Oregon CPA CPE Requirements

How to reach the regulator directly.

Oregon State Board of Accountancy
200 Hawthorne Ave. SE, Suite D450
Salem, OR 97301-5289

Tel: (503) 378-4181
Fax: (503) 378-3575

Email: BOA.Info@oregon.gov

The regulator's own published rules and related resources.

Oregon State Board of Accountancy

The total continuing education hours required.

80 hours for active licensees.

Effective January 1, 2012: 32 hours for inactive licensees (refer to "Exemptions" secton below).

The detailed rules behind that total -- category minimums, ethics, and other conditions.

Each biennial renewal period, certified public accountants and public accountants must report satisfactory evidence of having completed 80 hours of continuing professional education (CPE) unless such requirement is waived by the Board.

At least 24 of the required 80 CPE hours shall be completed in each year of the renewal period. Hours carried forward from the previous reporting period (carry-forward hours) may not be used to meet the minimum annual requirement

CPE hours must be completed during the two-year period immediately preceding the renewal date, except for carry-forward hours.

Ethics CPE Requirement:

CPE hours in professional conduct and ethics are included in the 80 hour requirement for each renewal period.

Effective January 1, 2009 / Updated July 1 ,2020: Beginning with the CPE period ending June 30, 2009: All active and inactive Oregon licensees are required to report at least 4 hours of Oregon-specific ethics each biennial renewal period, which may be satisfied by any ethics program approved by the Board.

CPE ethics programs. CPE programs in ethics are eligible for CPE credit if the program is offered by a sponsor registered with the Board and includes information pertaining to each of the following topics:

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

Prior to January 1, 2009: Active licensees are required to successfully complete and report at least four hours of CPE in professional conduct and ethics (ethics requirement) every four years. All licensees holding even numbered permits shall complete and report the ethics requirement beginning with the reporting period in 2004, and every fourth year thereafter. All licensees holding odd-numbered permits shall complete and report the ethics requirement beginning with the reporting period in 2005, and every fourth year thereafter. Licensees may report the four hour Ethics CPE requirement in either of the two renewal periods that fall within each four year period.

Acceptable Subject Matter:

Refer to "General Characteristics of Accredited Education" below for examples of "technical subjects" and "non-technical subjects."

Non-Technical Subjects Limitation:

Credit for programs in non-technical subjects is limited to 16 CPE hours per renewal period.

• NOTE: May 25, 2016: CeriFi CPEdge has confirmed with the OR Board that 'non-technical' credits earned in excess of the 16 allowable for the current period, may not be carried over to the next period. In other words, licensees can earn up to 16 credits of 'non-technical' credits for use in the current period, but any credits in excess of these 16 will be discarded.

Municipal Auditor Roster:

Licensees admitted to the municipal roster are required to complete 24 hours of CPE in subjects directly related to the governmental environment and governmental auditing during each renewal period. The required number of CPE hours for renewal may include CPE programs of any level (basic, intermediate, advanced or updates). At least 16 of the 24 CPE hours required must be in one or more of the following subjects:

1. Audits of state and local governmental units;
2. Governmental accounting and financial reporting standards and updates;
3. Generally Accepted Governmental Auditing Standards and updates;
4. Single Audit Act and related circulars and supplements published by the Government Accountability Office, Office of Management and Budget;
5. Oregon Local Budget Law; or
6. Minimum standards of audits and reviews of Oregon municipal corporations.

Limitation: No more than 8 of the 24 required hours for municipal auditors may be in courses relating to generally accepted auditing standards and procedures. Courses that make up the 8 hours described herein may include such topics as current developments in audit methodology, assessment of internal controls and statistical sampling.

CPE credit: The 24 hours of CPE required for renewal of municipal audit authority may be included in the 80 hours of CPE required for renewal of the CPA/PA license.

How the reporting cycle is structured.

OR Licensees: Biennial (July 1 - June 30, every two years).

Out-of-state municipal auditors: January 1 of even-numbered years - December 31 of odd-numbered years (2-year period).

When a reporting cycle begins.

OR Licenses that end in even numbers: July 1 of even-numbered years.

OR Licenses that end in odd numbers: July 1 of odd-numbered years.

Out-of-state municipal auditors: January 1 of even-numbered years.

How completed credits are reported to the regulator.

