Transfer Your CPA / Accounting License to Oregon: Reciprocity & Endorsement (2026)
Last verified: 2026-07-21 · source: Oregon Board of Accountancy ↗
A CPA license transfers to Oregon by reciprocity: because Oregon treats every US CPA as substantially equivalent, the Oregon Board of Accountancy grants its license on the strength of your existing one rather than re-qualifying you. The Uniform CPA Examination is not retaken; grades and licensure are verified by each licensing state board via the Oregon Interstate Exchange of Information / License Transfer Form. Oregon additionally requires passage of a written examination on the Code of Professional Ethics for accountants with a score of at least 90% (the AICPA Professional Ethics comprehensive course is accepted); an ethics exam already passed for another state's licensure may satisfy this if reported on the transfer form.. Fee: $225–$480 ($225 non-refundable application fee plus a $255 permit-to-practice fee invoiced separately after approval (permit fee prorated by month of licensure)).
Moving to Oregon from a specific state?
Pick your current state — the checker returns your exact pathway.
Verdict
Full reciprocity — honors all states
Because Oregon recognizes substantial equivalency, the Oregon Board of Accountancy looks at your standing, not your origin: a CPA in good standing from any state qualifies for a reciprocal license, and the Uniform CPA Exam does not come back. Read the requirements below as the destination's own layer — a background check, a state ethics or rules-of-conduct exam where one applies, and proof your CPE is current — rather than a re-credentialing.
Settle the mobility question before you file. If Oregon is not becoming your principal place of business — you are serving Oregon clients from elsewhere, or the work is temporary — practice privilege usually lets you work there with no Oregon license at all. Apply for the reciprocal license when Oregon is where you will actually be based.
Oregon issues a CPA certificate and permit by reciprocity to any CPA from a substantially-equivalent jurisdiction (UAA Section 23), or via the four-of-the-last-ten-years experience track, or via IQAB-recognized foreign credentials. Practice privilege/mobility (temporary practice with no Oregon permit) is separate. Applicants who cannot demonstrate substantial equivalency must also submit official transcripts.
Oregon requirements at a glance
| Exam | The Uniform CPA Examination is not retaken; grades and licensure are verified by each licensing state board via the Oregon Interstate Exchange of Information / License Transfer Form. Oregon additionally requires passage of a written examination on the Code of Professional Ethics for accountants with a score of at least 90% (the AICPA Professional Ethics comprehensive course is accepted); an ethics exam already passed for another state's licensure may satisfy this if reported on the transfer form. |
|---|---|
| Training hours | 150 hours |
| Additional requirements |
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| Fees | $225–$480 ($225 non-refundable application fee plus a $255 permit-to-practice fee invoiced separately after approval (permit fee prorated by month of licensure)) |
| Processing time | The Oregon Board of Accountancy does not publish a processing time; the application file must be complete within 3 months, and a 60-day grace period from the start of Oregon employment is allowed before a permit is required |
Step by step
- Confirm Oregon's current requirements on the Oregon Board of Accountancy website — rules change.
- Submit the reciprocity/endorsement application to the Oregon Board of Accountancy (application linked on this page).
- Arrange license verification from your current state via the verification system.
- Hold an active CPA permit in good standing from a jurisdiction whose requirements are substantially equivalent under UAA Section 23.
- Alternatively qualify by 4 years (48 months) of public-accounting or equivalent experience within the last 10 years while holding an active permit for at least 4 of the last 10 years.
- Pass a written examination on the Code of Professional Ethics (score of 90% or above; AICPA Professional Ethics course accepted).
- Submit an Interstate Exchange of Information / License Transfer form from every jurisdiction where you have held a license.
- Furnish a recent 2x2 passport-style photograph and a notarized certification.
- Pay the fees ($225–$480 ($225 non-refundable application fee plus a $255 permit-to-practice fee invoiced separately after approval (permit fee prorated by month of licensure))) and allow The Oregon Board of Accountancy does not publish a processing time; the application file must be complete within 3 months, and a 60-day grace period from the start of Oregon employment is allowed before a permit is required.
Official links
Coming from a specific state?
Direction matters — these guides cover the exact move into Oregon:
Frequently asked questions
Does my CPA license transfer to Oregon?
A CPA license transfers to Oregon by reciprocity: because Oregon treats every US CPA as substantially equivalent, the Oregon Board of Accountancy grants its license on the strength of your existing one rather than re-qualifying you. The Uniform CPA Examination is not retaken; grades and licensure are verified by each licensing state board via the Oregon Interstate Exchange of Information / License Transfer Form. Oregon additionally requires passage of a written examination on the Code of Professional Ethics for accountants with a score of at least 90% (the AICPA Professional Ethics comprehensive course is accepted); an ethics exam already passed for another state's licensure may satisfy this if reported on the transfer form.. Fee: $225–$480 ($225 non-refundable application fee plus a $255 permit-to-practice fee invoiced separately after approval (permit fee prorated by month of licensure)).
Do I have to retake the CPA Exam to get licensed in Oregon?
No. The Uniform CPA Examination is not retaken; grades and licensure are verified by each licensing state board via the Oregon Interstate Exchange of Information / License Transfer Form. Oregon additionally requires passage of a written examination on the Code of Professional Ethics for accountants with a score of at least 90% (the AICPA Professional Ethics comprehensive course is accepted); an ethics exam already passed for another state's licensure may satisfy this if reported on the transfer form..
Do I even need a Oregon CPA license, or does mobility cover me?
If Oregon is not your principal place of business, practice privilege (mobility) usually lets you serve Oregon clients with no Oregon license, notice, or fee. You apply to the Oregon Board of Accountancy for a reciprocal license when Oregon becomes where you are principally based.
What does a Oregon reciprocal CPA license cost?
$225–$480 ($225 non-refundable application fee plus a $255 permit-to-practice fee invoiced separately after approval (permit fee prorated by month of licensure)) ($225 non-refundable application fee plus a $255 permit-to-practice fee invoiced separately after approval (permit fee prorated by month of licensure)).
How long does the Oregon reciprocity process take?
The Oregon Board of Accountancy does not publish a processing time; the application file must be complete within 3 months, and a 60-day grace period from the start of Oregon employment is allowed before a permit is required — The Oregon Board of Accountancy does not publish a processing time; the application file must be complete within 3 months, and a 60-day grace period from the start of Oregon employment is allowed before a permit is required.
How does Oregon's education requirement affect a reciprocal CPA license?
Oregon's initial-licensure baseline is 150 semester hours. Reciprocal applicants normally satisfy education through the license they already hold rather than a fresh transcript review; if you were licensed before your state raised its education requirement, confirm your route with the Oregon Board of Accountancy.
Sources
Primary sources only — official boards and compact commissions. Data last verified 2026-07-21.
- Oregon Board of Accountancy — CPA Reciprocity Application & Instructions (2023): $225 application fee, ethics exam, substantial-equivalency vs. 4-of-10-years tracks, interstate exchange ↗ (accessed 2026-07-21)
- Oregon Board of Accountancy — License Application Requirements (150 hours, ethics exam 90%+, $225 application / $255 permit fee) ↗ (accessed 2026-07-21)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
How we verify · All sources · spot an error? [email protected]