When is the Oregon CPA CPE deadline?

Oregon uses a permit-number stagger: CPAs with even-numbered permits renew by June 30 of even years; CPAs with odd-numbered permits renew by June 30 of odd years. Current status: Odd-permit CPAs are in the July 1, 2025 – June 30, 2027 cycle (deadline: June 30, 2027). Even-permit CPAs just completed the June 30, 2026 cycle and are now in the July 1, 2026 – June 30, 2028 cycle (deadline: June 30, 2028). Check your permit number on your CPA certificate or the Oregon Board of Accountancy online database at oregon.gov/boa.

What is Oregon's annual CPE minimum?

Oregon requires at least 24 CPE hours per year — higher than the 20-hour national standard followed by most states. This annual minimum cannot be satisfied by carryover hours. In each year of your biennial cycle, you must complete 24 new CPE hours. Across a 2-year period, that guarantees a minimum of 48 hours of freshly completed CPE, with the remaining hours distributed freely to reach the 80-hour total.

What are Oregon's ethics CPE requirements?

Oregon CPAs must complete 4 hours of ethics CPE per biennial cycle. The critical distinction: Oregon requires ethics content that specifically covers Oregon Administrative Rules (OAR), Oregon Revised Statutes (ORS), the AICPA Code of Professional Conduct, and Oregon-specific case law. A generic national ethics course — even an AICPA or NASBA-approved ethics course not tailored to Oregon law — may not fully satisfy this requirement. Always verify that your ethics course explicitly covers Oregon Administrative Rules and Oregon Revised Statutes before enrolling. The Oregon Society of CPAs (OSCPA) offers Oregon-specific ethics courses that are confirmed compliant.

What is Oregon's non-technical CPE cap?

Oregon caps non-technical CPE at 16 hours per biennial cycle — the strictest non-technical cap in the United States. This is a 20% cap on your 80-hour total. Non-technical subjects include: personal development, practice management, business skills, communication, and similar topics not directly related to accounting, tax, auditing, or financial reporting. At least 64 of your 80 hours must be in technical subjects (accounting, auditing, tax, advisory, attestation, regulatory, IT-in-accounting, ethics). This 16-hour cap catches many CPAs who combine CPE with soft-skills training.

Do Oregon CPAs need NASBA-approved providers for self-study CPE?

Yes. Oregon requires that self-study CPE be provided by sponsors listed on the NASBA National Registry of CPE Sponsors. When completing self-study (on-demand) courses, the provider must have a NASBA Registry sponsor number, and you must include that registry number on your CPE report when renewing. Live seminars, webinars, and conferences have more flexibility, but for self-study specifically, NASBA National Registry approval is mandatory. This means providers without NASBA Registry status — even if their content is otherwise excellent — cannot be used for Oregon self-study CPE.

Can Oregon CPAs carry over excess CPE hours?

Yes, Oregon allows up to 20 hours of carryover from one biennial period to the next. If you complete more than 80 hours in a cycle, up to 20 of those excess hours can be applied to your next biennial period. Important: carryover hours cannot be used to satisfy the 24-hour annual minimum in the new cycle. Carryover simply reduces the new period's total hours needed — you still must complete 24 fresh CPE hours in each year of the new cycle.

Is there a nano-learning or micro-CPE cap in Oregon?

Yes. Oregon caps nano-learning (CPE delivered in increments under 1 hour) at 10% of the total CPE requirement — a maximum of 8 hours per biennial cycle (10% of 80 hours). Nano-learning courses are often offered by mobile CPE apps and brief online modules. Oregon's 10% cap is consistent with the national trend toward limiting micro-learning as a primary CPE method while still allowing it as a supplement.

What CPE do Oregon government auditors need?

Oregon CPAs performing government auditing work must complete 24 hours of government-specific CPE per biennial cycle, within their standard 80-hour total. Of those 24 government hours, a maximum of 8 hours can cover GAAS (Generally Accepted Auditing Standards) or GAAP (Generally Accepted Accounting Principles) topics — the remaining government hours must cover government-specific content such as Yellow Book standards, single audit, or government accounting. This requirement is only triggered for CPAs actively performing government audit engagements.

What are Oregon CPE requirements for inactive CPA licensees?

Oregon CPAs who hold an inactive (non-practicing) CPA license must complete 32 hours of CPE per biennial period — 40% of the standard 80-hour active requirement. The same biennial cycle applies (even or odd permit stagger), but the annual minimum and subject distribution rules differ for inactive licenses. If you later reactivate your license, you may need to satisfy additional CPE requirements for the transition period. Contact the Oregon Board of Accountancy at oregon.gov/boa to confirm current inactive requirements before reactivating.