Controls and Reporting:

Reporting requirement. As a requirement of renewal of an active license, licensees are required to certify that the licensee has fulfilled the CPE requirement by signing the certification section on the renewal form. Licensees are required to report the following information for each CPE program listed on the renewal form:

Evidence of Completion:

Licensees are required to document all CPE programs claimed for CPE credit and to provide the appropriate proof of completion for the number of qualifying CPE credits claimed for each program. Licensees must retain proof of completion for each CPE program reported for a period of 5 years after completion of the program.

Updated January 1, 2020: CPE programs: The evidence of completion must include:

1. Name of program sponsor;
2. Program title;
3. Type of CPE program, using designations provided on renewal form;
4. For self-study programs, the program sponsor’s Registry number;
5. Date(s) attended or date of completion; and
6. Number of hours claimed.

Published articles and books: The CPE report must include the following information for publications to be eligible for CPE credit:

1. Name and address of the publisher;
2. Title of publication;
3. Description of content;
4. Dates of first publication; and
5. Number of hours claimed.

Group study programs: Evidence of completion includes a written course outline and certificate of completion or attendance record provided by each program sponsor. The evidence of completion must include the sponsor name, course title, date of attendance or date of completion, name of participating licensee, statement that the sponsor is included on NASBA’s National Registry and providing the registry number, if appropriate, and the number of CPE hours earned;

Individual study programs: Evidence of completion must include the name of the participating licensee, sponsor name, program title, date of completion, instructor name, if applicable, statement that the sponsor is included on NASBA’s National Registry and provide registry number, if appropriate, and number of CPE hours allowed.

Effective January 1, 2020: Nano-learning: Evidence of satisfactory completion of a nano-learning course requires the participant to successfully complete a qualified assessment with a passing grade of 100 percent.

Lecturer, discussion leader, or speaker: Evidence of completion includes a copy of the agenda or outline provided for each presentation, lecture or speaking engagement, stating the date of presentation and name of the sponsoring organization. For university courses taught, evidence of completion should include the course syllabus and outline for each class.

Published articles: Evidence of completion includes a copy of the title page or other pages that show the title, date of publication, and a description of the content for each article reported for CPE credit.

Reviewing peer review reports for Board approved Peer Review Programs: Evidence of completion includes proof of attendance, provided by the sponsor of the approved Peer Review Program, for each meeting attended.

State Legislative Joint Ways and Means Committee Members: Evidence of completion shall be a copy of the membership roster published during the legislative session indicating the specific section of the Joint Ways and Means sub-committee on which the licensee served.

University and college courses: An official copy of the college transcript from a regionally accredited college/university is evidence of completion for courses that earn college credit. An attendance schedule or sign-in sheet demonstrating the licensee’s attendance and prepared and maintained by the college will provide evidence of completion for courses that do not earn college credit.

The renewal or reporting deadline.

OR Licenses that end in even numbers: June 30 of even-numbered years.

OR Licenses that end in odd numbers: June 30 of odd-numbered years.

Out-of-state municipal auditors: December 31 of odd-numbered years.

The current renewal form provided by the Board shall be fully completed and postmarked by the US Post Office or other delivery service no later than June 30 of the year in which the license shall expire.

If the renewal application is postmarked by the US Post Office or other delivery service after June 30, the licensee shall submit the Board-determined late fee.

→ Get monthly reminders before this deadline

What happens if the requirement is not met.

Effective January 1, 2004: The Board may verify CPE reports submitted by licensees. When selected for audit, licensees are required to provide the following information for each CPE program selected by the Board:

1. Certificate of completion or similar documentation that confirms attendance at the program and the number of eligible CPE hours; and
2. Upon request from the Board, a written statement describing how a CPE program directly contributes to the licensee's professional competency.

Licensees who do not meet CPE requirements as required by the Board will be notified of the deficiency and a designated number of days will be allowed for the applicant to correct the deficiencies.

Failure to Comply

CPE Penalty:

Active licensees who submit an application for renewal of a license and who have not complied with the CPE requirements are required to complete and report an additional 16 hours of qualifying CPE.

Effective January 1, 2016: Inactive licensees (refer to "Exemptions" above) who submit an application for renewal of an inactive license and who has not complied with the CPE requirements are required to complete and report an additional 8 hours of qualifying CPE.

Failure to comply with CPE requirements. Licensees who do not meet the CPE requirements are subject to disciplinary action, unless CPE requirements have been waived by the Board.

Reduced or prorated requirements for a first renewal.

CPE Requirement for new licensees.

Licensees who receive an initial license to practice public accountancy shall comply with the CPE requirements from the date of issuance of the license on a prorated basis calculated at 3-1/3 CPE hours per month, including the month of issuance, until the end of the renewal period in which the license is issued.

