Oregon CPA Exam Requirements
Age Requirement: None
Citizenship Requirement: No
Residency Requirement: No
Social Security Number Requirement: Yes
Oregon CPA Exam Education Requirements
Education Requirement for Licensure: 150 hours (including B.A.)
Participates in International Examination Program: Yes
Hours in accounting: 24 semester hours or equivalent quarter hours in accounting
Exam sitting requirements: 150 hours (must complete education requirement prior to sitting for exam)
Experience requirements: 12 months of full time employment in public practice, industry, government or other professional settings.
Ethics exam: Must pass AICPA Professional Ethics Exam for initial licensure or an exam on the Code of Professional Ethics offered by the Oregon Society of CPAs
Notes:
Applicant must demonstrate to the satisfaction of the Board, achievement of competency in seven core areas.
Oregon Board Of Accountancy
CPA EXAM APPLICATION INSTRUCTIONS
2015 CPA EXAM INSTRUCTIONS
1 APPLICATION
Candidates sitting for the CPA examination for the first time must complete a CPA exam application and information release form. The release form is only required once. Only sign up for exam sections that you will be able to pay for within 90 days and take within the six month period.
2 FEES
All candidates are required to pay an application fee to the Oregon Board of Accountancy and an examination fee to NASBA. The application fee for new candidates is $100. The application fee for returning Oregon candidates is $50. Once the Board issues the ATT, within approximately 3 days, NASBA will send a payment coupon for the exam sections the candidate is authorized to take.
DO NOT SEND PAYMENT OF NASBA EXAM FEES TO THE OREGON BOARD OF ACCOUNTANCY.
Examination fees are paid to NASBA. The application fee is paid to Oregon Board of Accountancy. The application fee must be submitted to the Board of Accountancy at the time of application. The Board accepts check, cashiers check, money order, or credit card (Visa or MasterCard).
APPLICATION FEES ARE NOT REFUNDABLE and may not be applied to another examination if you withdraw, fail to report for the examination, or you do not qualify for the exam.
DO NOT SEND CASH. Your cancelled check or your credit card statement is your receipt. Authorization for credit card payment must include the account number, date of expiration, amount to be charged, and your signature. Checks must be made payable to the Oregon Board of Accountancy. IF APPLYING FROM
OVERSEAS, THE APPLICATION FEE MUST BE PAID BY INTERNATIONAL MONEY ORDER, CASHIERS CHECK OR VISA / MASTERCARD.
EXAMINATION SECTIONS LENGTH
Audit & Attestation (AUD) 4.5 hours
Business Environment & Concepts (BEC) 2.5 hours
Financial Accounting & Reporting (FAR) 4.0 hours
Regulation (REG) 3.0 hours
3 PHOTOGRAPH
You must furnish one 2” x 2” “passport style” photograph of yourself as you will appear for the exam, even if you previously sat for the exam as an Oregon candidate. Glue one photo in the space provided in the notary section of the application. The photo must be taken no more than THREE months before the date of your application and show only your head and shoulders. Photocopies, or proofs of photos are not acceptable.
4 TRANSCRIPTS
First time candidates and transfer candidates must submit copies of all transcripts or foreign evaluations.
Transcripts are not needed if you sat as an Oregon candidate previously. All transcripts must be sent to the Board office directly from the college or university. All transcripts submitted must be signed by the registrar or another official representative of the institution. Transcripts that are received with the exam application or that are marked “issued to student” or without the official seal WILL NOT BE ACCEPTED.
It is the applicant’s responsibility to request the college or university to forward official copies of all transcripts to the Oregon Board of Accountancy.
5 FOREIGN EVALUATIONS
801-010-0050
All foreign academic credentials submitted as evidence of eligibility for the CPA exam are required to be evaluated by NASBA International Evaluation Services (NIES). Candidates should ask for a course by course evaluation.
