours.
• One-tier state; no residency requirement; $225 initial license application fee is separate from the exam fees.

Studying for the CPA exam

PocketCPA covers all six CPA exam sections with 5,443 questions, each cited to the specific standard or statute it tests, and 1,012 lesson pages written from primary source text. A full-length FAR mock exam is free and needs no account.

Source: https://www.oregon.gov/boa/Pages/License-Application-Requirements.aspx. Requirements change; confirm with the Oregon Board of Accountancy before applying.