Annual Requirement Proration: The 24-hour annual CPE requirement shall also be prorated at two (2) CPE hours per month, including the month of issuance, until the end of the renewal period in which the license was issued.

CPE hours earned during any month of the two-year renewal cycle during which the initial license was issued shall be eligible for credit to meet the initial CPE requirement.

The maximum credit allowed for non-technical CPE hours is no more than 20% of the prorated CPE hours due.

Requirement for licensed public accountants who become licensed as certified public accountants. Licensees who receive a license to practice public accountancy as a licensed public accountant (under ORS 673.100), and who who receive an initial certificate and license to practice public accountancy as a certified public accountant shall, in addition to the requirement applicable to new licensees, complete and report 3-1/3 CPE hours for each month of the renewal period during which the person held a license as a public accountant. CPE hours earned during any month of the two year renewal cycle during which the initial license was issued shall be eligible for credit to meet this requirement.

Effective January 1, 2009: Ethics CPE Requirement: Beginning with the CPE period ending June 30, 2009: All active licensees who are applying for the first license renewal in Oregon are required to complete and report at least four hours of CPE in a professional conduct and ethics program that is offered by a sponsor registered with the Board and includes information pertaining to each of the following topics:

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

Municipal Auditor Proration:

During the first renewal period after appointment to the municipal roster, the 24 hour CPE requirement shall be prorated at one (1) CPE hour per month.

• February 2017: Note from CeriFi CPEdge: The OR Board has confirmed that if a Municipal auditor (Oregon CPA and out of state CPA) is admitted to the roster during their respective biennial period, the 24 CPE hours of governmental auditing is pro-rated in the amount of 1 CPE hour for each month they are on the roster, to include the month they were granted the municipal audit license.
  • Example: Joe Smith, OR CPA #1111 (odd-numbered renewal period) was added to the roster for municipal auditors Dec. 2016. For the renewal period ending June 30, 2017, he is required to report at least 7 CPE hours in governmental auditing.

Rules for professionals licensed elsewhere.

Holders of Certificates or License in Other States, US Territories or Foreign Countries

Substantial equivalency. An individual whose principal place of business is not in this state, who has an active license in good standing as a certified public accountant issued by another jurisdiction, and who meets the standards of substantial equivalency (as defined in ORS 673.010(21) and OAR 801-005-0010(48)), may practice public accountancy in this state.

Applications by reciprocity. Individuals who wish to establish a principal place of business in this state are required to obtain a CPA license under this section prior to practicing as a CPA in this state.

Ethics CPE Requirement:

Effective January 1, 2009 / Updated July 1, 2020: Licensees whose principal place of business is located in another jurisdiction may meet the ethics requirement of this rule by demonstrating compliance with the other jurisdiction's professional conduct and ethics CPE requirement. The number of CPE Ethics hours that meets the Ethics requirement of such other jurisdiction will be accepted in Oregon, so long as the other jurisdiction requires the licensee to complete an ethics program as a condition of renewal.

Effective January 1, 2009: An active licensee who is not renewing for the first time and whose principal place of business is in another jurisdiction that does not have a professional conduct and ethics CPE requirement must complete the ethics requirement as described and required by Oregon Board rules.

Prior to January 1, 2009: 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. The licensee shall report such classes as provided in these rules.

Prior to January 1, 2009 / Updated July 1, 2020: An active licensee whose principal place of business is in another jurisdiction that does not have a professional conduct and ethics CPE requirement must complete the Oregon-specific ethics requirement.

Municipal Auditors:

Individuals with an active CPA license issued by another jurisdiction that is recognized by the Board and who have authority to practice public accountancy in Oregon (under ORS 673.153) may be admitted to the OR municipal roster.

These individuals are required to complete 24 hours of CPE in subjects directly related to the governmental environment and governmental auditing during each renewal period. The renewal period for out of state municipal auditors is a 2-year period which ends on December 31 odd-numbered years. The required number of CPE hours for renewal may include CPE programs of any level (basic, intermediate, advanced or updates). At least 16 of the 24 CPE hours required must be in one or more of the following subjects:

1. Audits of state and local governmental units;
2. Governmental accounting and financial reporting standards and updates;
3. Generally Accepted Governmental Auditing Standards and updates;
4. Single Audit Act and related circulars and supplements published by the Government Accountability Office, Office of Management and Budget;
5. Oregon Local Budget Law; or
6. Minimum standards of audits and reviews of Oregon municipal corporations.

