Skip to main content

Oregon State Flag An official website of the State of Oregon »

Continuing Professional Education (CPE)

Continuing Professional Education (CPE) is outlined in Oregon Administrative Rule.  Please refer to OAR 801-040 to review the complete set of rules pertaining to CPE for Oregon licensees.



Ethics

Effective October 1, 2023, all active and inactive Oregon licensees are required to report at least 4 hours of ethics each biennial renewal period.  

  • CPE Reciprocity. Active licensees whose principal place of business is outside Oregon and who are seeking renewal of their permit shall be determined to have met the CPE requirement in OAR 801-040-0010(1)​ by meeting the CPE requirements for renewal of a certificate in the jurisdiction in which the licensee's principal place of business is located.​​

  • Applicants for renewal of an active permit shall demonstrate compliance with the CPE renewal requirements of the jurisdiction in which the licensee's principal place of business is located by signing a statement to that effect on the renewal application of this state, unless the provision of OAR 801-040-0010(2)b) applies.

  • Applicants for renewal of an active permit whose principal place of business is in a jurisdiction without CPE requirements for renewal are not eligible for the provision of OAR 801-040-0010 (2)(a) and must meet the CPE renewal requirements of this jurisdiction as set forth in OAR 801-040-0010(1).​​​​​

  • All other active licensees are required to complete and report four hours of CPE in ethics with each biennial renewal application, which may be satisfied by any ethics program approved by the Board.


​If you have questions about CPE providers, please contact the Board by email at boa.info@boa.​oregon.gov or by phone at 503-378-4181.​​

CPE Subject Categories

TECHNICAL SUBJECTS

Qualified continuing education programs in the following subjects are eligible for CPE credit as technical subjects:

  • 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
  • Other subjects may be acceptable if they maintain or improve the licensee's professional competence


NON-TECHNICAL SUBJECTS

Qualified continuing education programs in subjects other than those listed in section (2) of this rule are non-technical subjects and are eligible for CPE credit if the program directly contributes to the licensee's professional competence.
Credit for programs in non-technical subjects is limited to 16 CPE hours per Active licensee and 8 CPE hours for Inactive renewal period.

The following are examples of non-technical subjects:

  • Interpersonal management skills
  • Public relations
  • Practice development
  • Practice administration
  • Marketing
  • Personnel/HR
  • Personal Development
  • Communication
  • Business Management & Organization



If you have questions about CPE, please contact the Board by email at boa.info@boa.oregon.gov or by phone at 503-378-4181.

Live CPE Courses

REQUIREMENTS FOR LIVE CPE COURSES

Per OAR 801-040-0030(2), to provide LIVE CPE courses that qualify for CPE credit for Oregon licensees, you must adhere to the following:

  • An outline of the program is prepared in advance and preserved;
  • A record of attendance is maintained by the sponsor for a period of five (5) years
  • Evidence of completion is provided to participating licensees; and
  • The program is conducted by a qualified instructor whose background, training, education or experience qualifies the person to teach or lead a discussion on the subject matter of the particular program.

It is not necessary to register a live CPE course with the Oregon Board.  Live webinars are considered live courses if the participants can interact with the instructor and benefit from the instructor's ineraction with other participants.  It is the responsibility of the licensee to determine the subject matter of the course and whether it will be accepted for renewal.

Self-study courses must be provided by a sponsor on the NASBA National Registry.


If you have questions about CPE, please contact the Board by email at boa.info@boa.oregon.gov or by phone at 503-378-4181.

Self-study CPE Courses

REQUIREMENT FOR SELF-STUDY CPE PROGRAMS
Applicable Statutes or Administrative Rules
ORS 673.165  
OAR 801-040-0030(4)

Correspondence courses and other individual study (self-study) programs do not qualify for CPE credit unless the CPE sponsor is approved by the NASBA National Registry.  Sponsors approved by NASBA will be assigned a 6-digit National Registry Number, which must be included on all certificates of completion issued by the sponsor and must be reported on the licensee's renewal or reinstatement application.
 