How does Oregon CPA CPE compare to Washington state?

Oregon vs Washington: Both require 80 hours per 2-year biennial period. Oregon has a 24-hour annual minimum; Washington has a 20-hour annual minimum. Oregon requires OR-specific ethics content (OAR, ORS); Washington accepts any NASBA-approved ethics course. Oregon's non-technical cap is 16 hours (20%) — the strictest in the region; Washington caps non-technical at 25 hours (31%). Oregon requires NASBA National Registry for self-study; Washington allows NASBA Registry or equivalent. Oregon's permit-stagger means roughly half of OR CPAs renew each year; Washington CPAs all renew by June 30 of odd years.

How do Oregon CPAs renew their CPA license?

Oregon CPA license renewal steps: (1) Determine your renewal year based on permit number (even permit = even years, odd permit = odd years); (2) Complete 80 hours of CPE including 4 ethics hours (OR-specific) and 24 hours in each year; (3) Track all CPE with provider names, dates, hours, NASBA Registry numbers for self-study; (4) Log in to the Oregon Board of Accountancy online portal at oregon.gov/boa; (5) Complete the renewal application and attach your CPE schedule; (6) Pay the renewal fee. License renewal and CPE completion both must occur by June 30 of your renewal year. Contact the Oregon Board of Accountancy: 503-378-4181, boa.info@bea.oregon.gov.

Oregon CPA CPE Requirements 2026–2027

Q: How many CPE hours do Oregon CPAs need?

Oregon CPAs must complete 80 hours of continuing professional education (CPE) in each 2-year biennial period. Unlike many states with a 20-hour annual minimum, Oregon requires at least 24 hours per year — you cannot defer all 80 hours to the second year. The 80-hour total must be spread so that at least 24 hours are completed in each year of the cycle. Up to 20 hours of excess CPE can carry over to the next biennial period (but carryover cannot satisfy the 24-hour annual minimum).

Complete guide to Oregon Board of Accountancy CPE rules: 80-hour biennial, 24hr annual minimum, Oregon-specific ethics, strictest non-technical cap in the US, NASBA Registry required for self-study.

Odd Permit Deadline (ACTIVE)

June 30, 2027

CPE period: Jul 1, 2025 – Jun 30, 2027

Even Permit — New Cycle

June 30, 2028

CPE period: Jul 1, 2026 – Jun 30, 2028

Annual Minimum (Both Cycles)

24 hrs / year

Above the 20-hr national standard

Oregon CPA CPE Requirements at a Glance

Requirement	Oregon Standard
Total CPE per cycle	80 hours (biennial)
Annual minimum	24 hours per year (above 20-hr national norm)
CPE cycle length	2 years (biennial)
Deadline — even permits	June 30 of even years (next: June 30, 2028)
Deadline — odd permits	June 30 of odd years (next: June 30, 2027)
Ethics requirement	4 hours/cycle — Oregon-specific content required (OAR, ORS, AICPA Code, case law)
Non-technical cap	16 hours max (20% of 80) — strictest in the US
Nano-learning cap	8 hours max (10% of 80)
Self-study provider req.	NASBA National Registry sponsor required
Carryover	Up to 20 hours (cannot satisfy annual minimum)
A&A requirement	None for general CPAs; 24hrs for government auditors
Inactive license	32 hours per biennial cycle
CPA population	~8,500 licensed CPAs and PAs
Regulator	Oregon Board of Accountancy — oregon.gov/boa
Contact	503-378-4181 \| [email protected]

Understanding Oregon's Even/Odd Permit Stagger

Oregon is one of the few US states that staggers CPA license renewals by permit number. This means roughly half of Oregon CPAs renew every even year and half every odd year — creating two distinct active cohorts at any time.

Even-Numbered Permits

Renewal deadline: June 30 of even years

Just completed: June 30, 2026 cycle (Jul 1, 2024 – Jun 30, 2026)

Current new cycle: July 1, 2026 – June 30, 2028

Next deadline: June 30, 2028

Odd-Numbered Permits ACTIVE 2027

Renewal deadline: June 30 of odd years

Current cycle: July 1, 2025 – June 30, 2027

Next deadline: June 30, 2027

Action needed now: Track toward 24hr/yr minimum and 80hr total

How to find your permit number: Your permit number appears on your CPA certificate, your license card, and in the Oregon Board of Accountancy's online license lookup at oregon.gov/boa. If your permit number ends in 0, 2, 4, 6, or 8, you are an even-permit holder. If it ends in 1, 3, 5, 7, or 9, you are odd.

