Oregon Board Tax Continuing Education

30 hours

IRS Annual Filing Season Program (AFSP)
Oregon Registered Tax Preparers participating in the IRS AFSP - Record of Completion (AFSP - RoC) are exempt from completing a 6 hour Annual Federal Tax Refresher (AFTR) course. However, they will need to compete the other specified courses and consent to the Circular 230 obligations at PTIN renewal to be granted the Record of Completion.

Learn more about the IRS AFSP - Record of Completion.

Ethics: minimum 2 hours

If you wish to participate in the IRS AFSP, in addition to ethics you will need:

• Federal Tax Topics: minimum 10 hours
• Federal Tax Law Updates: minimum 3 hours

Oregon Tax Consultant

5/31 annually

Oregon Tax Practitioner

9/30 annually

Courses cannot be taken for credit more than once in a reporting period.

Excess hours earned in a CE cycle may not be carried forward to a subsequent CE cycle. Extra hours earned during the month of renewal not claimed on current renewal may be submitted with the following year's renewal.

1. Complete CE requirements and certify completion with renewal
2. Complete renewal online with the Oregon Board of Tax Practitioners. Online renewal closed; renewal form must be used outside of the renewal period.
3. Renew PTIN (Preparer Tax Identification Number) at IRS.gov/ptin
   PTINs must be renewed annually by 12/31
4. Pay renewal registration with OBTP
   

• WebCE courses are online IRS-approved self-study courses 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, unless otherwise posted on the course description page and student dashboard. Due to regulatory guidelines, access to courses CANNOT BE EXTENDED past 12 months from the original date of purchase.

WebCE reports course completions electronically to the IRS every business day.
CE Sponsors are not able to report course completions to the Oregon Board of Tax Practitioners, instead preparers will certify completion of CE requirements with their renewal.

Online PDF certificates of completion are available to print immediately after the final exam is passed. OR Tax Preparers should keep all certificates of completion for a minimum of 4 years for auditing purposes.

All persons in Oregon who prepare, advise or assist in the preparation of personal income tax returns for a fee, or represent that they do so, are required to complete Oregon Tax Continuing Education Hours.

Licensed Tax Consultants and Licensed Tax Preparers who have extenuating circumstances and are unable to obtain all their continuing education by their license due dates may make request from the Board for a waiver of continuing education hours. Continuing Education requirements may not be waived by the Board for more than 3 consecutive years except for:

• Military Service
• Retirement
• Disability
• Absence from the state or for other instances of Individual Hardship

Registered Enrolled Agents (REA's) in Oregon: Please note that anyone who prepares Oregon personal income tax returns for compensation must be Licensed or Registered with the Board of Tax Practitioners. If you are an EA, you may apply to become an Oregon Registered EA, who will not be required to take the OR-specific exams or OR-specific CPE. Please see the OR Tax Board site for more information about this new status.