Limitation: No more than 8 of the 24 required hours for municipal auditors may be in courses relating to generally accepted auditing standards and procedures. Courses that make up the 8 hours described herein may include such topics as current developments in audit methodology, assessment of internal controls and statistical sampling.

Municipal Auditor Proration:

During the first renewal period after appointment to the municipal roster, the 24 hour CPE requirement shall be prorated at one (1) CPE hour per month.

1. February 2017: Note from CeriFi CPEdge: The OR Board has confirmed that if a Municipal auditor (Oregon CPA and out of state CPA) is admitted to the roster during their respective biennial period, the 24 CPE hours of governmental auditing is pro-rated in the amount of 1 CPE hour for each month they are on the roster, to include the month they were granted the municipal audit license.
   • Example: Amy Brown, WA CPA (out of state CPA) was added to the roster for municipal auditors February 2017. For the renewal period ending December 31, 2017, she is required to report at least 11 CPE hours in governmental auditing.

Who may be excused from all or part of this requirement.

Updated January 1, 2020: Reinstatement Requirements: Lapsed, Suspended, Retired or Inactive to Active Status

Effective January 1, 2020, all licensees reinstating an Oregon license to active or inactive status are required to report 4 hours of Oregon-specific ethics.

CPE Waivers:

The Board, in its discretion, may waive CPE requirements for:

1. Reasons of health, certified by a medical doctor, that prevent the licensee from complying with CPE requirements;
2. A licensee who is on extended active military duty, who does not practice public accountancy during the renewal period, and who provides a copy of orders to active military duty; and
3. Other good cause, to be determined by the Board on a case-by-case basis.

Requests for waivers. A request for waiver of CPE requirements must be submitted in writing for each renewal period during which the conditions supporting the waiver exist.

Prior to January 1, 2016: Waivers not available for inactive status. The provisions of this rule are not available for licensees on inactive status.

• NOTE: After January 1, 2016, waiver requests by an inactive licensee will be evaluated in the same manner as other CPE waiver requests.

Inactive Status and Retired Status (Updated January 4, 2017):

Inactive Status:

Definition: Inactive status means a license status granted by the Board to a licensee:

1. Whose license is not expired, suspended, revoked or in retired status and;
2. Who has met and agreed to all conditions and requirements set out in OAR 801-010-0120 relating to inactive status licensure.

Biennial CPE Requirements for Inactive Licensees: A licensee who is granted inactive status must:

1. Obtain 32 hours of qualified continuing professional education during a two-year renewal period;
2. Effective January 1, 2020: Four CPE hours in Oregon-specific ethics are included in the 32 hour requirement for each renewal period effective July 1, 2020;
3. A maximum of 8 hours may be in non-technical subjects.
4. Updated January 1, 2020: A maximum of 8 CPE hours may be carried forward from one reporting period to the next and may be used in partial fulfillment of the 32 hour requirement.
5. Effective January 1, 2020: Licensees that do not meet the CPE requirements stated above will be assessed an 8 hour CPE penalty.

Prior to January 1, 2016: Transitional Time Line for Current Inactive Status Licensees:

• 2012 Expiration Date: Report 8 hours of CPE by the renewal date.
• 2013 Expiration Date: Report 24 hours of CPE by renewal date.

Prior to January 1, 2012: Inactive licensees were not required to complete CPE (per OAR 801-010-0120(2)).

Retired Status:

Definition: Retired means a license status conferred by the Board upon a licensee who:

1. At any age, has held an active license in good standing, to practice public accountancy in Oregon for a combined period of not less than 20 years, or
2. Has reached 65 years of age, and
3. Has met and agreed to all conditions and requirements set out in OAR 801-010-0120 relating to retired status licensure.

An application for retired license status must be made on a form provided by the Board and must be accompanied by a fee prescribed by OAR 801-010-0010.

A retired status licensee is not required to obtain or report any CPE.

Updated January 1, 2020: Reinstatement Requirements: Lapsed, Suspended, Retired or Inactive to Active Status

Lapsed licenses. Licenses that are not properly renewed shall lapse. Lapsed licenses may be reinstated to active, inactive or retired status. To reinstate to active status an individual must:

1. Provide a detailed written description of the business and professional activities of the individual during the period of lapse, and indicate whether the individual was holding out as a CPA or PA during the period of lapse;
2. Submit an application for reinstatement on a form provided by the Board;
3. Submit payment of the application fee and the active renewal fee for each renewal period that the license was lapsed;
4. Complete and report the appropriate CPE hours described in this rule, plus a penalty of an additional 16 CPE hours.
5. Complete and report four (4) CPE hours in professional conduct and ethics; and
6. Submit proof of completion certificates for each CPE course submitted for reinstatement.
7. Effective January 1, 2020: Credit for programs in non-technical subjects is limited to 16 CPE hours.
8. Effective January 1, 2020: CPE hours used for reinstatement may not be claimed on renewal application.

