ORCPA Requirements 2026Updated February 20, 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.
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
Minimum AgeNone
Residency RequiredNo
SSN RequiredYes
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
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: 2026-02-20.
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
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.
Campus MAcc
2150-Hour Pathways
4Eastern Oregon University
IACBEPost-Baccalaureate Accounting Certificate
$15,000 - $16,500·48 credits·online
UC Berkeley Extension
WASCCertificate Program in Accounting
$8,500·24 credits·online
UCLA Extension
WASCAccounting Certificate
~$7,400·21 credits·hybrid
Boise State University
AACSBAccounting Foundations Graduate Certificate
$11,500 - $13,500·18 credits·online
Certificates
1Related 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 8 providers rankedFind Courses for Your SituationBrowse by candidate profileCPA Costs by StateInteractive map & data
Ready to Start Studying?
Find the perfect CPA review course for your Oregon CPA journey.