Oregon CPA Requirements (2026): Exam and License
Oregon exam entry, license pathways, coursework, and fees, with researched changes for your 2027 plan.
Checkpoint 1
Can I take the exam?
Degree + 24/24
Oregon’s exam instructions use a qualifying degree with 24 upper-level accounting and 24 related-subject credits.
Check exam entryCheckpoint 2
Can I obtain the license?
Oregon’s SB 797 framework describes qualifying master’s/one-year, degree-with-150-credits/one-year, and bachelor’s/two-year pathways from January 1, 2026.
Degree, concentration, qualifying experience, and any additional application conditions must be checked together.
Review license choicesPermission to sit
Oregon CPA Exam eligibility
Oregon’s exam instructions use a qualifying degree with 24 upper-level accounting and 24 related-subject credits.
- The two course buckets must be established separately on the accepted transcript.
- Exam eligibility does not establish that every later licensing competency or supervised work requirement has been completed.
Map your transcript
Oregon accounting and business coursework
Read each row as a separate checkpoint. Course level, required subjects, degree status, and exceptions can matter as much as the total. The board or designated evaluator determines which courses qualify.
| Checkpoint | Accounting | Business / related subjects | Degree and other conditions |
|---|---|---|---|
| Exam | 24 upper-level credits | 24 related-subject credits | Qualifying degree |
| License | Qualifying education under the selected path | Qualifying education under the selected path | Required competencies and supervision remain applicable |
Collect the evidence
Degree award, official transcript, course descriptions, and any required evaluation.
Map accepted subjects
Separate accounting, business, ethics, and other required subjects without assuming overlap.
Resolve the exact gap
Ask about the disputed course or condition before paying for another class or application.
Education plus experience
Oregon CPA license pathways
Oregon’s SB 797 framework describes qualifying master’s/one-year, degree-with-150-credits/one-year, and bachelor’s/two-year pathways from January 1, 2026.
| Route / availability | Education | Experience |
|---|---|---|
| Master’s route | Qualifying master’s degree | 1 year |
| 150-credit route | Qualifying degree and 150 credits | 1 year |
| Bachelor’s route | Qualifying bachelor’s degree | 2 years / 4,000 hours |
- The bachelor’s route includes 4,000 hours of qualifying experience.
- Required competencies and supervision continue to apply. The board FAQ’s early-2026 issuance-pause language cannot establish current processing status.
Dates that affect your decision
Planning for Oregon CPA requirements in 2027
For 2027, use the current pathway outline while checking the actual application process, rather than repeating the FAQ’s obsolete pause notice.
January 1, 2026
EffectiveSB 797 education and experience framework
The pathway outline is separate from the board’s operational processing instructions.
Worked planning example
4,000 hours without competency evidence
Illustrative candidate scenario, not an eligibility determination.
Starting point
You have two years of work and 4,000 hours but have not mapped the work to Oregon’s required competencies.
What the rules mean
The hours are only part of the experience requirement. The supervision and competency evidence still need to be established.
Next action
Use the current experience form with the supervisor and confirm present processing instructions directly with the board.
From education to an appointment
How to apply and prepare in Oregon
The application workflow below retains its 2026-08-24 procedural review. The September research above updates exam and licensing facts; confirm current forms and charges before submitting.
Why this Oregon guide exists
Decide whether your Oregon transcript clears both exam-entry buckets
You will leave with a degree-and-course decision, the correct CPAES application sequence, the separate licensure checkpoint, and a direct handoff for all Oregon fee questions.
Official evidence for this route
NASBA Oregon CPA Exam requirementsOregon Board Senate Bill 797 FAQWhat to have ready
Degree transcript with both Oregon 24-hour course buckets mapped
Official transcripts and any required international education evaluation
CPAES application and NASBA CPA Portal status
Selected sections, application status, and NTS deadline when issued
- 1
Confirm the degree and map courses to each Oregon 24-hour bucket.
- 2
Use CPAES for eligibility, then apply for one exam section when ready.
- 3
Keep licensure and Oregon fee intent with their correct owners.
Actionable candidate plan
Verify, apply, and move from approval to scheduling
Application owner: CPA Examination Services through the NASBA CPA Portal. CPAES evaluates Oregon exam eligibility, then the CPA Portal accepts a separate application for one exam section and provides the NTS.
- 1
Build the two-bucket map
Confirm the conferred degree and place each qualifying course in either the upper-division core accounting bucket or the accounting and related-subject bucket.
- 2
Create the CPA Portal account
Create the NASBA account, enroll as a New Candidate, and open the Oregon Eligibility Evaluation Application.
