CPA Exam Information

The AICPA has announced structural changes to the Uniform CPA Exam that will launch in 2024. For more information about those changes, please visit their WEBSITE.

For additional information on the Evolution of the Uniform CPA Exam, please follow updates at www.evolutionofcpa.org/

For the latest COVID news, please see links under CURRENT EXAM NEWS below.

The Board previously authorized NASBA to extend all NTS expiration dates and all exam credit expiration dates that were scheduled to expire due to COVID with a new expiration date of December 31, 2020. At this time, the Board does not plan to authorize blanket extensions, but instead will consider requests on a case-by-case basis. If a candidate feels an extension is warranted, a written request may be sent to julie.nadeau@boa.oregon.gov and should include a written statement about the circumstances and the length of extension requested.

NASBA implemented continuous testing in June 2020. This means that candidates no longer need to wait for the next testing window to reapply for a failed section. For more information about continuous testing, please CLICK HERE.

Five Prometric centers opened in Oregon on May 11, 2020 with more centers opening as they are able. The Prometric site opening schedule can be found HERE. Depending on the restrictions in place for each location at any given time, Prometric will limit the number of seats available for testing. Prometric centers are following CDC guidance to ensure the safety of all candidates.

Definition of terms for CBT Exam

Authorization to Test (ATT): Issued by the Board of Accountancy to eligible exam candidates to authorize the candidate to test for specified sections of the CPA exam. The ATT may be issued for one or more CPA exam sections. Each ATT authorizes the candidate to take a section of the CPA exam designated in the ATT one time only. The candidate must submit a re-examination application and re-examination fee to the Board of Accountancy for any exam section that is expired under the ATT or to retake any section of the CPA exam not passed. ATT's expire 90-days from the date issued. Exam fees must be paid to NASBA within that 90-day period.

A candidate will be authorized for each section they have indicated on the application form. If a candidate is unable to take all sections authorized on the NTS in the designated time, they will forfeit the fees paid to the Board and to NASBA for the section(s) and must re-apply with the Board office.

Notice to Schedule (NTS): Issued by NASBA and enables the candidate to schedule testing at an examination test center. The NTS shall remain open until the candidate schedules testing or until six months have elapsed since the NTS was issued, whichever occurs first.

Testing Center: Computer testing facilities, approved by the Board and listed on the Board website, at which candidates may take the CPA examination. Testing centers are located throughout the United States, Guam, Puerto Rico and the Virgin Islands.

Testing Opportunity: Each testing window is considered a testing opportunity. There are four testing opportunities per year. A candidate may test for a particular section only once per testing window. A candidate may not retake a failed test section(s) in the same testing window.

Testing Windows: A three-month period in which candidates have an opportunity to take the CPA exam. The testing window is comprised of two months in which the examination is available to be taken and one month in which the examination will not be offered so that maintenance may be performed and grades prepared.

Effective July 1, 2020, NASBA will begin offering continuous testing. This means candidates can apply to retest a section as soon as a score is received for their last attempt of that section without waiting for the next testing window.

Current Exam News

The AICPA's Board of Examiners recently announced structural changes to the Uniform CPA Exam. For more information, visit their WEBSITE.

CLICK HERE to learn more about continuous testing from NASBA.

Oregon allows International Testing

Candidates who wish to sit for the Uniform CPA Examination in at Prometric Centers around the world may apply through Oregon.

COVID19 Testing updates

CLICK HERE for the latest COVID19 updates from NASBA.

CLICK HERE for the latest COVID19 updates from Prometric.

CLICK HERE for the latest list of Prometric site openings.

Testing will resume in Canada effective December 8, 2020. Please visit nasba.org/blog/2020/12/03/exam-to-test-in-canada/for more information.

To learn more about what protocols have been implemented by Prometric to keep candidates safe during the pandemic, please visit their website at www.prometric.com/test-takers/what-expect.

Requirements

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 boa.info@boa.oregon.gov. 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.

Transfer Candidates

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.

Grandfather Provisions

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.

Foreign Education

Candidates with Foreign Education:
Applicants who have earned educational credentials from foreign universities must have their education evaluated by NASBA International Evaluation Services (NIES).

Evaluations must be received at the Board office directly from NASBA NIES.

Application Process

Candidates must complete and submit the following documents to begin the application process:

CPA Exam Application
Candidate Information Release Form (first time candidates only)
Exchange of Information - only necessary if transferring scores from another state

First time candidates must provide proof of eligibility. Eligibility is verified by having your college or university send official transcripts directly to the Board office, 200 Hawthorne Ave SE Ste D450, Salem, OR 97301-5289. (refer to OAR 801-010-0050) Candidates must complete all sections of the application form. All application material must be received within 3 months from the date of submission. This includes all transcripts, complete application form, fees, candidate release form and any other documentation required.