Permit Type	Current CPE Period	Deadline	Annual Min Each Year
Odd permits (ends 1,3,5,7,9)	Jul 1, 2025 – Jun 30, 2027	June 30, 2027	24 hrs/yr (2025 + 2026)
Even permits (ends 0,2,4,6,8)	Jul 1, 2026 – Jun 30, 2028	June 30, 2028	24 hrs/yr (2026 + 2027)

The 24-Hour Annual Minimum — Oregon's Stricter Standard

Oregon's 24-hour annual minimum is one of the most distinctive features of Oregon CPA CPE law. Most US states set annual minimums at 20 hours (or have no annual minimum at all). Oregon's 24-hour floor is 20% higher than the national standard.

What this means in practice: You cannot complete 60+ hours in year 1 and only 20 hours in year 2. Oregon requires at least 24 hours in each year of your 2-year cycle. Minimum compliant distribution: 24 hours in Year 1 + 56 hours in Year 2 (or any split where each year has ≥24 hours).

CPE Distribution	Year 1 Hours	Year 2 Hours	Total	Compliant?
Minimum compliant (front-loaded)	24	56	80	✅ Yes
Minimum compliant (back-loaded)	56	24	80	✅ Yes
Even split	40	40	80	✅ Yes
Non-compliant (too little Year 1)	20	60	80	❌ No — Year 1 falls short
Non-compliant (too little Year 2)	70	10	80	❌ No — Year 2 falls short
With carryover (from prior cycle)	24 + up to 20 carryover	24+	80+	✅ (carryover reduces new period total, not annual min)

Carryover and the Annual Minimum

Oregon allows up to 20 hours of carryover from one biennial cycle to the next. Carryover reduces the new cycle's 80-hour total (e.g., 20 hours carryover means you only need 60 new hours), but carryover cannot substitute for the 24-hour annual minimum. Even if you carry over 20 hours, you must still complete 24 fresh CPE hours in each year of the new cycle.

Carryover Scenario	Carryover Applied	New Cycle Hours Needed	Annual Min Still Required?
20-hour carryover	20 hrs	60 new hours	✅ Yes — 24 hrs/yr still required
10-hour carryover	10 hrs	70 new hours	✅ Yes — 24 hrs/yr still required
No carryover	0 hrs	80 new hours	✅ Yes — 24 hrs/yr still required

Oregon Ethics CPE — Oregon-Specific Content Required

Oregon's 4-hour ethics requirement is stricter than it appears. While most states accept any NASBA-approved ethics course, Oregon mandates that your ethics CPE specifically address Oregon law and regulations.

Critical warning: A generic AICPA ethics course or a generic "50-state ethics" course may NOT satisfy Oregon's requirement. Your ethics CPE must explicitly cover Oregon-specific content. Before enrolling, verify the course curriculum includes Oregon Administrative Rules (OAR Chapter 801) and Oregon Revised Statutes (ORS Chapter 673).

Required Ethics Content Areas

Required Content	Explanation	Commonly Missed?
Oregon Administrative Rules (OAR)	OAR Chapter 801 — Oregon Board of Accountancy regulations governing CPA practice in Oregon	❌ Often absent in generic courses
Oregon Revised Statutes (ORS)	ORS Chapter 673 — Oregon statutes governing public accountancy	❌ Often absent in generic courses
AICPA Code of Professional Conduct	Independence, integrity, objectivity, confidentiality, professional behavior	✅ Usually included
Oregon case law	Relevant Oregon Board of Accountancy disciplinary cases and interpretations	❌ Often absent in generic courses

Where to Find Oregon-Compliant Ethics CPE

Provider Type	Compliance Note
Oregon Society of CPAs (OSCPA)	Confirmed Oregon-compliant ethics courses — most reliable option
Oregon Board of Accountancy	May periodically offer or list approved ethics sources at oregon.gov/boa
National providers with Oregon-specific courses	Acceptable if course explicitly covers OAR Chapter 801 and ORS Chapter 673 — verify curriculum
Generic national ethics courses	⚠️ May not satisfy Oregon — confirm Oregon law coverage before enrolling

Oregon's 16-Hour Non-Technical Cap — Strictest in the US

Oregon caps non-technical CPE at 16 hours per biennial cycle, which is 20% of the 80-hour total. This is the strictest non-technical subject cap surveyed among US state CPA boards. By comparison, most states set their non-technical cap at 25–33% of total hours.

At least 64 of your 80 hours must be technical subjects. Non-technical CPE includes: personal development, practice management, soft skills, communication, HR, business development, and similar topics not tied directly to accounting, tax, or auditing technical competencies.

