Oregon

Oregon Board of Accountancy
www.oregon.gov/boa/Pages/Home.aspx

To sit for the Exam: a bachelor's degree or higher from a regionally accredited institution, plus 24 semester hours of upper-division accounting coursework and 24 semester hours of accounting-related coursework. Effective January 1, 2026, Oregon offers three licensure pathways: Pathway 1 (bachelor's + 150 total semester hours), Pathway 2 (bachelor's degree only), and Pathway 3 (master's degree).

Pathways 1 and 3 require 1 year (2,000 hours) of experience; Pathway 2 requires 2 years. All experience must be under a qualified supervisor licensee (active CPA or PA license for at least five of the past seven years), and experience, the AICPA ethics exam, and the CPA Exam must all be completed within 8 years preceding the application.

Yes, a separate ethics exam/course is required.

Yes — candidates can typically sit for the Exam before finishing all coursework required for full licensure (e.g. at 120 semester hours, finishing the rest before licensure).

Oregon's three-pathway system took effect January 1, 2026; the specific pathway chosen determines the experience-year requirement.

https://www.oregon.gov/boa/pages/license-application-requirements.aspx — accessed 2026-09-30