| Education Requirements | Other Requirements |
| Hours Required for Exam: Baccalaureate degree or higher with 150 semester hours, including 24 semester hours in accounting and 24 semester hours in accounting or related business subjects | Residency Requirements: None |
| Hours Required for Licensure: 150 semester hours of college education, including a baccalaureate degree awarded by an accredited college or university that includes an undergraduate accounting concentration and related courses in other areas of business administration or the substantial equivalent. |
Minimum Age: None |
| Degree Required: Bachelor's | Application Fee: $100 for first-time exam applicants and $50 for re-examination applicants |
| Additional Requirements: Licensing candidates must also take and pass a written examination on the Code of Professional Ethics for accountants. | Additional Notes: In order to be eligible for a CPA license, candidates must complete 12 months of qualifying experience under the direct supervision of a qualified supervisor and must demonstrate competency in seven core competencies. |
The Certified Public Accountant certification is one of the most prestigious professional certifications available. It indicates that the accountant has satisfied a demanding set of educational, professional, and ethical standards. In addition, candidates
must pass the rigorous CPA exam in order to earn the distinction of this credential. Before candidates can sit for the exam, they must satisfy their state’s requirements and qualifications. Each state has its own set of eligibility requirements
for the CPA exam, which should not be confused with licensing requirements.
In order to sit for the CPA Exam, candidates must meet the educational requirements at the time of application. First-time candidates must provide proof of eligibility by having their college or university send official transcripts directly to the Oregon
Board of Accountancy. Candidates apply through the Board by submitting a complete application, which includes a $100 application fee, all transcripts, complete application form, candidate release form and any other documentation required.
Re-exam candidates must only complete the application form and submit the $50 application re-exam fee. Applications must be completed within three months from the date of submission.
Oregon has different application fees and processes for first-time and re-exam candidates. First-time candidates must complete a full application, including a candidate release form, transcripts and other documentation, and must submit a $100 application
fee. Re-exam applications only need to complete the application form and submit a $50 re-exam fee.
Once the Board processes the application and verifies the candidate’s eligibility, the Board will send an ATT (Authorization to Test) to the candidate. The ATT is valid for 90 days. Candidates will then receive a payment coupon from National Association
of State Boards of Accountancy (NASBA) for the exam section(s) applied for. Candidates must send payment for each exam section to NASBA within 90 days. All exam fees are nonrefundable. Once exam fees are received by NASBA, the candidate will
be issued a Notice to Schedule (NTS). All sections authorized on the ATT must be taken within six months from the date on the NTS, so candidates should only apply for exam sections they intend to take within the six month period.
Although there is no deadline for submitting an application, candidates should allow ample time for applications to be processed. Candidates cannot schedule an exam until they receive the NTS and must schedule exams at least five days in advance. Testing
centers can fill quickly, particularly at the end of a testing window.
Candidates can schedule exams as soon as they receive a Notice to Schedule (NTS), which is valid for up to six months. Candidates can then contact any approved Prometric Testing Center to schedule the examination. All scheduling, rescheduling, or cancellation
of testing appointments is done through Prometric. Candidates may schedule and take each section of the CPA Exam only once during a testing window. Testing windows are as follows:
In addition to application fees paid to the Oregon Board of Accountancy at the time of application, candidates must also pay exam section fees directly to NASBA as follows:
Upon completing each section of the exam, candidates can obtain their scores online once NASBA has released the information. They can also elect to have exam scores mailed to them.
See When are CPA Exam Scores Released for more CPA Exam Results information.
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