Returning candidates must complete the application form in its entirety and submit a $50 application fee. Returning applicants are not required to submit the candidate information release form. After eligibility is verified, the Board will send an ATT (Authorization to Test) to the candidate and to NASBA for entry and processing through the National Candidate Database. THE ATT IS VALID FOR 90 DAYS. Followng receipt of the ATT, candidates will receive a payment coupon from NASBA for the sections applied for.

NOTE: You may apply as a returning candidate if:

You have applied to test and were authorized in the 10-year period prior to the date your application is received in the Board office or
You sat for at least one section of the CPA Exam through the Oregon Board in the 10-year period prior to the date your application is received in the Board office.

You must pay for each section you applied for on the application. Candidates have 90 days to pay these exam section fees. Payments can be made by phone, email or mail to NASBA.
ONLY APPLY FOR SECTIONS YOU INTEND ON TAKING WITHIN THE 6-MONTH PERIOD. If the payment coupon from NASBA is not received within one week after receiving your ATT, contact NASBA at 1-866-MY-NASBA or make their payment on the NASBA website, NASBA Payment Coupon. Once exam fees are received by NASBA, the candidate will be issued an NTS.

NOTE: All sections authorized must be taken within 6 months from the date on the NTS (Notice to Schedule) and all fees to NASBA will be due. Examination fees that are paid to NASBA are non-refundable. If you do not take a section on your NTS your fee for that section will be forfeited.

Important Information:
When your NTS is received, be sure to verify that all information is correct and that the name EXACTLY matches the name on the identification documents (drivers license, passport etc)that will be used during check-in at the testing center. IF THE NAME DOES NOT MATCH, CONTACT THE BOARD OFFICE IMMEDIATELY TO REQUEST A CORRECTION. A CPA Exam candidate will not be allowed to enter the testing center if the name on the identification document does not exactly match the name on the NTS.
The Primary Identification must match your NTS exactly. Your secondary Identification can be just your first and last name or a variation of your name.

ONLY SIGN UP FOR SECTIONS THAT YOU ARE PREPARED TO TAKE WITHIN THE 6-MONTH TIME PERIOD.

Exam Fees

Oregon candidates will pay two separate fees for the examination.

First-time Oregon candidates will be charged a $150 Oregon Application Fee;
Returning Oregon candidates will be charged a $50 Oregon Application Fee.

The application fees are payable to the Board of Accountancy and are not refundable. Application fee is not based on the number of sections you apply for. Candidates should select the sections they can complete within the 6-month NTS window.

NASBA Section Fees:
Candidates are also required to pay Examination Section Fees which include the computer testing charges, grading charges and administrative charges. The candidate pays the examination section fees directly to NASBA according to a payment coupon that will provide instructions for methods of payment. Candidates must pay for all sections authorized on the ATT within 90-days from the date on the ATT.

The following chart describes the fee for each exam section effective January 1, 2022:

AUD	Auditing & Attestation	$226.15
BEC	Business Environment & Concepts	$226.15
FAR	Financial Accounting & Reporting	$226.15
REG	Regulation	$226.15

Total paid to NASBA for all exam sections (if each section is passed on first attempt) is $904.60.

Prometric Testing Center Locations

Portland Area

Sylvan Learning Center
1122 NE 122nd Ave
Portland, Oregon
503.254.4159
Contact: Cliff Crawford

Sylvan Learning Center
14623 SE McLaughlin Blvd
Milwaukie, Oregon
503.659.0486
Contact: Cliff Crawford

Southern Oregon

Sylvan Learning Center
1500 Valley River Drive, Suite 310
Eugene, Oregon
541.485.4589
Contact: Jill Noland

Southern Oregon University (currently closed)
Higher Education Center Room 122
101 South Bartlett St
Medford, Oregon 97501
541.552.8100

Central/Eastern Oregon

Sylvan Learning Center
2150 NE Studio Rd #10
Bend, OR 97701

Prometric Testing Center
1901 Adams Ave
LaGrande , Oregon 97850

For approved Prometric Testing locations outside Oregon, visit Prometrics website at:

https://www.prometric.com/en-us/clients/cpa/Pages/landing.aspx.

Request for Accomodation of Disabilities

If a candidate has a disability and is requesting an accomodation for the Uniform CPA Examination (CPA Exam), pursuant to the Americans with Disabilities Act (ADA) please completeand return the form below as wellas the Professional Evaluation and Documentation of Disability Form to the Oregon Board of Accountancy (BOA).

CPA Exam Blueprints

Please read through the document produced by the AICPA to gain an understanding of the content included on the Uniform CPA Exam.

CPA Exam Blueprints