Holders of licenses that are lapsed less than two years must:

1. Complete and report 80 CPE hours, plus a 16 hour penalty (96 hours) which must be completed within the 12 month period immediately preceding the date the application for reinstatement is received at the Board office;
2. Complete and report four (4) CPE hours in Oregon-specific ethics; and
3. Comply with CPE requirements for the period following reinstatement until the next renewal date on a pro rata basis. CPE hours are calculated at the rate of 3-1/3 hours per month, including the month of reinstatement, from the date of reinstatement to the end of the current renewal period.

Holders of licenses that are lapsed more than two and less than six years shall:

1. Complete and report 160 CPE hours, plus a 16-hour penalty (176 hours), which must be completed within the 12 month period immediately preceding the date the application for reinstatement is received at the Board office;
2. Comply with CPE requirements under these rules for the period following reinstatement until the next renewal date on a pro rata basis. CPE hours are calculated at the rate of 3-1/3 hours per month, including the month of reinstatement, from the date of reinstatement to the end of the current renewal period; and
3. Complete and report four CPE hours in Oregon-specific ethics.

Reinstatement from Lapsed Status to Inactive Status: A person who is lapsed may apply to reinstate the license to inactive status by:

1. Submit an application for reinstatement on a form provided by the Board.
2. Paying the application and the inactive renewal fee for the renewal period in which the application is submitted;
3. Provide a detailed written description of the business and professional activities of the individual during the period of lapse, and indicate whether the individual was holding out as a CPA or PA during the period of lapse; and
4. Complete and submit 32 hours plus an 8-hour penalty (40 hours) of CPE with proof of completion certificates for CPE courses taken within 12 months immediately preceding the date the reinstatement application is received at the Board office.
5. Effective January 1, 2020: CPE hours used for reinstatement may not be claimed on renewal application.
6. Inactive licensees must report at least 4 hours of Oregon-specific ethics beginning July 1, 2020.
7. The four (4) hours of Oregon-specific ethics are included in the 40 hour requirement.

Reinstatement from Lapsed status to Retired Status: A person who is lapsed may apply to reinstate to retired status by:

1. Submit an application for reinstatement on a form provided by the Board;
2. Paying the application and retired renewal fee for the renewal period in which the application is submitted; and
3. Verify eligibility for retired status as defined in OAR 801-010-0120(6).

Lapsed more than six years or three renewal periods:

1. A license that is lapsed for more than three renewal periods will expire.
2. An expired license may be restored only upon:
   1. Submission of a reciprocity application as outlined in OAR 801-010-0080; or
   2. Licensee can elect to take and pass the CPA exam and apply for initial licensure. A person who elects this option must meet the requirements of OAR 801-010-0050, 801-010-0060 and 801-010-0065; or
   3. Upon the Board’s determination that there is good cause.

Inactive Status licenses reinstating to Active Status. To reinstate a license from inactive status to active status, the holder of such license shall:

1. Submit an application for reinstatement on a form provided by the Board together with payment of the application fee and active license fee;
2. Provide a detailed written description of the business and professional activities of the individual during the period of inactive, and indicate whether the individual was holding out as a CPA or PA during the period of inactive; and
3. Complete and report CPE as provided by this rule.
   1. If Inactive for 2-years or less, inactive licensees are required to complete and report 136 CPE hours, which shall have been completed within the 12 month period immediately preceding the date the application for reinstatement is received at the Board office, together with the proof of completion certificates for all hours reported.
   2. Credit will only be given for CPE reported while on inactive status for the renewal period immediately preceding the date of the reinstatement application (maximum of 32 hours).
   3. If Inactive for more than 2-years, inactive licensees are required to complete and report 160 CPE hours, which shall be completed within the 12 month period immediately preceding the date the application for reinstatement is received at the Board office, together with proof of completion certificates for all hours reported.
   4. Effective January 1, 2020: Credit for programs in non-technical subjects is limited to 16 CPE hours.
4. Complete and report four (4) CPE hours of Oregon-specific ethics.
5. Credit will only be given for CPE taken while on inactive status for the two (2) renewal periods immediately preceding the date of the reinstatement application (maximum of 64 hours).
6. Effective January 1, 2020: CPE hours used for reinstatement may not be claimed on renewal application.

