Oregon CPA Exam 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, economics, finance, and written and/or 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 to 3218 Pringle Rd SE, Ste 110, Salem OR 97302. The transcript must also show degree and date posted. All requirements must be completed at the time of application.

Oregon State Board Contacts
Oregon State Board of Accountancy
3218 Pringle Road, S.E. #110
Salem, OR 97302-6307
Email: david.r.hunter@state.or.us
Phone: 503-378-4181
Fax: 503-378-3575

Oregon CPA Exam Fees
Initial Application Fee per Section: $150.00

Examination Fees
AUD - $211.40
FAR - $211.40
BEC - $211.40
REG - $211.40