How many CPE hours do Oregon CPAs need?
Oregon CPAs need 80 hours of CPE during each two-year renewal period, with a minimum of 20 hours in each year.
At least 4 of the 80 must be ethics, and no more than 16 may be non-technical.
State license Info
Oregon
Oregon Board of Accountancy · OAR 801-040-0010
Oregon CPA CPE Requirements
Reviewed August 2026 · Reflects recent rule changesOregon CPAs must complete 80 hours of continuing professional education during each two-year renewal period, with a minimum of 20 hours in each year. At least 4 of the 80 hours must be ethics, and no more than 16 hours may be non-technical. Self-study must come from a sponsor on the NASBA National Registry, and the registry number must be included on the CPE report.
Two rules changed recently: the annual minimum was reduced from 24 hours to 20 to align with the UAA, and the Oregon-specific ethics requirement was replaced with a general 4-hour ethics requirement. The Board no longer maintains an approved ethics course list.
How the 80 hours break down
One square equals one CPE hour in the two-year renewal period.
4 hrs — Ethics, included within the 80-hour requirement
16 hrs — Non-technical ceiling (maximum, not a minimum)
60 hrs — Technical or other qualifying subjects
20 hrs — Minimum required in each year, carryforward excluded
Oregon CPE at a Glance
| Total CPE hours | 80 hours per two-year renewal period, unless prorated |
|---|---|
| Annual minimum | 20 hours in each year of the renewal period, reduced from 24 to align with the UAA |
| Reporting period | July 1 to June 30 biennially, odd or even based on permit number |
| License renewal | June 30 biennially. Odd-numbered permits renew in odd years; even-numbered permits in even years. |
| Ethics requirement | 4 hours of ethics included within the 80-hour requirement. The Board no longer maintains an approved ethics course list or requires Oregon-specific ethics credits. |
| Non-technical cap | 16 hours maximum. Excess non-technical hours are deleted and may cause a CPE penalty if the deletion creates a shortage. |
| Carryforward | Maximum 20 hours from one reporting period to the next. May be applied to the total but not to the 20-hour annual requirement. |
| Carryforward classification | Carryforward hours are not designated technical or non-technical; they simply reduce the hours required to be reported |
| Self-study | Must come from a sponsor on the NASBA National Registry, and the registry number must be included on the CPE report |
| Nano learning | Limited to 10% of the total required CPE hours for the biennium |
| Instructor / author / discussion leader | No more than 50% of the required hours from these categories combined |
| Excluded subjects | Self-realization, spirituality, personal health or fitness, sports and recreation, foreign languages or cultures, and any subject not contributing directly to professional competence |
| Inactive licensees | 32 hours including 4 hours of ethics, no more than 8 non-technical, maximum 8-hour carryforward, and no annual minimum |
| Record retention | Five years after completion of each program reported |
Most common mistake
Reporting more than 16 non-technical hours. Oregon does not simply ignore the excess — the additional hours are deleted from your report, and if that deletion drops you below 80 total hours or below the 20-hour annual requirement, it triggers a CPE penalty.
Oregon Ethics, NASBA Registry Sponsor
NASBA Registry #111907
A Basic Ethics Guidebook For Oregon CPAs.
Satisfies the four-hour Oregon ethics requirement for the biennial renewal period. Following the recent rule change, Oregon no longer requires Oregon-specific ethics credits, and any ethics-coded coursework aligning with Oregon's general CPE requirements is acceptable.
- 4 CPE credits · Ethics
- Included within the 80-hour biennial requirement
- Self-study reported with the NASBA registry number
$38.954 CPE Credits View Course
NASBA Registry ID
#111907
Self-Study Requirement
Oregon requires self-study CPE to be earned through the National Registry, with the registry number on the report
Delivery Methods
Group Live; Group Internet Based; QAS Self-Study
Registrant
CPE Solutions, LLC dba Professionals Publishing Group
Deadlines & the Permit-Number Cycle
Oregon runs a July-to-June fiscal cycle and splits licensees by permit number, so half the state renews in odd years and half in even.
- July 1
Two-year reporting period opens
CPE hours must be completed during the two-year period immediately preceding the renewal date, except for carryforward hours.
- Each June 30
20-hour annual minimum
Required in each year of the renewal period. Carryforward hours may not be used to meet it.
- Within the period
4 hours of ethics
Included in the 80-hour requirement. No Oregon-specific course is required.
- June 30, yr 2
All 80 hours due and renewal
Odd-numbered permits renew in odd years, even-numbered permits in even years. Report CPE at renewal in the Board's required format, including NASBA registry numbers for self-study.
- 5 years
Retain proof of completion
Licensees must retain proof of completion for each CPE program reported for five years after completing the program.
What changed in Oregon
Oregon has updated its CPE rules in ways that make older summaries unreliable. Several major CPE sites still describe the previous requirements.