Subject Category	Maximum Hours/Cycle	Examples
Non-technical (combined)	16 hours max (20%)	Personal development, communication, practice management, HR, leadership, business skills
Technical — Accounting & Auditing	No cap (technical)	GAAP, GAAS, IFRS, financial reporting, compilation, review, attestation
Technical — Taxation	No cap (technical)	Federal income tax, state tax, estate planning, payroll, tax research
Technical — Advisory	No cap (technical)	Business valuation, forensic accounting, consulting, technology advisory
Technical — Regulatory	No cap (technical)	SEC regulations, banking, insurance, healthcare compliance
Technical — IT in Accounting	No cap (technical)	Accounting software, data analytics, cybersecurity for CPAs, ERP systems
Ethics	4 hours minimum required	Oregon-specific ethics (OAR, ORS), AICPA Code, professional responsibility

State Comparison: Non-Technical Caps

State	Non-Technical Cap	% of Total	Strictness
Oregon	16 hrs of 80	20%	🔴 Strictest surveyed
California	40 hrs of 80 (non-technical subject)	50%	🟢 Moderate
Washington	~25 hrs of 80	~31%	🟡 Below average strictness
Texas	No formal non-technical cap	N/A	🟢 Flexible
National Norm	25–33% of total	25–33%	🟡 Moderate

NASBA National Registry Requirement for Self-Study CPE

Oregon requires that all self-study (on-demand) CPE be provided by sponsors listed on the NASBA National Registry of CPE Sponsors. This is a mandatory requirement — not just a best practice.

CPE Delivery Method	NASBA Registry Required?	Notes
Self-study / on-demand	✅ Required	Provider must have NASBA Registry number; include on CPE report
Live seminars (in-person)	Recommended, not always required	Live conferences from major CPE organizations generally qualify
Live webinars (group internet)	Recommended, not always required	Synchronous webinars with live instructor generally qualify
Nano-learning modules	✅ Required if self-study format	Subject to 8-hour (10%) cap per cycle
University courses	N/A — academic credit rules apply	Accredited institution credit accepted under separate standards

How to verify NASBA Registry status: Go to nasbaregistry.org and search by provider name or number. Every qualifying self-study provider will have a "Sponsor ID" number. Note this number when completing courses — Oregon CPE reports require it for self-study entries. Common NASBA-registered providers include Becker, Surgent, Western CPE, MasterCPE, CPE Depot, Checkpoint Learning, and the AICPA.

Oregon Government Auditor CPE Requirements

Oregon CPAs performing government audit engagements face additional CPE requirements on top of the standard 80-hour biennial total.

Requirement	Hours	Details
Government CPE total	24 hours per cycle	Required for CPAs performing government audits; part of the standard 80-hour total
GAAS/GAAP content within govt hours	Maximum 8 hours	Up to 8 of the 24 government hours may cover general GAAS or GAAP topics
Government-specific content	Minimum 16 hours	Yellow Book (GAGAS), single audit (Uniform Guidance), government accounting, state/local government issues
Applicable licensees	All active CPAs performing govt audit	Triggered by performing government auditing work — not by firm affiliation alone

Inactive Oregon CPA License — Reduced CPE

Oregon CPAs who hold an inactive (non-practicing) license face reduced but still-present CPE requirements.

License Status	CPE Hours/Cycle	Other Requirements
Active	80 hours biennial	24 hrs/yr minimum, 4 hrs OR ethics, 16 hrs non-tech cap
Inactive	32 hours biennial	40% of active requirement; subject requirements may differ — confirm with Board
Reactivation (inactive → active)	May require additional hours for transition period	Contact Oregon Board of Accountancy to confirm

Pacific Northwest CPA CPE Comparison

Oregon CPAs working across state lines — especially in the Portland-Vancouver metro (OR/WA border) or the Pacific Northwest tech sector — frequently need to understand how Oregon compares to neighboring states.

State	Total Hours	Period	Annual Min	Ethics	Non-Technical Cap	Deadline
Oregon	80 hrs	Biennial	24 hrs/yr	4 hrs (OR-specific)	16 hrs (20%)	Jun 30 (even/odd)
Washington	80 hrs	Biennial	20 hrs/yr	4 hrs/cycle	~25 hrs (31%)	Jun 30 odd years
California	80 hrs	Biennial	20 hrs/yr + 12 technical/yr	4 hrs (general) + 2hr Regulatory Review/6yr	40 hrs (50%)	Birth month
Idaho	80 hrs	Rolling 2-year	30 hrs/yr min	4 hrs/cycle	Not specified	Jun 30 annual
Alaska	80 hrs	Biennial	20 hrs/yr	4 hrs/cycle	Not capped	Dec 31 odd years

Key OR vs WA distinction for Portland metro CPAs: Oregon and Washington are separated by the Columbia River, and many Oregon CPAs hold Washington mobility permits (or vice versa). Oregon's 24-hour annual minimum is stricter than Washington's 20-hour minimum. Oregon's OR-specific ethics requirement means a WA ethics course alone won't satisfy Oregon. Oregon CPAs practicing in Washington under mobility rules should confirm whether Washington requires separate ethics content — it does not have an OR-specific requirement.

