Oregon CPE Requirements
BOARD INFORMATION FOR REFERRALS:
Oregon State Board of Accountancy
200 Hawthorne Ave SE Suite D450
Salem, Oregon 97301-5289
Phone: (503) 378-4181
Fax: (503) 378-3575
Website: www.oregon.gov/BOA/
DO PES COURSES QUALIFY FOR CPE IN THE STATE OF OREGON? YES!
The board requires that ALL self study or correspondence courses must be taken from sponsors approved as a NASBA QAS provider. Professional Education Services, LP (PES) is registered with NASBA QAS (#103592) on the National Registry of CPE sponsors and has issued credits in the state of Oregon without any problems.
LICENSE RENEWAL INFORMATION:
- 80 hours / 2 years.
- Minimum of 24 hours/year.
- Maximum of 16 hrs in non-technical courses per renewal period.
- Ethics (effective 7/1/2020): all active and inactive Oregon licensees are required to report at least 4 hours of OREGON-specific ethics each biennial renewal period. PES course 4800: Ethics and Professional Conduct for Oregon CPAs can be used to fulfill this requirement and has been specifically reviewed and approved by the BOA:
- 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 programs approved by the Board.
LICENSE EXPIRATION INFORMATION:
- Registrant with odd numbered licenses must register biennially on 6/30 of every odd year.
- Registrant with even numbered licenses must register biennially on 6/30 of every even year.
CPE COMPLETION DUE BY:
- CPE must be completed and reported by 6/30 of expiration year.
MAXIMUM ALLOWABLE SELF STUDY CREDITS: 100%
SELF STUDY CREDIT HOURS:
Credits granted for PES courses are based on the AICPA and NASBA (National Association of State Boards of Accountancy) statement of standards which grant 1 CPE credit for every 50-minutes of study time. Oregon recognizes the same credit measurement.
ACCEPTABLE AREAS OF STUDY:
Technical subjects include: accounting, auditing and assurance, consulting, specialized knowledge and applications, management advisory services, taxation, professional ethics, regulatory ethics, finance, business law, economics, information technology & accounting applications, statistics data analytics and other subjects may be acceptable if they maintain or improve the licensee's professional competence.
Non-Technical subjects include: interpersonal management skills, public relations, practice development, practice administration, marketing, personnel/HR, personal development, communication, business management and organization.
NASBA FIELD OF STUDY SYNOPSIS: All NASBA fields of study can be equated to an area specifically stated in the Board regulations therefore, all codes on PES certificate of completion should be able to be reported.
If you have any questions regarding your CPE requirements, please call PES at 1-800-990-2731 or your State board. PLEASE NOTE: Since state board regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact your state board to answer any questions and confirm or clarify any requirements listed here. Information updated 03.22.22