- The annual minimum dropped from 24 hours to 20, aligning Oregon with the Uniform Accountancy Act.
- Oregon-specific ethics is no longer required. The requirement became 4 hours of general ethics, and the Board has removed the requirement for Oregon-specific ethics credits.
- The Board no longer maintains an approved ethics course list. Any ethics-coded coursework aligning with Oregon's general CPE requirements is acceptable.
- CPE reciprocity is available for active licensees whose principal place of business is outside Oregon.
- If you are reading a summary that says 24 hours a year, or that specifies an Oregon-specific ethics course from a Board-approved sponsor list, it predates these changes.
Oregon CPE Questions Answered
What is the Oregon CPA CPE reporting period?
The Oregon reporting period runs July 1 to June 30 biennially, with the cycle year determined by permit number.
Odd-numbered permits renew on June 30 of odd years; even-numbered permits renew on June 30 of even years.
Does Oregon still require an Oregon-specific ethics course?
No. The requirement is now 4 hours of general ethics, and the Board has removed the requirement for Oregon-specific ethics credits.
The Board also no longer maintains an approved ethics course list. Any ethics-coded coursework that aligns with Oregon's general CPE requirements is acceptable.
Is the Oregon annual minimum 20 hours or 24?
20 hours. The minimum was reduced from 24 to align with the Uniform Accountancy Act.
Summaries citing 24 hours predate the change. Carryforward hours may not be used to meet the annual minimum either way.
How much non-technical CPE can an Oregon CPA report?
No more than 16 hours, which is 20% of the 80-hour requirement.
If non-technical hours are reported in excess of the allowed total, the additional hours are deleted. That deletion may result in a CPE penalty if it causes a shortage in total hours or in the 20-hour annual requirement.
Can Oregon CPAs carry forward excess CPE hours?
Yes, up to a maximum of 20 hours from one reporting period to the next, in partial fulfilment of the 80-hour requirement.
Carryforward hours may not be used toward the 20-hour annual requirement, and they are not designated technical or non-technical — they simply reduce the hours required to be reported.
Does Oregon accept self-study CPE?
Yes, but the sponsor must be on the NASBA National Registry and the registry number must be included on the CPE report.
This reporting-format requirement is specific to Oregon, so keep the sponsor's registry number with your completion records.
Does Oregon accept nano learning?
Yes, limited to 10% of the total required CPE hours for the biennium.
On an 80-hour requirement that works out to 8 hours.
What are the Oregon caps on teaching and writing?
No more than 50% of the required hours may come from the instructor, author, and discussion leader categories combined.
The cap applies to the categories as a group rather than to each individually.
What subjects do not count toward Oregon CPE?
Self-realization, spirituality, personal health or fitness, sports and recreation, and foreign languages or cultures.
More broadly, any subject that does not contribute directly to the licensee's professional competence is excluded.
What CPE does a newly licensed Oregon CPA need?
New licensees comply on a prorated basis calculated at 3⅓ CPE hours per month, including the month of issuance, until the end of the renewal period in which the license is issued.
The annual minimum is also prorated, at 2 CPE hours per month including the month of issuance. The non-technical maximum is likewise no more than 20% of the prorated hours due.
What are the CPE requirements for inactive Oregon licensees?
Inactive licensees must submit at least 32 hours of CPE, unless prorated, including 4 hours of ethics.
No more than 8 hours may be non-technical, the maximum carryforward is 8 hours, and inactive licensees have no minimum annual requirement.
Is there CPE reciprocity for non-resident Oregon licensees?
Yes. Active licensees whose principal place of business is outside Oregon are determined to have met Oregon's CPE requirement by meeting the requirements of the jurisdiction where their principal place of business is located.
This is set out in OAR 801-040-0010(2).
How long must Oregon CPAs keep CPE records?
Five years after completion of each program reported.
Note also that CPE hours used for reinstatement may not be claimed on a renewal application.
Oregon Board of Accountancy contact information
| Agency | Oregon Board of Accountancy |
|---|---|
| Address | 3218 Pringle Road SE, Suite 110, Salem, OR 97302 |
| Phone | (503) 378-4181 |
| Website | oregon.gov/boa |
| CPE guidance | Oregon Board of Accountancy — CPE |
Sources
- OAR 801-040-0010, Basic Requirements — continuing professional education
- Oregon Revised Statutes Chapter 673, Accountants
- Oregon Board of Accountancy — continuing professional education
- NASBA Registry — Oregon CPE requirements summary
This page summarizes Oregon CPE rules for general informational purposes and is reviewed against the Oregon Board of Accountancy's published guidance, including the recent reduction of the annual minimum to 20 hours and the removal of the Oregon-specific ethics requirement. Rules change. Confirm your specific obligations with the Board before relying on any summary, including this one. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907.
Updated At: 08-18-2026 3:47:00 PM
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