6 NOTIFICATION OF YOUR ACCEPTANCE
Allow 1-2 weeks for processing the exam application. After eligibility to take the examination is determined, the Board will send an Authorization to Test (ATT) to the National Candidate Database (NCD) at NASBA and to the candidate. This notice will be sent to the preference listed on the application. NASBA will issue a Notice to Schedule (NTS) to eligible candidates upon payment of appropriate examination fees. The NTS is sent to candidates by the method of notification indicated on the application. Once the
NTS has been received, candidates must contact Prometric to schedule each examination authorized. For a list of test centers, visit Prometric’s website at www.prometric.com. The Oregon Board of Accountancy does not control space availability or location of the test centers.
The ATT will expire ninety (90) days after it is issued if the candidate has not paid the appropriate examination fees to NASBA to receive a NTS. The corresponding NTS is valid for 6 months after receipt of the examination fees.
The ATT for a specified exam section will expire on any of the following events:
- When the candidate schedules and takes the designated exam section(s);
- When the candidate schedules a testing date for a designated exam section but fails to appear at the scheduled time;
- When the candidate fails to schedule a designated exam section within the six-month period defined by the NTS; or
- When the candidate fails to pay the examination fees to NASBA within 90 days of the date the ATT is issued.
An ATT may be suspended by the Board of Accountancy based on a report from NASBA that a problem related to the candidate is identified on the National Candidate Database, or for other good cause as determined by the Board.
When the candidate receives an ATT from the Board, the candidate is required to:
- Submit to NASBA payment of all examination fees related to testing of the CPA Exam sections authorized by the ATT.
- Upon receipt of the NTS, contact an approved test center to schedule the time and place for testing of the exam sections authorized by the ATT.
- The NTS remains valid for each exam section until the candidate schedules testing for that specific section, or for six months from the date the NTS was issued, whichever occurs first.
- The NTS expires for each individual exam section when the candidate schedules testing for that section, whether or not the candidate appears at the scheduled testing appointment.
Testing
A candidate may schedule testing at an approved testing center in Oregon or in another jurisdiction.
A list of approved testing centers is on the Board of Accountancy website. Candidates must comply with the procedures and rules of the test center.
Re-Examination
A re-examination Application and payment of the appropriate fee to the Board of Accountancy is required:
- To retake any exam section that the candidate does not pass.
- To obtain a NTS for any exam section that the candidate failed to schedule during the six month period for which a previous NTS was issued.
- To obtain a NTS for any exam section for which the candidate failed to obtain a NTS during the ninety (90) day period after the date the ATT was issued.
7 ELIGIBILITY REQUIREMENTS
If you fail to provide all supporting documents required to qualify for the exam you will be ineligible to sit for the exam. You must qualify under one of the eligibility requirements listed below.
EDUCATION REQUIREMENT FOR CERTIFIED PUBLIC ACCOUNTANT CERTIFICATE
All eligibility requirements must be completed at the time of application.
Candidates who have completed all course requirements and been awarded a baccalaureate or higher degree shall provide official transcripts with the degree posted and proof that the candidate successfully completed all course requirements.
EXPERIENCE REQUIREMENT FOR PUBLIC ACCOUNTANT LICENSE
Candidates applying under the experience requirement are only eligible to apply for a Public
Accountant License and permit, not a Certified Public Accountant certificate and permit.
Proof of high school graduation (or equivalent) must be sent to the Board office directly from the school or an approved evaluator. Certificate of Experience forms will be mailed to your employer to verify that you have been supervised by a qualified supervisor licensee for a least 2 years prior to the examination. Please note that the experience may not be used for licensure.
Oregon Society of Certified Public Accountants
Professional Development Division
Phone Number: 503-641-7200 ext. 3
Fax Number: 503-626-2942
Address: 10206 SW Laurel St., Beaverton, OR 97005-3209
PO Box 4555, Beaverton, OR 97076-4555
Email: profdev@orcpa.org
Oregon State Board of Accountancy
Phone Number: 503-378-4181
Fax Number: 503-378-3575
Address: 3218 Pringle Road, S.E., #110 Salem, OR 97302-6307
Email:
For Last Names Beginning with A – L (Licensing Department): Kristen Adamson
kristen.m.adamson@oregon.gov
For Last Names Beginning with M – Z (Licensing Department): Joel Parks
joel.parks@oregon.gov
For Licensing Manager: Kimberly Fast
kimberly.fast@oregon.gov
