Oregon

License Renewal Date
For an odd-numbered license - 6/30 of odd years; for an even-numbered license - 6/30 of even years.

CPE 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

General Requirement
80 every 2 years, with a minimum of 24 in any year

Ethics Requirement
4 credits every 2 years. Hours earned in professional conduct and ethics are included in the 80 hour requirement for each renewal period. CPE programs in professional conduct and ethics shall qualify for CPE credit under this section if such programs are offered by a sponsor registered with the Board and include information pertaining to each of the following topics:

  • Oregon Administrative Rules and Oregon Revised Statutes pertaining to the practice of public accountancy.
  • Examples of issues or situations that require a licensee to understand the statutes, rules and case law relevant to the practice of public accountancy;
  • The Code of Professional Conduct adopted by the Board and set forth in OAR chapter 801, division 030.
  • Review of recent case law pertaining to ethics and professional responsibilities for the accounting profession.

Other Subject Area Requirements
None

Credit Limitations

  • 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.
  • University or college courses. Credit courses: Each semester hour equals 15 hours CE; each quarter hour equals 10 hours CE;  Non-credit courses: Each classroom hour will equal 50 minutes credit.
  • Instructors, discussion leaders, or speakers receive CPE credit for preparation time up to two times the time for presentation, in addition to the time for presentation.
  • Non-technical credits are limited to 16 hours and cannot be carried forward.
  • Credit for Practice Review is limited to 2 hours per instance and 16 total hours.
  • Half credits are allowed after the first hour.

Other State Policies

  • Qualifying programs must be a formal program of learning that contributes directly to the professional competence of the licensee.
  • Programs qualify for CPE credit if they are offered by a board registered sponsor.
  • Oregon requires self-study courses to be from providers that are members of NASBA's Quality Assurance Service (QAS).
  • CPE Credit for State Legislative Joint Ways and Means Committee Members - Licensees who serve as members of the Oregon Joint Ways and Means Legislative Committee shall be allowed up to 16 hours of the total CPE requirement for the renewal period.
  • 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.

Non-Residency Licensees Requirement

  • If a licensee's principal place of business is located in another jurisdiction and the other jurisdiction has established a professional conduct and ethics CPE requirement, the licensee may meet the ethics requirement by demonstrating compliance with the other jurisdiction's professional conduct and ethics CPE requirement. The number of CPE hours and the ethics course that meet the CPE requirement of such other jurisdiction will be accepted in Oregon, except that the ethics requirement of the other jurisdiction must provide for an ethics program to be reported at least once every four years as a condition for renewal. The licensee shall report such classes as provided in these rules.
  • If a licensee has a principal place of business in another jurisdiction that does not have a professional conduct and ethics CPE requirement, the licensee must complete the ethics requirement from a sponsor registered with the Board.
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