Oregon

License Renewal Deadline:

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

Total CPE Hours Required:

80 hours

Minimum CE Hours per year:

20 hour

Ethics Requirements:

Ethics Requirement: A minimum of four (4) hours of ethics training must be completed every two (2) years.

Qualifying Programs: Programs in ethics qualify for CPE credit if they are offered by a sponsor registered with the Board and include information on the following topics:

• Oregon Administrative Rules and Oregon Revised Statutes pertaining to the practice of public accountancy.
• Examples of issues or situations requiring 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.
• A review of recent case law pertaining to ethics and professional responsibilities for the accounting profession.

Ethics for Subsequent Permit Renewal:

• Four (4) hours in professional conduct and ethics in any ethics program that meets Oregon’s general CPE requirements.
• If the licensee’s principal place of business is not Oregon, they may meet the Oregon ethics requirement by fulfilling the ethics requirement of their principal place of business. If the principal place of business does not have an ethics requirement, the licensee must meet Oregon’s ethics requirement.

Credit Limitations:

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 the publication date for the first publication only.

Non-Technical Credits: Credit in non-technical subjects is limited to 16 hours and cannot be carried forward.

Practice Review: Credit for practice review is limited to:

• 2 hours per instance
• A total of 16 hours

Self-Study: Self-study credit must be approved by NASBA’s Quality Assurance Service (QAS).

Other State Policies:

Qualifying Programs: Programs must be formal programs of learning that contribute directly to the professional competence of the licensee.

GFOA Certificate of Achievement Program: Licensees who review reports for the GFOA Certificate of Achievement program are allowed up to 16 hours of the total CPE requirement for the renewal period.

Accepted Providers: Oregon accepts CPE credits for programs offered by National Registry sponsors.

Carryforward Hours: Licensees may carry forward a maximum of 20 CPE hours to the subsequent reporting period. These hours may be applied to the total number of CPE hours due but cannot be used to meet the 24-hour annual requirement. Carryforward hours are not designated as technical or non-technical and simply reduce the total hours required to be reported. All other limitations for reporting apply to each renewal period.

CPE Reciprocity: Active licensees whose principal place of business is outside of Oregon and who are seeking renewal of their permit are deemed to meet the CPE requirements in OAR 801-040-0010(1) by fulfilling the CPE requirements for renewal in the jurisdiction where their principal place of business is located. Applicants for renewal whose principal place of business is in a jurisdiction without CPE requirements for renewal are not eligible for reciprocity.