Verified November 6, 2026 against the state board. Rules change, so read the board’s current rules before relying on them.
Oregon Board of Accountancy licenses CPAs in Oregon. Its rules and forms are the authority for everything on this page.
Active Oregon licensees complete 80 CPE hours per two-year renewal period, with at least 20 hours in each year and 4 hours of ethics.
Sources: oregon.gov/boa/pages/cpe.aspx, law.cornell.edu/regulations/oregon/Or-Admin-Code-SS-801-040-0010
Oregon permits renew every two years and expire June 30; permit numbers decide whether a licensee renews in even or odd years.
Sources: oregon.gov/BOA/Documents/2025%20CPA-PA%20Renewal%20Application%20-%20Final.pdf, oregon.gov/boa/pages/license-application-requirements.aspx, oregon.gov/BOA/Documents/2026%20Q1_Oregon%20CPA%20Times%20v03.pdf
Since January 1, 2026, under SB 797 (2025), Oregon has three licensure pathways: bachelor's degree with 150 semester hours plus one year of supervised experience, bachelor's degree plus two years, or master's degree plus one year. The 150-hour pathway remains in place.
Sources: oregon.gov/BOA/Documents/Initial%20Licensing%20Application%202026.pdf, oregon.gov/BOA/Documents/2026%20Q1_Oregon%20CPA%20Times%20v03.pdf, oregon.gov/boa/pages/license-application-requirements.aspx, oregon.gov/BOA/Pages/Senate-Bill-797-FAQs.aspx
Active Oregon licensees complete 80 CPE hours per two-year renewal period, with at least 20 hours in each year and 4 hours of ethics. At least four ethics hours each renewal period, effective October 1, 2023, from an ethics-coded program that meets the general CPE guidelines (OAR 801-040-0040). Licensees whose principal place of business is in another jurisdiction can meet it by showing compliance with that jurisdiction's ethics CPE requirement. Up to 20 hours carry forward and reduce the total required, but do not count toward the 20-hour annual minimum. Inactive licensees carry forward up to 8 hours. Retired licensees do not report CPE for renewal. The Board can waive the requirement under ORS 673.165 and OAR 801-040-0150.
CPE is reported on the biennial renewal application; hours earned in the two years before the June 30 expiration count, and the 20-hour annual minimum runs July 1 to June 30. No more than 16 non-technical hours count for active licensees, and no more than half the required hours come from instructor, author or discussion-leader credit. Self-study must come from a sponsor on the NASBA National Registry. Proof is kept five years. Inactive licensees need 32 hours including 4 ethics hours, with no annual minimum and an 8-hour non-technical cap. Municipal auditors need 24 hours in the period, at least 16 in specified governmental subjects.
Oregon permits renew every two years and expire June 30; permit numbers decide whether a licensee renews in even or odd years. Biennial, July 1 to June 30; odd-numbered licenses expire June 30 of odd years and even-numbered licenses June 30 of even years. June 30. The renewal application lists $255 for an active CPA or PA license, $50 for inactive or retired status and $100 for the municipal auditor roster.
Active licensees whose principal place of business is outside Oregon meet Oregon CPE by complying with their home jurisdiction's CPE rules, including an ethics requirement, and certifying this on the renewal application.
From January 1, 2026 Oregon candidates sit for the exam with a bachelor's degree; the earlier 120-semester-hour criterion was removed. The accounting education buckets apply unchanged on every pathway: 24 semester (36 quarter) hours of upper-division accounting and 24 semester (36 quarter) hours of accounting-related courses. 150 semester hours (225 quarter hours) plus a bachelor's degree is the education measure for the first pathway; the master's pathway drops the hour count.
One year means 12 months of full-time employment, or 2,000 hours of equivalent part-time experience over 12 or more months, under the direct supervision of a qualified supervisor licensee; the bachelor's-only pathway needs two years. Supervisors hold an active CPA license during the supervision and for at least five of the seven years before it.
Applicants pass a Board-approved ethics exam (AICPA or OSCPA) with a score of 90 or higher; experience, the ethics exam and the CPA Exam must all fall within the eight years before the Board receives the application.
CORAA AI drafts audit working papers from your client’s QuickBooks books and does the first pass: lead schedules, tie-out, memos, draft notes and letters. CORAA Network reviewers clear every finding. Your firm reviews and signs.
