Active CPA Licenses

• Total CPE Requirement: 80 hours
• Annual CPE Requirement: 24 hours

Municipal Auditors

24 hours total

Active CPA Licenses

• CPA Ethics: 4 Oregon-specific CPE hours
• Non-Technical Subjects: Maximum 16 CPE hours

Municipal Auditors

A minimum of 16 CPE 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
• Minimum standards of audits and reviews of Oregon municipal corporations

Generally accepted auditing standards and procedures: Maximum 8 CPE hours

7/1 to 6/30 biennially, ending on even-numbered years for even license numbers and odd-numbered years for odd license numbers

Courses cannot be taken for credit more than once in a 2-year license term.

• Instruction and Published Materials: The maximum credit for instructors and authorship combined is 50% of total hours. Instructors are not allowed credit for repetitive presentations unless there are substantial changes in the material. Authorship credit is allowed as of publication date for first publication only
• Nano Learning Maximum 8 hours per renewal period

A maximum of 20 hours may be carried forward from one reporting period to the next. Carryover will not count toward the ethics requirement.

Renewal applications are mailed to the address on file with the Board office mid-May. Licensees with an even-numbered permit expire on June 30 of even-numbered years and odd-numbered permits expire on June 30 of odd-numbered years. The renewal application must be received in the Board office postmarked no later than June 30 of the renewal period that is expiring. Permits that are not renewed will lapse. CPAs can report their CPE course completions with their registration renewal.

• WebCE courses are NASBA QAS self-study with non-monitored open-book final exams. Students should read through course material then complete exam.
• Passing score: 70%
• If the final exam is not passed on the first attempt, students have an unlimited number of retakes.

12 months from the original date of purchase

WebCE does not report CPE course completions to the Oregon Board of Accountancy.

Online PDF Certificates of completion are available to print immediately after the final exam is passed. CPAs should maintain written evidence of completion for a period of 5 years following the completion of each reporting activity.

Retired licensees are not required to report CPE hours for renewal. To qualify for retired status, you must be 65+ years of age or have held an active Oregon CPA license for 20+ years.