Oregon CPA CPE Requirements

How many CPE hours do Oregon CPAs need?

Oregon CPAs must complete 80 hours every two years, with at least 20 hours in each year.

Reporting period: 7/1 to 6/30 biennially ending on even-numbered years for even license numbers and odd-numbered years for odd license numbers.

NASBA Registry wording: 80 hours 20 hours per year.

What is the Oregon ethics CPE requirement?

Oregon requires 4 hours of ethics every two years. A general ethics course qualifies.

NASBA Registry wording: 4 hours minimum every 2 years.

Does Oregon limit self-study CPE?

Oregon places no limit on self-study CPE, so all 80 hours may be earned through self-study courses.

When is Oregon CPE due?

The reporting period ends on June 30, every 2 years.

License renewal: June 30 biennially (license number parity).

There is no grace period.

Can Oregon CPAs carry over extra CPE hours?

Up to 20 excess hours may carry over to the next reporting period.

Source wording: 20 hours (not toward annual min).

Does Oregon require hours in particular subjects?

Subject-area requirements: Municipal auditors need 24 government hours.

Are there other Oregon CPE limits?

• Committee Meetings: This type of credit is limited to 16 total hours.
• Instruction and Published Materials: The maximum credit for instructors and authorship combined is 50% of total hours. Instructors are not allowed credit for repetitive presentations unless there are substantial changes in the material. Authorship credit is allowed as of publication date for first publication only.
• Non-technical credits: Credit in non-technical subjects is limited to 16 hours and cannot be carried forward.
• Practice Review: This type of credit is limited to 2 hours per instance and 16 total hours.
• Self Study: This type of credit must be approved by NASBA's Quality Assurance Service (QAS).

What other Oregon CPE policies apply?

• Qualifying programs must be a formal program of learning that contributes directly to the professional competence of the licensee.
• Licensees who review reports for the GFOA Certificate of Achievement program shall be allowed up to 16 hours of the total CPE requirement for the renewal period.
• Oregon accepts CPE credits for programs offered by National Registry sponsors.
• Carryforward Hours: Maximum is 20 CPE. Carryforward hours may be applied to the total number of CPE hours due, but may not be used toward the 24 hour annual requirement. Carryforward hours are not designated as technical or non-technical; the hours simply reduce the hours required to be reported. All other limitations for reporting apply each renewal period.
• CPE Reciprocity: Active licensees whose principal place of business is outside of Oregon and who are seeking renewal of their permit shall be determined to have met the CPE requirement in OAR 801-040-0010(1) by meeting the CPE requirements for renewal of a certificate in the jurisdiction in which the licensee's principal place of business is located. Applicants for renewal of an active permit whose principal place of business is in a jurisdiction without CPE requirements for renewal are not eligible for reciprocity.
• Audits of state and local governmental units.
• Governmental Accounting and Financial Reporting Standards and updates.
• Generally Accepted Governmental Auditing Standards and updates.
• Single Audit Act and related Office of Management and Budget circulars and supplements.
• Oregon Local Budget Law.
• Minimum standards of audits and reviews of Oregon municipal corporations.
• No more than 8 of the 24 required hours may be in courses relating to generally accepted auditing standards and procedures.