Oregon Expands CPA Licensure Pathways with Passage of Senate Bill 797

The Oregon CPA community is celebrating a significant win for the profession’s future with the passage of Senate Bill 797, which Governor Tina Kotek signed into law. The bill, which takes effect January 1, 2026, creates multiple new pathways to CPA licensure in Oregon, expanding access while maintaining the integrity and mobility of the CPA credential.

Senate Bill 797, introduced by the Oregon Board of Accountancy and supported by the Oregon Society of CPAs (OSCPA), reflects a growing national movement to modernize licensure requirements to address the CPA pipeline challenges.

Under the new law, Oregon will offer three licensure pathway options, all of which require passing the Uniform CPA Examination:

• Bachelor’s degree + two years of experience
• Master’s degree + one year of experience
• 150 semester hours with a bachelor’s degree + one year of experience (the current pathway)

“This landmark legislation demonstrates Oregon’s commitment to broadening access to the CPA profession while preserving high standards of competence, substantial equivalency, and mobility,” said Sherri McPherson, President/CEO, OSCPA.

The bill passed unanimously in both the Oregon House and Senate, a testament to the collaborative effort behind the legislation. OSCPA leaders and volunteers played a pivotal role, with special thanks to past OSCPA Board Chairs John Hawkins (REDW LLC) and Jason Orme (Talbot, Korvola & Warwick LLP) for their compelling testimony in support of the bill. The Oregon Association of Independent Accountants (OAIA) also joined Oregon Board of Accountancy and OSCPA in supporting this transformative step forward.

For more information:

• Read the full text of Senate Bill 797
• National CPA Licensure Modernization Map – MNCPA