- 3
Send official education records
Arrange official transcripts directly to CPAES and use NASBA International Evaluation Services for non-U.S. education when applicable.
- 4
Apply for one section
After CPAES marks you eligible, submit a section application only for the section you are ready to take and retrieve the NTS from the portal. Use /cpa-exam-fees/oregon for current fee details.
- 5
Schedule with Prometric
Use the valid NTS to book the CPA Exam appointment directly with Prometric and keep the confirmation with your candidate records.
Candidate decision
Plan X if your path is clear, Plan Y if one gate remains unresolved
Plan X
If: Your degree is conferred and both Oregon 24-semester-hour course buckets are complete.
Do: Submit the CPAES Eligibility Evaluation Application and send every official transcript.
Then verify: Wait for eligibility, then apply for one ready section, retrieve the NTS, and use the Oregon fee owner for current costs.
Plan Y
If: The degree is not conferred or either 24-hour bucket has a missing or uncertain course.
Do: Do not submit the paid application. Close the exact degree or course-category gap first.
Then verify: Re-map the transcript against the current NASBA Oregon categories before applying.
Keep every owner in its lane
Who decides each part of the Oregon candidate journey
Oregon Board of Accountancy
Sets Oregon education and licensing rules and grants the later state credential.
Not responsible for: It does not operate the CPAES exam application, issue the NTS, schedule Prometric, or provide study practice.
CPA Examination Services and NASBA
Evaluate exam eligibility, accept the section application, and provide the NTS and candidate record.
Not responsible for: They do not grant the Oregon license or decide how CPAPass should structure a study plan.
Oregon CPA Exam fee-page owner
Owns exact Oregon CPA Exam fee and cost questions so one canonical page carries that intent.
Not responsible for: This requirements page does not repeat fee amounts or take ownership of Oregon fee queries.
Check current Oregon CPA Exam feesPrometric
Books and administers the appointment tied to a valid NTS.
Not responsible for: It does not evaluate Oregon coursework, issue the NTS, set fee-page ownership, or grant a license.
CPAPass handoff
Continue with saved CPA Exam practice
A free account lets you continue into section practice, retain submitted practice results, and use those results in your study planning. CPAPass does not turn practice into an official score or decide your state eligibility.
Budget separate charges
Oregon CPA exam and application fees
These are individually sourced charges, not a complete licensing budget or an official 2027 fee schedule. Evaluation, section applications, testing, ethics, background checks, international testing, rescheduling, and licensing can be separate costs.
| Charge | Published amount | What it covers | Official source |
|---|---|---|---|
| Education evaluation | $96.00 | Evaluation charge listed by NASBA. Foreign-education evaluation may be separate. | Verify this charge |
| Exam section application | $96.00 | Follow the jurisdiction’s section-application rules. Do not assume one application charge covers all four sections. | Verify this charge |
| Each exam section | $268.59 | One section’s examination charge, separate from its application charge. | Verify this charge |
Frequently Asked Questions
- What are the Oregon CPA Exam requirements in 2026?
- Oregon’s exam instructions use a qualifying degree with 24 upper-level accounting and 24 related-subject credits. The two course buckets must be established separately on the accepted transcript. Exam eligibility does not establish that every later licensing competency or supervised work requirement has been completed.
- Does Oregon require 150 hours for CPA licensure in 2026?
- Oregon’s SB 797 framework describes qualifying master’s/one-year, degree-with-150-credits/one-year, and bachelor’s/two-year pathways from January 1, 2026. Master’s route: Qualifying master’s degree; 1 year. 150-credit route: Qualifying degree and 150 credits; 1 year. Bachelor’s route: Qualifying bachelor’s degree; 2 years / 4,000 hours.
- How should I plan for Oregon CPA requirements in 2027?
- For 2027, use the current pathway outline while checking the actual application process, rather than repeating the FAQ’s obsolete pause notice.
- Are Oregon exam eligibility and licensing the same?
- They are separate checkpoints. The hours are only part of the experience requirement. The supervision and competency evidence still need to be established. Use the current experience form with the supervisor and confirm present processing instructions directly with the board.
- What should I confirm before applying in Oregon?
- Current processing status and final operational instructions must be checked separately from the FAQ’s early-2026 statements.
- Does a CPAPass account apply for my Oregon license?
- No. CPAPass provides CPA Exam practice and study planning. The state board and its designated services evaluate education, approve exam applications, and issue licenses or permits.
Evidence and review dates
Official Oregon requirements sources
Core research date: . Licensing review date: . Proposed rules, effective dates, and unresolved details remain labeled in the relevant sections. Official authorities decide eligibility; this guide helps you prepare the questions and records.