Skip to main content

The Path to CPA

Becoming a CPA is a journey that combines education, practical experience, and professional exams. On this page, you’ll find a clear overview of each step along the path to licensure in Oregon, including the updated pathways introduced in January 2026. Use this guide to understand what’s required, plan your next move, and see how each step brings you closer to a rewarding career as a CPA.

Step 1: Complete Your Education

Choose the route that fits you best:

  • Bachelor’s degree + 2 years of qualifying experience
  • Master’s degree + 1 year of qualifying experience
  • Bachelor’s degree + 150 credit hours + 1 year of qualifying experience

You can complete accounting, business, or finance coursework, or talk to your advisor about the best route for you.

Step 2: Pass the CPA Exam

The Uniform CPA Exam is the same nationwide and tests your knowledge in:

  • Auditing & Attestation
  • Financial Accounting & Reporting
  • Taxation & Regulation
  • One discipline area of your choice (Business Analysis, Information Systems, or Tax Compliance)

Top tip: Study early – many students start preparing during their final year of college. 

Next step: Click here to learn more about the CPA exam.

Click here to find out more about taking a free mock exam to help you prepare. 

Step 3: Pass the Ethics Exam

Before you apply for your CPA license, you’ll also need to pass the AICPA Professional Ethics Exam, required by the Oregon Board of Accountancy.

This short, self-study course ensures you understand the ethical standards that guide the profession – from integrity and independence to public trust.

Top tip:You can take the Ethics Exam anytime after passing the CPA Exam. Most candidates find it very manageable and complete it while finishing their work experience.

Next step: Click here to access the Professional Ethics: AICPA's Comprehensive Course (ethics exam to complete CPA licensing requirement)

Step 4: Gain Work Experience

Put your learning into practice by gaining hands-on experience under the supervision of a licensed CPA. 

Internships, part-time roles, and entry-level positions in accounting, auditing, or finance all count toward this requirement, as long as your hours and responsibilities meet Oregon Board of Accountancy standards. Be sure to track your work experience carefully, documentation is required for licensure. 

Ask questions, observe experienced CPAs, and take on challenges that build your professional confidence. This stage is key to becoming a well-rounded CPA; the knowledge you gain here not only fulfils requirements but also sets you up for a successful and rewarding career.

Check out the OSCPA Career Center for internship opportunities and to post your resume. 

Step 5: Apply for Your License

Once you’ve completed your education, passed the CPA and Ethics exams, and gained the required experience, you can apply for your CPA license through the Oregon Board of Accountancy.

Once licensed, you may be eligible to practice in other states through reciprocity agreements, which allow CPAs to obtain a license in another state without starting the process from scratch. Requirements vary by state, so it’s important to check the rules for any state where you plan to work.

OSCPA can help guide you through the licensure and reciprocity process - reach out if you have questions: Membership@orcpa.org
 

Free OSCPA membership

Looking for guidance as you move through these steps? OSCPA Student Membership gives you access to free resources, events, career connections, and a community that’s rooting for your success.