Oregon CPA CPE Requirements: Complete Guide

Oregon CPAs renewing an active license must complete continuing professional education (CPE), also referred to as continuing education (CE), that meets the requirements of the Oregon Board of Accountancy for public accountancy. Continuing education is a required component of Oregon CPA license renewal.

Oregon uses a two-year reporting cycle with a mandatory 20-hour annual requirement and an ethics requirement.

This page provides general educational information to help CPAs understand how Oregon determines CPA CPE requirements for license renewal, including reporting periods, annual minimums, ethics requirements, subject-matter allocations, self-study limitations, and reporting obligations for the BOA.

Oregon CPA CPE Requirements at a Glance

All Oregon CPAs must complete CPE that meets the Board’s requirements as outlined below:

License Renewal Date & CPE Reporting Period

Oregon CPA permits expire on June 30. Even-numbered permits expire June 30 of even years, and odd-numbered permits expire June 30 of odd-numbered years.

CPE is measured across a two-year reporting period aligned with your renewal cycle. The Board notes that CPE earned in the two years immediately preceding the expiration date (June 30) is accepted, subject to Board rules.

Oregon CPA Continuing Education Requirements for License Renewal

For an active Oregon CPA license renewal, the Board requires:

• 80 total hours of CPE during each two-year reporting period
• At least 20 hours of CPE completed in each year of the renewal period
• A minimum of four hours of ethics CPE included in the 80 hours
• Compliance with subject-matter and reporting limitations (including the non-technical cap and self-study sponsor requirements)

Hours carried forward from a prior period may not be used to satisfy the 20-hour annual minimum.

Total CPE Hours Required

Oregon requires:

• 80 total CPE hours every two years

These hours must be completed within the reporting period, except for allowable carryover hours.

Annual Minimum Requirement

Oregon requires:

• A minimum of 20 CPE hours each year of the two-year renewal period

Failing to meet the annual minimum may result in non-compliance, even if the 80-hour total is eventually met.

Oregon Ethics Requirement

Oregon requires:

• 4 hours of ethics CPE included in each two-year renewal period

The Board also notes it no longer maintains an approved ethics course list and has removed the requirement for Oregon-specific ethics credits; any ethics-coded coursework that aligns with Oregon’s general CPE requirements is acceptable.

Subject-Matter Allocation

Oregon permits both technical and non-technical subjects, subject to limits.

• No more than 16 hours may be earned in non-technical CPE subject areas during the two-year reporting cycle (active licensees).

Licensees are responsible for ensuring CPE contributes to professional competence and is properly categorized.

Self-Study Limitations

Oregon permits self-study CPE, but self-study programs must be taken from a sponsor on the NASBA National Registry, and the sponsor’s registry number must be reported as part of CPE reporting.

Carryover

Oregon permits limited carryover of excess CPE hours.

• A maximum of 20 CPE hours may be carried forward from one reporting period to the next
• Carryover hours may be used toward the 80-hour total requirement
• Carryover hours may not be used to satisfy the 20-hour annual minimum

Reporting & Documentation

Oregon requires licensees to report completed CPE at renewal, and the Board provides formatting expectations for how CPE must be listed on renewal materials (including the NASBA registry number for self-study).

Licensees should retain documentation in accordance with Board expectations in case of audit or review.

First Reporting Period / Newly Licensed CPAs

Oregon prorates CPE for newly licensed CPAs based on the license issuance date within the renewal period, including proration of the annual minimum requirement.

Nonresident CPAs

Oregon provides CPE reciprocity for active licensees whose principal place of business is outside Oregon. In general, those licensees may be treated as meeting Oregon’s CPE requirement by meeting the renewal CPE requirements of the jurisdiction in which their principal place of business is located (with additional conditions if that jurisdiction has no CPE requirement).

Oregon CPA CPE Courses: What to Know

Oregon permits continuing education completed through programs that contribute to professional competence and meet Board standards.

Licensees are responsible for:

• Meeting the 20-hour annual minimum
• Completing the 4-hour ethics requirement
• Staying within the 16-hour non-technical cap
• Ensuring self-study is completed through NASBA National Registry sponsors (when applicable)
• Maintaining appropriate documentation

Audio-Based Self-Study and LumiQ

LumiQ provides CPE credits in an audio-based QAS Self-Study format designed to support CPAs through accessible, on-demand learning, including nano-learning options.

While often described as a “CPE podcast,” LumiQ episodes are structured educational programs intended to qualify within Oregon’s self-study framework when completed and reported in accordance with Board requirements.

CPAs remain responsible for:

• Meeting Oregon’s annual and biennial requirements
• Completing the required ethics hours
• Ensuring self-study courses are taken from NASBA National Registry sponsors (when applicable) and reporting registry numbers
• Properly tracking and reporting CPE
• Maintaining documentation for audit purposes

LumiQ does not determine a licensee’s individual CPA CPE requirements and does not provide regulatory or compliance advice.

Oregon Board of Accountancy License Renewal

The Oregon Board of Accountancy is the sole authority on CPA license renewal and CPE compliance in Oregon. Renewal requires certification of completed CPE, and the Board retains final authority regarding acceptance of individual courses and compliance determinations.