Reinstatement from Retired Status to Inactive Status: A retired status licensee may apply to reinstate the license to inactive status by:

1. Submit an application for reinstatement on a form provided by the Board together with payment of the application fee and inactive license fee;
2. Provide a detailed written description of the business and professional activities of the individual during the period of retired, and indicate whether the individual was holding out as a CPA or PA during the period of retired; and
3. Complete and submit 32 hours of CPE with proof of completion certificates that were taken within 12 months immediately preceding the date the reinstatement application is received at the Board office.
4. Effective January 1, 2020: Credit for programs in non-technical subjects is limited to 8 CPE hours.
5. Effective January 1, 2020: CPE hours used for reinstatement may not be claimed on renewal application.

Reinstatement from Retired Status to Active Status: A retired status licensee may apply to reinstate the license to active status by:

1. Submit an application for reinstatement on a form provided by the Board together with payment of the application fee and active license fee;
2. Provide a detailed written description of the business and professional activities of the individual during the period of retired, and indicate whether the individual was holding out as a CPA or PA during the period of retired; and
3. Meet the CPE requirements for reinstatement as set forth in OAR 801-010-0130(2) or (3) relating to reinstatement from lapsed status to active status, as applicable; however, no penalty CPE hours are required.
4. Effective January 1, 2020: Credit for programs in non-technical subjects is limited to 16 CPE hours.

Reinstatement of Suspended licenses. To reinstate a license that is suspended (under ORS 673.170), the holder of such license shall:

1. Provide evidence of satisfaction or completion of all terms and conditions stated in the order suspending the licensee;
2. Provide a detailed written description of the business and professional activities engaged in by the suspended licensee during the period of suspension and certify that the suspended licensee was not holding out or otherwise representing him/herself as a CPA or PA during the period of suspension;
3. Submit an application for reinstatement on a form provided by the Board;
4. Submit payment of the application fee and the active renewal fee for each renewal period that the licensed was suspended;
5. Complete and report the appropriate CPE hours as follows:
   1. If the license has been suspended for less than two years, complete and report 80 CPE hours plus a 16-hour CPE penalty (96 hours), which must be completed within the 12 month period immediately preceding the date the reinstatement application is received at the Board office together with proof of completion certificates; or
   2. If the license has been suspended two years or more, complete and report 160 CPE hours plus a 16-hour CPE penalty (176 hours), which must be completed within the 12 month period immediately preceding the date the reinstatement application is received at the Board office together with proof of completion certificates;
   3. Complete and report four (4) CPE hours of Oregon-specific ethics.
   4. Effective January 1, 2020: Credit for programs in non-technical subjects is limited to 16 CPE hours.
   5. Compliance with CPE requirements under these rules for the period following reinstatement until the next renewal date will be determined on a pro rata basis, to be calculated at the rate of 3-1/3 hours per month, including the month of reinstatement, from the date of reinstatement to the end of the renewal period in which reinstatement occurs.
   6. Effective January 1, 2020: CPE hours used for reinstatement may not be claimed on renewal application.
6. The holder of a suspended license shall remain in suspended status until the holder’s application for reinstatement has been approved by the Board.

License holders in other jurisdictions. Licensees who hold an active license to practice public accountancy issued under the laws of another jurisdiction, whose principal place of business is in such other jurisdiction, and who wish to reinstate an Oregon license that has been lapsed for less than six years or inactive for any period shall:

1. Submit a reinstatement application provided by the Board along with evidence that the applicant holds a valid license to practice public accountancy issued by another jurisdiction; and
2. Submit payment of the reinstatement application fee stated in OAR 801-010-0010(1)(d) together with the renewal application fee stated in OAR 801-010-0010(3)(a).
3. Upon reinstatement, licensee shall complete CPE requirements described in these rules on a pro rata basis, calculated at 3-1/3 hours per month, including the month of reinstatement, until the end of the renewal period in which reinstatement occurs.

24 Hour Minimum annual CPE requirement for active status permits. Licensees whose licenses are reinstated under this rule to active status are required to meet the 24 hour minimum annual CPE requirement at the pro-rated calculation of two (2) CPE hours for each month, including the month of reinstatement, until the end of the renewal period in which the licensee is reinstated.

