Skip to main content

The CPA Exam 

Your path to the CPA Exam starts here

Taking the CPA Exam is a major milestone on your journey to becoming a Certified Public Accountant. The Oregon Society of CPAs is here to help you every step of the way; from understanding exam requirements to connecting you with study resources and professional support. 

What's on the CPA Exam

The CPA Exam is made up of four sections, each testing the knowledge and skills essential for professional practice:

  • Auditing and Attestation (AUD) – Ethics, risk, and audit procedures
  • Financial Accounting and Reporting (FAR) – Financial statements, transactions, and reporting frameworks
  • Taxation and Regulation (REG) – Federal taxation, ethics, and business law
  • Discipline Section – Choose one area that fits your career interests:
    • Business Analysis and Reporting (BAR)
    • Information Systems and Controls (ISC)
    • Tax Compliance and Planning (TCP)

Each section includes a mix of multiple-choice questions and task-based simulations – real-world scenarios that test how you apply accounting concepts in practice.

 

CPA Exam Eligibility: What You Need to Know

Before you apply to take the CPA Exam, make sure you meet Oregon’s education and documentation requirements. Here’s a quick overview:

Oregon CPA Exam Requirements at a Glance

  • Education: Beginning January 2026, candidates can qualify for the CPA Exam through multiple pathways: a bachelor’s degree plus two years of experience, a master’s degree plus one year, or the traditional 150-credit-hour path with one year of experience.
  • Accounting Coursework: At least 24 semester hours (36 quarter hours) of upper-division courses in accounting subjects such as auditing, financial reporting, taxation, or accounting information systems.
  • Business Coursework: At least 24 semester hours (36 quarter hours) in business-related subjects like finance, economics, data analytics, or communications.
  • Transcripts: Official transcripts must be sent directly from your college or university to NASBA.
  • International Students: If your education was completed outside the U.S., your transcripts must be evaluated by NASBA International Evaluation Services (NIES).
  • Residency: Oregon does not have a residency requirement.

Tip: Apply for each exam section only when you’re ready to take it within the next six months. Each section has its own application and Notice to Schedule (NTS).

Click here to visit the NASBA site to apply for the uniform CPA examination. 

How to Prepare

Success starts with a solid study plan and the right support network. The AICPA recommends 120+ study hours per section, so consistency and structure are key.

Top study tips:

  • Start early. Build a study schedule and stick to it.
  • Use official resources. Review the CPA Exam Blueprints from the AICPA to understand what’s tested and how.
  • Take practice exams. Replicate test conditions to build confidence. OSCPA members benefit from free mock exams. Find out more here
  • Find your community. Connect with OSCPA student peers and mentors who have been through it. Find out about OSCPA events here, Join a committee here and Join the OSCPA LinkedIn group here
  • Don’t go it alone. Enroll in prep courses or study groups if you need extra structure. OSCPA members benefit from discounts on CPA exam review courses - find your fit here.
  • Join OSCPA as a free student member today- we are here to support you every step of the way.  Questions or need support? We are happy to help, reach out to membership@orcpa.org and we'll take it from there.