Oregon offers the following types of accounting licenses and privileges. Click on the tabs above to learn more about the requirements and procedures for each type of license.

Initial License. Applicants who have passed the Uniform CPA Examination and are not licensed to practice public accounting in any jurisdiction may apply for an Initial License in Oregon.

Click Initial Licensure in the menu bar at the top of this page for additional information.

License by Reciprocity. An Applicant having a valid unrevoked license to practice as a CPA from any jurisdiction and planning to relocate to Oregon must apply for a Reciprocal License. Applicants with certain foreign designations may also apply under reciprocity.

Click Reciprocal Licensure in the menu bar at the top of this page for additional information.

Legislation passed during the 2024-2025 legislative session for this board went into effect January 1, 2026. The CPAmobility.org team is working to update the mobility language accordingly. Please see the Oregon Board of Accountancy website for details until this page has been updated. Thank you!

Firm Registration. Any firm or office thereof established or maintained for the practice of public accounting in the State of Oregon must register with the Oregon Board of Accountancy as per ORS 673.160 and OAR 801-010-0345.

A business organization organized for the practice of public accountancy that is located in Oregon or serving Oregon clients, must register with the Oregon Board of Accountancy as a firm if the business organization:

• Uses the terms "certified public accountant", "CPA", "public accountant" or "PA", or any derivation of such terms;
  
• Holds out to clients or to the public that the business organization is in any way engaged in the practice of public accountancy; or
  
• Does not have an office in this state and performs attestation services described in ORS 673.010(1)(a),(c) or (e) for a client having an office in this state.
  
• Holds out to clients or the public that it is comprised of more than one (1) licensee; or
• Is located in Oregon and performs attestation, review or compilation services.

Out of State Firms. Firms that are not located in Oregon but serve Oregon clients must comply with the registration requirements above if the firm performs any of the following services:

• An audit or other engagement for which performance standards are included in Statements on Auditing Standard (SAS);
• Examination of prospective financial information for which performance standards are included in the Statement on Standards for Attestation Engagements (SSAE); or
• Engagements for which performance standards are included in the auditing standards of the Public Company Accounting Oversight Board (PCAOB).

A public accounting firm that only performs non-reporting compilations in Oregon or for Oregon clients is not required to register as a public accounting firm.

Click Firm Registration in the menu bar at the top of this page for additional information.

License Relinquishment: Any individual CPA licensed in Oregon who no longer wishes to hold said license/permit to practice may voluntarily relinquish their CPA license to the Oregon Board of Accountancy.

Click Relinquish a License in the menu bar at the top of this page for additional information.