Whether unused credits can apply to the next period.

Hours carried forward from the previous reporting period (carry-forward hours) may not be used to meet the minimum annual requirement.

Updated January 1, 2016: A maximum of 20 CPE hours may be carried forward from one reporting period to the next and may be used in partial fulfillment of the 80 hour requirement.

• NOTE: May 25, 2016: CeriFi CPEdge has confirmed with the OR Board that 'non-technical' credits earned in excess of the 16 allowable for the current period, may not be carried over to the next period. In other words, licensees can earn up to 16 credits of 'non-technical' credits for use in the current period, but any credits in excess of these 16 will be discarded.

Prior to January 1, 2016: A maximum of 20 CPE hours in technical subjects may be carried forward from one reporting period to the next and may be used in partial fulfillment of the 80 hour requirement.

→ CE Tracking calculates carryover for you

Rule changes the regulator has finalized, with effective dates.

Refer to the specific sections above for more details on any of the items noted below.

Updated July, 1 2020: All active and inactive Oregon licensees are required to report at least 4 hours of Oregon-specific ethics each biennial renewal period.

• Licensees whose principal place of business is located in another jurisdiction may meet the ethics requirement of this rule by demonstrating compliance with the other jurisdiction's professional conduct and ethics CPE requirement. The number of CPE Ethics hours that meets the Ethics requirement of such other jurisdiction will be accepted in Oregon, so long as the other jurisdiction requires the licensee to complete an ethics program as a condition of renewal.
• An active licensee whose principal place of business is in another jurisdiction that does not have a professional conduct and ethics CPE requirement must complete the Oregon-specific ethics requirement.
• All other active licensees are required to complete and report four hours of Oregon-specific CPE in ethics with each biennial renewal application, which may be satisfied by any ethics program approved by the Board.

Effective January 1, 2020: The OR Board updated several rules. Updates included:

• Nano-Learning: The OR Board now accepts nano-learning. There is a 10 percent limitation on credits that can be earned in nano-learning. The new rules include standards for nano-learning programs in order to qualify for CPE.
• Credit Calculations: Under the new rules, CPE may be earned in .2 or .5 credit increments. There is no minimum based on delivery type. For example, a 25-minute webinar will count as 0.5 CPE credits.
• Inactive licensees: Four CPE hours in Oregon-specific ethics must be included in the 32 hour requirement for each renewal period effective July 1, 2020. A maximum of 8 hours can be carried forward from one reporting period to another and may be used in partial fulfillment of the 32-hour requirement. A penalty of 8 CPE hours will be assessed to inactive licensees who do not meet the CPE requirements.
• Adjustments have been made as to which subject areas are considered "Technical" and "Nontechnical."
• The new rules clarify that CPE hours can't be used for reinstatement.
• Other minor rule changes are noted above and are preceded with either "Effective January 1, 2020" or "Updated January 1, 2020."

Effective January 4, 2017: The OR Board updated several rules as noted above. The changes affecting CPE are:

1. Removal of references to "QAS."
2. Clarify that sponsors must maintain attendance information for five years (to align with licensee record maintenance requirement).
3. Allow CPE credit calculations to begin a 1/2 credit (for all programs) and not require that a full hour be earned first. CPE will then increment by 1/2 credits.
4. Revised and update language to increase clarity; related to inactive licenses, reactivation.

Effective January 1, 2016: The OR Board updated language to several rules to increase clarity and introduce several new rules affecting to inactive licenses, reactivation, and carryover. Other minor clarifications were also made. Refer to the paragraphs above which are preceded by “Updated January 1, 2016.”

Enforcement:

Effective January 1, 2016: Inactive licensees will be assessed an 8-hour CPE penalty for non-compliance with CPE rules.

Carryover Credit:

Updated January 1, 2016: A maximum of 20 CPE hours may be carried forward from one reporting period to the next and may be used in partial fulfillment of the 80 hour requirement.

• Note from CeriFi CPEdge: Prior to January 1, 2016, non-technical hours were not allowed to be carried over. Refer to the “Carryover Credit” section above for more details

Exemptions:

Effective January 1, 2016: For inactive licensees, a maximum of 8 hours may be carried-forward to the next renewal period (refer to "Exemptions" section for additional minor rule changes related to inactive licensees made January 1, 2016).

Credit Hours Required:

Effective January 1, 2012: 32 hours for "inactive" licensees (refer to "Exemptions" section).

