Oregon

Oregon CPE Requirements:

Even-numbered permits expire on June 30 of even-numbered years and odd-numbered permits expire on June 30 of odd-numbered years. Renewal requires the completion of 80 hours of CPE by the end of the expiration period, with a minimum of 24 hours per each year of the renewal period.

Special Requirements/Limitations:

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

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. A minimum of 16 hours are required in the following subjects:

  • 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; or
  • 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. Courses that make up the 8 hours described may include such topics as current developments in audit methodology, assessment of internal controls and statistical sampling. The 24 hours of CPE required under this rule may be included in the 80 hours of CPE required for renewal of the CPA/PA permit.

All active licensees are required to complete 4 hours of CPE in professional conduct and ethics every two years. This four-hour requirement can be met by those licensees not renewing for the first time by taking our Oregon Ethics course. Go to the ethics section on our home page and follow the links.

All required CPE can be acquired through self-study.

Do AEG courses qualify for credit in Oregon?

Yes. Individual study programs, correspondence courses or other individual study programs will qualify for CPE credit only if approved by the NASBA Quality Assurance Service (QAS). As a member of NASBA’s QAS sponsor approval program, our courses are accepted for credit in Oregon.

How are our recommended CPE hours determined?

As a member of the NASBA QAS sponsor approval program, we are required to conform to the measurement standards contained in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA. Under these Standards our credits are based upon 1 CPE credit for every 50-minutes of study time, as determined by the average test results of CPAs pre-testing the material prior to publication.

Board contact information:

Oregon State Board of Accountancy
3218 Pringle Road SE #110
Salem, OR 97302-6307
Phone: (503) 378-4181
Fax: (503) 378-3575
Website: http://egov.oregon.gov/BOA/