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Committee hears backup bills to broaden CPA licensure pathways; board cites workforce concerns
Summary
Senate Bill 103 and Senate Bill 113 would create alternative pathways to CPA licensure (master’s + 1 year, bachelor’s + 2 years, while retaining 150-hour option). The Oregon Board of Accountancy and the Oregon Society of CPAs framed the changes as workforce pipeline reforms; the board noted an agency-request bill (SB 797) is the primary vehicle.
The Senate Committee on Finance and Revenue held a public hearing on Jan. 29, 2025, on Senate Bill 103 and Senate Bill 113, bills sponsored to modify experience and education pathways for Certified Public Accountant licensure in Oregon.
John Hawkins, chair of the Oregon Society of CPAs and a CPA in Salem, told the committee the proposals would create three concurrent pathways to licensure: retain the current 150 semester‑hour-plus-one‑year experience route, allow a master’s degree plus one year of experience, and allow a bachelor’s degree plus two years of experience. Hawkins said the change responds to workforce pipeline concerns and national research suggesting the extra year of classroom time has been a barrier for some candidates.
Martin Pitoni, executive director of the Oregon Board of Accountancy, explained the bills are backup legislation aligned with an agency‑request bill (Senate Bill 797) and reflected 18 months of stakeholder work with higher education and industry. Pitoni described prior board steps to reduce barriers — for example, changes in administrative rules to allow more internship credit on transcripts — and said the board had worked to build consensus before bringing the statutory proposals forward.
Hawkins cited national reports, including a task force convened by the American Institute of CPAs, and an MIT Sloan review, as part of the broader discussion about the 150‑hour requirement and underrepresentation of minorities in the profession. “The additional year of education did not really provide better qualified CPAs than the additional year of experience,” Hawkins said summarizing recent analyses cited by supporters.
Senators asked procedural and technical questions. Senator Taylor confirmed that the uniform CPA exam remains required and that the proposals do not change the exam pass‑fail standard. Pitoni said Oregon’s exam passage rates are “slightly above average” in his recollection and said he would provide precise data to the committee in writing. The board said the changes are intended to expand the pipeline while preserving competency verification through supervised experience and existing exam requirements.
Committee members and witnesses noted that the board previously exercised rulemaking authority to reduce some barriers and that the statutory changes reflect the next step to address workforce shortages. Hawkins urged the committee not to “lag behind” other states that have adopted similar flexibility. The committee closed the public hearings on SB 103 and SB 113 with no immediate action; staff indicated coordination with the Senate Labor and Business Committee and the board’s agency request bill would continue.
No votes or formal amendments occurred during the Jan. 29 hearing.
