Oregon CPA CPE Required Hours for CPAs working in Municipal Auditing
80 hours of CPA CPE are required every 2 years, with
a minimum of 24 CPE hours annually including the following subject areas:
CPA Ethics: 4 hours of Oregon-specific ethics CPE every 2 year license period. Note: WebCE does not currently offer Oregon state specific ethics.
Municipal Auditing: Minimum 24 hours every 2 years in subjects directly related to the governmental environment and governmental auditing. At least 16 of the 24 CPE hours must be in one or more of the following subjects:
- Audits of state and local government units
Governmental accounting and financial reporting standards and updates
- Generally Accepted Governmental Auditing Standards and updates (limit of 8 hours which may include such topics as current developments in audit methodology, assessment of internal controls and statistical sampling)
- Single Audit Act and related circulars and supplements published by the Government Accountability Office, Office of Management and Budget
- Oregon Local Budget Law
- Minimum standards of audits and reviews of Oregon municipal corportations