Exemptions:

Effective January 1, 2012: Biennial CPE Requirements for Inactive Licensees: A licensee who is granted inactive status must:

1. Obtain 32 hours of qualified continuing professional education during a two-year renewal period;
2. A maximum of 8 hours may be in non-technical subjects.

Transitional Time Line for Current "Inactive" Status Licensees:

• 2012 Expiration Date: Report 8 hours of CPE by the renewal date.
• 2013 Expiration Date: Report 24 hours of CPE by renewal date.

New "Retired" Status:

Effective January 1, 2012:"Retired" means a license status conferred by the Board upon a license who:

1. At any age, has held an active license in good standing, not suspended or revoked, to practice public accountancy in Oregon for a combined period of not less than 20 years, or
2. Has reached 65 years of age.
3. A licensee in retired status may not perform any attest services nor sign any tax returns as a preparer.
4. The status retired does not preclude a person from performing public accounting services for which the retired licensee receives no direct or indirect compensation.
5. A retired licensee may sign any documents related to such non-compensated services as "CPA Retired" or "PA Retired."

Effective January 1, 2012:Licensees who have been granted retired status by the Board do not have a CPE requirement.

Requirements for Non-Residents:

• NOTE: Effective January 1, 2010: CeriFi CPEdge has confirmed that the Oregon Board of Accountancy no longer has authority to issue Substantial Equivalency Authorizations. If an individual is practicing in Oregon based on mobility, they will need to comply with the requirements in ORS 673.153

Breakdown of Specific Requirements:

Effective January 1, 2009: Ethics Requirement: Beginning with the CPE period ending June 30, 2009: All active licensees are required to complete and report four hours of CPE in professional conduct and ethics with each biennial renewal application, which may be satisfied by any ethics program that meets the Board's general CPE requirements.

CPE hours in professional conduct and ethics are included in the 80 hour requirement for each renewal period.

Requirements for New Licensees:

Effective January 1, 2009: Ethics CPE Requirement: Beginning with the CPE period ending June 30, 2009: All active licensees who are applying for the first renewal license in Oregon are required to complete and report at least four hours of CPE in a professional conduct and ethics program that is offered by a sponsor registered with the Board and includes information pertaining to each of the following topics:

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

Requirements for Non-residents:

Effective January 1, 2009: Ethics CPE requirement. Licensees who are not renewing for the first time and whose principal place of business is located in another jurisdiction may meet the ethics requirement of this rule by demonstrating compliance with the other jurisdiction's professional conduct and ethics CPE requirement. The number of CPE Ethics hours that meets the Ethics requirement of such other jurisdiction will be accepted in Oregon, so long as the other jurisdiction requires the licensee to complete an ethics program as a condition of renewal.

Effective January 1, 2009: An active licensee who is not renewing for the first time and whose principal place of business is in another jurisdiction that does not have a professional conduct and ethics CPE requirement must complete the ethics requirement as described and required by Oregon Board rules.

Exemptions:

Effective January 1, 2009: Upon reinstatement, Licensees who hold an active license to practice public accountancy issued under the laws of another jurisdiction, whose principal place of business is in such other jurisdiction, and who wish to reinstate an Oregon license that has been lapsed or inactive for more than two years shall complete CPE requirements described in these rules on a pro rata basis, calculated at 3-1/3 hours per month, including the month of reinstatement until the end of the renewal period in which reinstatement occurs.

Credit for University / College Credit:

Effective January 1, 2008: Distance learning programs offered by an accredited university or college are eligible for CPE credit without meeting the requirement of NASBA Quality Assurance Service approval.

Credit for Self-Study Education:

Effective January 1, 2008: Distance learning programs offered by an accredited university or college are eligible for CPE credit, without meeting the requirement of NASBA Quality Assurance Service approval described in section (4) of this rule.

General Characteristics of Accredited Education:

Effective January 1, 2005: CPE credit may be issued in half increments (equal to 25 minute program periods) after the first credit has been earned.

Requirements for New Licensees:

Effective January 1, 2004: The 24 hour annual CPE requirement shall also be prorated at two (2) CPE hours per month, including the month of issuance, until June 30 of the renewal period in which the license was issued.

Enforcement:

Effective January 1, 2004: The Board may verify CPE reports submitted by licensees. When selected for verification licensees are required to provide the following information for each CPE program selected by the Board:

1. Certificate of completion or similar documentation that confirms attendance at the program and the number of eligible CPE hours; and
2. Upon request from the Board, a written statement describing how a CPE program directly contributes to the licensee's professional competency.