The Academy intends to require just a negative PCR test or a negative rapid antigen test on the day of the event, unlike the SAG Awards and Critics Choice Awards, which will require proof of vaccination.

With this position on vaccinations, the organization is technically adhering to the latest minimum requirements from the Los Angeles Department of Health. But the other major award shows that precede it are not opening their doors to anyone who is not vaccinated.

https://www.hollywoodreporter.com/movies/movie-news/oscars-covid-19-vaccination-will-not-be-required-for-in-person-attendees-exclusive-1235090211/