Skip to main content
Oregon.gov Homepage

Licensing Forms

Applicants should use the following forms to apply for CPA and PA permits:

Initial License Application

Social Security form

All applicants are required to provide a written narrative along with examples on how each competency has been achieved.  Please download the form(s) that correspond with how the experience was gained and complete as instructed.  The supervisor licensee must sign the form and verify and sign the written narrative.  Please send the signed supervisor evaluation form and written narrative along with the application materials.


Public Accounting Applicants:

Attest Experience Form

Tax Experience Form

Please use the form that most closely relates to your experience.   If you have experience in both attest and tax through the same firm, please use one form and combine the experience into a single narrative.  Experience through multiple firms must be written in separate narratives that are signed by the respective supervisor licensees.


Industry Applicants:

Industry Experience Form

Please CLICK HERE to review the current submission deadlines for the Qualification Committee.

The Industry Narrative Form is to be used by all Industry applicants for their written narrative.

If you are using experience from multiple employers, you must write separate narratives that are signed by the respective supervisor licensees.


To transfer CPA exam scores from another jurisdiction, please use the Interstate Transfer Form.

Please note that applicants for an initial license in Oregon must have completed the following within an 8 year window immediately preceding the date of application:

  • Pass the CPA exam
  • Pass the AICPA ethics exam with a score of 90% or higher
  • Gain qualifying experience that is directly supervised by a qualified licensee

If you have questions about the initial CPA or PA license application process, please contact the Board by email at boa.info@oregon.gov or by phone at 503-378-4181.

Applicants should use the following forms to apply for reciprocity:

Reciprocity Application

Social Security Form (Required for all applicants.   If you have not been issued a social security number by the United States, please write N/A in the top portion and sign the bottom)

Interstate Exchange Form


If you do not have four years of public accounting or equivalent experience as stated in OAR 801-010-0065(4) after completing the CPA exam and during the ten year period immediately preceding the application, please have official transcripts sent to the Oregon Board.   Official transcripts must be sent from the university to the Board via email to boa.info@oregon.gov or by mail to Oregon Board of Accountancy, 200 Hawthorne Ave SE Ste D450, Salem, Oregon  97301-5289.


If you have questions about the reciprocity application process, please contact the Board by email at boa.info@oregon.gov or by phone at 503-378-4181.


Applicants should use the following forms to apply for admission to the municipal roster:

Municipal Roster Application

Municipal Roster Reinstatement Application


If you have questions about the municipal auditor application process, please contact the Board by email at boa.info@oregon.gov or by phone at 503-378-4181.

Renewal applications are provided to licensees in May of their renewal year.   Licensees with an even-numbered permit expire on June 30 of even-numbered years and odd-numbered permits expire on June 30 of odd-numbered years.   Permits that are not renewed will lapse.

The 2020 renewal season is open from May 1, 2020 to August 29, 2020.  Applications received on or before June 30, 2020 will be considered timely.   Applications received on or after July 1, 2020 will be considered late and those applicants will need to pay the $255 late fee in addition to the renewal fee.   If a licensee fails to submit an application by August 29, 2020, the license will lapse.

If you are an even-numbered licensee, please use the following form for renewal of your permit this year:

2020 License Renewal Application

NOTE:  Effective July 1, 2020, all active and inactive licensees will be required to report 4 hours of Oregon-specific ethics CPE taken from a sponsor approved by the Board to qualify for renewal.   [CLICK HERE FOR A LIST OF SPONSORS REGISTERED WITH THE OREGON BOARD OF ACCOUNTANCY].  Even-numbered licensees renewing in 2020 are not affected by this change until their 2022 renewal; however, licensees renewing for the first time in 2020 are still required to report 4 hours of Oregon-specific ethics CPE.   If your principal place of business is in another jurisdiction and that jurisdiction requires ethics as a basis for renewal, you may not need to report Oregon-specific ethics.


Renewal Fees:

​Active Status
​$255​Active Status Late Fee
​$255
​Inactive Status
​$50Inactive Status Late Fee
​$50
​Retired Status
​$50Retired Status Late Fee​$50​
​Municipal Auditor
$150​Municipal Auditor Late Fee​$150​


CPE Requirements:

Hours carried forward from the previous reporting period may not be used to meet the minimum annual requirement.

Active licensees are required to report 80 hours of CPE each 2-year renewal period, of which 4 hours must be Oregon-specific ethics.  Active licensees must take at least 24 hours of CPE in each year of the renewal period (July 1 to June 30).  No more than 16 hours of non-technical CPE may be reported; excess hours of non-technical CPE will be removed from the CPE report and, if that results in a CPE deficiency, 16 penalty hours will be assessed.  A maximum of 20 hours may be carried forward from one reporting period to the next.


