Education Requirements for CPA Examination
In order to qualify to sit for the Uniform CPA Examination, candidates must meet the following requirements at the time of application.
150 Semester (225 quarter) Hours, including a Bachelor Degree from a regionally accredited college or university that includes:
- 24 semester (36 quarter) hours in upper-division* accounting specific courses; and
- 24 semester (36 quarter) hours in accounting or related (lower-division accounting, business, finance, economics, and written/oral communication)
Courses from community colleges are acceptable if they are transferable to an accredited four-year college or university. Generally 100 and 200 level community college courses are considered transferable. You are not required to actually transfer the courses to a 4-year college or university.
- Internship courses are limited to a maximum of 4 semester hours or 6 quarter hours
- Upper-division courses are classified as 300 level or above. Principles and introductory courses cannot be used to meet this requirement.
The Board must receive from each college or university
a certified transcript of all required hours before the applicant may take the examination. Transcripts are to be sent by mail to 200 Hawthorne Ave SE Ste D450, Salem, OR 97301-5289
or by email to firstname.lastname@example.org
. The transcript must also show degree and date posted. All requirements must be completed at the time of application.
Public Accountant Exam Requirements
Candidates who apply under the experience requirement must:
Graduation from high school (or equivalent); and
Two (2) years of public accounting experience under the direct supervision of an actively licensed CPA, PA or Chartered Accountant approved by the Board. When the Board office receives your application, forms to verify experience will be sent directly to your employer.
Note: Experience used to qualify for admittance to the CPA exam may not be used again to qualify for licensure.
Candidates who were eligible under the experience requirement and took two sections of the CPA exam BEFORE January 1, 2002 are required to take and pass the following two sections of the CPA exam: Regulation (REG) and Auditing and Attestation (AUD)
Candidates who are eligible under the experience requirement AFTER January 1, 2002 are required to take and pass the following THREE sections of the CPA exam: Financial Accounting and Reporting (FAR), Regulation (REG), and Business Environment & Concepts (BEC).
REMEMBER: Candidates applying under the experience requirement may only apply to be a Public Accountant.
A candidate who has previously applied for or sat for the examination in another State or jurisdiction must meet either the educational or experience requirement and demonstrate achievement of a grade of 75 or higher in the section(s) passed. The candidate must request a form from the Oregon Board office for transmittal to the State board where the candidate has taken the exam for a transfer of grades, whether or not the candidate has passed any sections of the exam.
Candidates who are grandfathered under the previous eligibility requirements are required to sit for at least two exam section each year in order to maintain eligibility under those requirements.