Minimum age: None
　　Must be a US citizen? No
　　State residency requirements? None
　　Education hours: 150 hours (including B.A.)
　　Hours in accounting: 24 semester hours or equivalent quarter hours in accounting
　　Exam sitting requirements: 150 hours (must complete education requirement prior to sitting for exam)
　　Experience requirements: 1 year experience in attest and/or assurance or experience based on other professional standards, industry, government and other experience. If experience is in industry, government or other professional settings, it must be performed in accordance with the standards of the profession and will be reviewed on a case-by-case basis by the Board.
　　Ethics exam: Must pass AICPA Professional Ethics Exam for initial licensure or an exam on the Code of Professional Ethics offered by the Oregon Society of CPAs

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