Inactive licensees are required to report 32 hours of CPE each 2-year renewal period.   Beginning July 1, 2020, inactive licensees must report 4 hours of Oregon-specific ethics.  No more than 8 hours of non-technical CPE may be reported; excess hours of non-technical CPE will be removed from the CPE report and, if that results in a CPE deficiency, 8 penalty hours will be assessed.  A maximum of 8 hours may be carried forward from one reporting period to the next.


Municipal Auditors are required to report at least 24 hours of CPE in subjects directly related to the governmental environment and governmental auditing during each renewal period.   A minimum of 16 hours are required in the following subjects:

Renewal applications are mailed to the address on file with the Board office mid-May. Licensees with an even-numbered permit expire on June 30 of even-numbered years and odd-numbered permits expire on June 30 of odd-numbered years. The renewal application must be received in the Board office postmarked no later than June 30 of the renewal period that is     Audits of state and local governmental units;

  •     Governmental Accounting and Financial Reporting Standards and updates;
  •     Generally Accepted Governmental Auditing Standards and updates;
  •     Single Audit Act and related Office of Management and Budget circulars and supplements;
  •     Oregon Local Budget Law; or
  •     Minimum standards of audits and reviews of Oregon municipal corporations.

No more than 8 of the 24 required hours may be in courses relating to generally accepted auditing standards and procedures. Courses that make up the 8 hours described may include such topics as current developments in audit methodology, assessment of internal controls and statistical sampling. The 24 hours of CPE required under this rule may be included in the 80 hours of CPE required for renewal of the CPA/PA permit. Permits that are not renewed will lapse.


Self-study courses must be taken from a sponsor on the NASBA National Registry.  CLICK HERE for a list of NASBA approved sponsors.

NOTE:  There is no longer a minimum hour increment required and all CPE calculations are based on a 50-minute hour.  For example, a 20-minute course would earn .4 CPE credits while a course that is 80-minutes (1 hour 20 minutes) would earn 1.6 CPE credits.  Oregon also allows nano-learning credits to be claimed as well as blended learning.


If you have questions about the renewal application process, please contact the Board by email at boa.info@oregon.gov or by phone at 503-378-4181.

Disposition Form

You must complete this form if you have ever been charged, convicted, pleaded nolo contendere, or found guilty of any criminal offense (excluding non-criminal traffic violations).  You must also provide documentation to demonstrate that you've met all conditions imposed as a result of the event.


Name Change and/or Certificate Replacement Form

To change your name with the Board, you must submit the completed form along with a copy of the front and back of your driver's license and a copy of the legal document granting the name change (marriage certificate, divorce decree, etc).


Licensees may reinstatement a license that has lapsed or is inactive.

To reinstate a "lapsed" permit the holder of such permit shall:

  •     Request a reinstatement application form from a Licensing Specialist.
  •     Submit the application for reinstatement, along with appropriate fees and appropriate CPE.
  •     All CPE hours submitted for reinstatement must meet the general requirements for CPE credit.

To reinstate a permit that is suspended, the holder of such permit shall:

  •     Provide evidence of satisfaction or completion of all terms and conditions stated in the Order of Suspension, and
  •     Meet the requirements for reinstatement of a lapsed permit

To reinstate a permit that is inactive, the holder of such permit shall:

  •     Meet the requirements for reinstatement of lapsed permits with the exception that credit for CPE taken while on inactive status will be given for the first two biennium’s only (maximum of 64 hours)


Summary of requirements for reinstatement:  Reinstatement Chart


* Prorated hours are calculated as 3.33 hours for each month
(including partial months) from the date of reinstatement.
(Example 3.33 x 11 months = 36.63, rounded to 37 hours)
 
 
MUNICIPAL AUDITOR REQUIREMENTS FOR REINSTATEMENT:
Licensees must be reinstated to the Roster by paying the fee and completing 24 hours plus 16 penalty hours of CPE in subjects directly related to the governmental environment and governmental auditing. CPE must be completed within two years preceding the date the reinstatement application is received by the Board.


A CPA who is actively licensed in another jurisdiction and has a spouse serving in the Armed Forces and stationed in Oregon may apply for a temporary license through reciprocity.

Military Reciprocity Application

Initial CPA / PA license, Reciprocity, and Municipal Auditor applications must be complete within three months of submission to the Board office.   You may submit applications by in person or by mail to 200 Hawthorne Ave SE Ste D450, Salem, Oregon  97301 or by fax to 503-378-3575.  The Board does not accept applications by email.

Your browser is out-of-date! It has known security flaws and may not display all features of this and other websites. Learn how

×