Licensees need to be aware that non-technical CPE programs are not reviewed by NASBA and are limited for CPE credit in Oregon.  Even though a sponsor may have received a sponsor registry number (indicating approval of the programs offered by that sponsor), it is the responsibility of the licensee to determine whether the subject matter is technical or non-technical based on the subject categories outlined in OAR 801-040-0040(2)-(3).  CPE sponsors are not always consistent with marketing information and proofs of completion provided. 

To verify that a CPE sponsor is on the NASBA National Registry, please CLICK HERE.

Licensees who have purchased and completed individual study programs that do not qualify for CPE credit may wish to advise the sponsor that CPE credit was denied by the State Board.  Frequently, the sponsor will replace the program with an eligible program at no cost to the licensee.



If you have questions about CPE, please contact the Board by email at boa.info@boa.oregon.gov or by phone at 503-378-4181.

CPE Requirements

ACTIVE LICENSEES

CPE Requirements for active licensees:

  • Active licensees must submit at least 80 hours of CPE (unless prorated), including 4 hours of ethics.
  • No more than 16 hours of non-technical CPE may be reported.  If non-technical hours are reported in excess of the allowed total, the additional hours will be deleted and may result in a CPE penalty if the deletion causes a shortage in total hours or a shortage in the 20 hour annual requirement.
  • The maximum carryforward is 20 hours.   Carryfoward hours may be applied to the total number of CPE hours due, but may not be used toward the 20 hour annual requirement.  Carryforward hours are not designated as technical or non-technical; the hours simply reduce the hours required to be reported.   All other limitations for reporting apply each renewal period.
  • Self-study courses must be taken from a sponsor on the NASBA National Registry and the registry number must be included on the CPE report.  CLICK HERE for a list of NASBA approved sponsors.
  • No more than 50% of the required hours may be from the category of instructor/author/discussion leader combined.
  • Nano-learning credits are provided in .2 CPE hour incements.
  • CPE earned in the 2 years immediately preceding the date of expiration (June 30) will be accepted, except for hours used for reinstatement.


INACTIVE LICENSEES

CPE Requirements for inactive licensees:

  • Inactive licensees must submit at least 32 hours of CPE (unless prorated), including 4 hours of ethics.  
  • No more than 8 hours of non-technical CPE may be reported.  If non-technical hours are reported in excess of the allowed total, the additional hours will be deleted and may result in a CPE penalty if the deletion causes a shortage in total hours.
  • Inactive licensees do not have a minimum annual requirement.
  • The maximum carryforward is 8 hours.   Carryfoward hours may be applied to the total number of CPE hours due.
  • Self-study courses must be taken from a sponsor on the NASBA National Registry and the registry number must be included on the CPE report.  CLICK HERE for a list of NASBA approved sponsors.
  • No more than 50% of the required hours may be from the category of instructor/author/discussion leader combined.
  • Nano-learning credits are provided in .2 CPE hour incements.​
  • CPE earned in the 2 years immediately preceding the date of expiration (June 30) will be accepted, except for hours used for reinstatement.


RETIRED LICENSEES

Retired licensees are not required to report CPE hours for renewal.


MUNICIPAL AUDITOR

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 (GAAS) and procedures (GAAP). 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.


If you have questions about CPE, please contact one of the Board's licensing specialists by email at boa.info@boa.oregon.gov or by phone at 503-378-4181.


Certificates of Completion

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.

Proper proof of completion must include the following:

  • 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

Proof of completion for credit claimed for lecturer, discussion leader, or speaker must include the following:
  • 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

Other areas of CPE that require proof of completion or attendance:
  • For secondary education courses attended, an official transcript from a regionally accredited college/university must be submitted. 
  • For university courses taught, evidence of completion should include the course syllabus and outline for each class.
  • Evidence of completion for published articles must include 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.
  • Evidence of completion for peer review programs includes proof of attendance, provided by the sponsor of the approved program, for each meeting attended.

If you have questions about CPE, please contact the Board by email at boa.info@boa.oregon.gov or by phone at 503-378-4181.