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Licensing Forms

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

Initial License Application

Social Security form

Supervisor Evaluation Form (to be completed, signed and submitted by supervisor licensee)

Interstate Exchange of Exam and Licensing Information form (if applicable)

Disposition form (if applicable)


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 verify the accuracy of the information in the written narrative and sign prior to submission by the applicant.  In addition, supervisor licensees must complete and sign the supervisor evaluation form prior to submitting directly to the Board (this form is not submitted by the applicant).  Supervisor evaluation forms may be emailed to boa.info@boa.oregon.gov, faxed to 503-378-3575, or mailed to the Board office at 200 Hawthorne Ave SE Ste D450, Salem, OR  97301-5289.


Public Accounting Applicants:

Attest Experience Form (PDF that provides overview of the core competencies)

Attest Experience Worksheet (Word document used for the written narrative)


Tax Experience Form (PDF that provides overview of the core competencies)

Tax Experience Worksheet (Word document used for the written narrative)


Please refer to the form that most closely relates to your supervised experience and use the appropriate experience worksheet to prepare your written narrative.   If you have experience in both attest and tax through the same firm, please use one worksheet to 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 (PDF that provides overview of the core competencies)

Industry Experience Worksheet (Word document used for the written narrative)

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

Application materials must be complete and received in the Board office by the submission deadline to be reviewed at the next Qualifications Committee meeting.  Incomplete applications, including narratives that require revisions, that are not complete by the submission deadline will not be forwarded to the Qualifications Committee for review.  If application materials are completed within the 3-month period allowed by Board rule, the application will be considered by the Qualifications Committee at their following meeting (see Application Timeline for detail).  An application that is not complete within the 3-month window will be closed.


Please access the current Industry Application Submission Timeline to review the current submission deadlines for the Qualification Committee. 

Please note that submission deadlines are based on QC and Board meetings, which are set each December by the Board.  Dates for the next year will be posted as soon as they are available.


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@boa.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


Individuals licensed in another jurisdiction who are establishing a principal place of business in Oregon MUST obtain a reciprocal license in Oregon within 60 days from the start date of employment at a firm registered in Oregon or prior to practicing as a CPA in Oregon.


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@boa.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@boa.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@boa.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 renewal season is open from mid-May to August 29.  Applications received on or before June 30 of the renewal year will be considered timely.   Applications received between July 1 and August 29 will be accepted late and those applicants must pay the $255 late fee in addition to the renewal fee.   If a licensee fails to submit an application by August 29, their license will lapse.


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.    If your principal place of business is in another jurisdiction and that jurisdiction requires ethics for renewal, you may not need to report Oregon-specific ethics.


Renewal Fees:

​Active Status
​$255​​Active Status Late Fee
​$255
​Inactive Status
​$50​​Inactive Status Late Fee
​$50
​Retired Status
​$50​Retired 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@boa.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).


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

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.


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

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


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

Application fees may be paid online using a credit card at https://appengine.egov.com/apps/or/boa or by clicking the link below.  A completed application must be uploaded at the time fees are paid.  Please complete the PDF fillable application form or print and complete by hand, then save a completed copy to your computer before you click the link to begin the submission process.  You will be asked to attach the completed application file and any supporting documentation prior to entering payment information.  You will receive a confirmation page that may be printed as a receipt.  A confirmation email will be sent to the email address you enter during the online submission process that may also be used for a receipt.


Ready to submit your application? Click on the blue box to begin the online payment and application submission process.

  Online Payment and Application Submission 


You may also pay application fees by check made payable to Oregon Board of Accountancy.  The application and check must be mailed together to 200 Hawthorne Ave SE Ste D450, Salem, Oregon  97301-5289.  Your cancelled check will be your receipt.  The Board does not accept applications by email.

Initial CPA/PA license, Reciprocity (including applications of military spouses), and Municipal Auditor applications must be complete within three months of submission to the Board office.  CPA/PA license reinstatement applications must be complete at the time of submission.