Oregon operates on a biennial continuing professional education cycle. Active CPAs must complete 80 hours every two years, including a minimum of 20 hours annually and 4 hours of ethics during each renewal period.
General requirement
Active licensees must complete at least 80 hours of CPE during each two-year reporting period. A minimum of 20 hours must be completed each year.
The reporting period runs from July 1 through June 30. License renewal occurs June 30 based on license number:
- Odd-numbered licenses renew in odd-numbered years
- Even-numbered licenses renew in even-numbered years
Ethics requirement
Oregon requires 4 hours of ethics during each biennial renewal period. As of Oct. 1, 2023, this requirement may be satisfied with any ethics-coded CPE program that meets general CPE standards. A state-specific ethics course is not required.
Nontechnical credit limitations
Nontechnical CPE is limited to:
- 16 hours per renewal period for active licensees
- 8 hours per renewal period for inactive licensees
Examples of nontechnical subjects include communication, marketing, personal development, human resources and business management.
Carryforward
Active licensees may carry forward up to 20 hours of excess CPE into the next renewal period. Inactive licensees may carry forward up to 8 hours.
Carryforward hours may be applied to the total requirement but cannot be used to satisfy the 20-hour annual minimum. Carryforward hours are not designated as technical or nontechnical.
Credit limitations
- Instruction and authorship: Combined maximum of 50% of required hours.
- Instruction: No credit for repeat presentations unless content is substantially changed.
- Authorship: Credit granted upon first publication only.
- Peer review: Limited to 2 hours per instance and 16 hours per renewal period.
- GFOA Certificate of Achievement: Up to 16 hours for reviewing reports.
Credit calculation
- Instruction: Preparation time may equal up to two times presentation time, plus presentation credit.
- Partial credit: Half-credit increments allowed (25 minutes equals 0.5 CPE).
- University credit courses: 15 CPE hours per semester hour and 10 CPE hours per quarter hour (technical subjects only).
- Noncredit courses: One CPE hour per 50 minutes of instruction.
- Nano learning: Credit awarded in 0.2-hour increments.
Provider requirements
Self-study courses must be provided by sponsors listed on the NASBA National Registry. Certificates of completion must include the sponsor’s six-digit NASBA Registry number.
Live courses, including live webinars, are not required to register with the Oregon Board. Webinars qualify as live programs if participants can interact with the instructor.
Inactive licensees
Inactive licensees must complete 32 hours of CPE every two years, including 4 hours of ethics. No more than 8 hours may be in nontechnical subjects, and there is no annual minimum requirement. Carryforward is limited to 8 hours.
Retired status
CPAs who have held an active license for at least 20 years may qualify for retired status. Retired licensees are not required to complete CPE but must renew every two years to maintain retired status.
Municipal auditors
Licensees on the municipal roster must complete 24 hours in governmental accounting and auditing during each renewal period. At least 16 hours must be in specific governmental subjects, including:
- Audits of state and local governmental units
- Governmental accounting and financial reporting standards
- Government auditing standards
- Single Audit Act and related guidance
- Oregon Local Budget Law
- Minimum standards for audits of Oregon municipal corporations
No more than 8 of the 24 hours may be in GAAS or GAAP courses. These hours may be included in the 80-hour total requirement.
CPE reciprocity
Licensees whose principal place of business is outside Oregon may meet Oregon’s CPE requirements by complying with the requirements of their home jurisdiction. If that jurisdiction does not require CPE, Oregon requirements must be met.
Record retention
Licensees must retain documentation of completed CPE for at least five years after completion.