New Oregon CPA Licensees

Recently licensed Oregon CPAs (those who received their first Oregon CPA permit) have a prorated CPE requirement for their first partial biennial cycle. The proration is based on how many months remain in the current cycle at the time of licensure.

Contact the Oregon Board of Accountancy to confirm your specific first-renewal CPE obligation. The proration formula depends on your exact license issuance date and which half of the biennial cycle you entered. New licensees are not typically fully exempt from CPE as in some other states — you will likely owe a prorated number of hours for your first renewal. Phone: 503-378-4181 | Email: [email protected]

7-Step Oregon CPA CPE Renewal Guide

Identify your permit cycle. Check your permit number. Odd permit (ends 1,3,5,7,9) → June 30, 2027 deadline. Even permit (ends 0,2,4,6,8) → June 30, 2028 deadline. Look up your permit at oregon.gov/boa if unsure.
Plan 80 hours with the 24-hour annual floor. Spread hours so at least 24 occur in each year of your cycle. At least 64 of 80 hours must be technical subjects (non-technical capped at 16 hours). Plan ethics early.
Select NASBA Registry providers for self-study. Verify each self-study provider at nasbaregistry.org. Note the NASBA Sponsor ID — required on CPE reports. Live seminars and webinars have more flexibility.
Complete 4 hours of Oregon-specific ethics. Enroll in an ethics course that explicitly covers OAR Chapter 801 (Oregon Board rules) and ORS Chapter 673 (Oregon statutes). Generic national ethics courses may not qualify. OSCPA offers confirmed-compliant courses.
Monitor nano-learning under 8 hours. If you use mobile CPE apps or short micro-modules (under 1 hour each), keep total nano-learning hours under 8 (10% of 80). Excess nano-learning hours will not count.
Document all CPE meticulously. For each course: course title, provider name, NASBA Registry sponsor number (for self-study), completion date, hours, delivery method (self-study, live seminar, webinar, etc.). Retain documentation for at least 4 years for potential Oregon Board audit.
Renew online at oregon.gov/boa by June 30. Log in to the Board's licensing portal. Complete the renewal application with your full CPE schedule. Pay the renewal fee. Submit by June 30 of your renewal year. Late renewals may require reinstatement. Contact: 503-378-4181 | [email protected].

Oregon CPA CPE — Frequently Asked Questions

How many CPE hours do Oregon CPAs need per year?

Oregon CPAs must complete at least 24 CPE hours in each year of their 2-year biennial cycle — plus a total of 80 hours across the full cycle. The 24-hour annual minimum cannot be met with carryover hours from a prior period. This is stricter than the 20-hour annual minimum required by most states.

How do I know if I'm an even or odd permit holder in Oregon?

Look at the last digit of your Oregon CPA permit number. If it's 0, 2, 4, 6, or 8, you are an even-permit holder (next deadline: June 30, 2028). If it's 1, 3, 5, 7, or 9, you are an odd-permit holder (next deadline: June 30, 2027). Find your permit number on your CPA certificate, license card, or in the Oregon Board of Accountancy's online license database at oregon.gov/boa.

Will a national ethics course like an AICPA ethics update satisfy Oregon?

Possibly not. Oregon requires ethics CPE that specifically covers Oregon Administrative Rules (OAR Chapter 801), Oregon Revised Statutes (ORS Chapter 673), the AICPA Code of Professional Conduct, and Oregon case law. A generic AICPA ethics update or a "50-state ethics" course may satisfy the AICPA Code component but miss the OAR/ORS requirement. Always confirm the course curriculum explicitly lists Oregon law coverage before enrolling. When in doubt, use an OSCPA-offered ethics course or one from a provider that specifies Oregon-specific content.

What counts as non-technical CPE in Oregon?

Non-technical CPE includes: personal development, soft skills, communication, business writing, leadership, practice management, marketing, HR management, time management, and similar topics not directly tied to accounting, tax, auditing, or financial reporting. Oregon caps these at 16 hours per biennial cycle (20% of 80 hours). At least 64 hours must come from technical subjects: accounting, auditing, tax, advisory, attestation, regulatory compliance, IT-in-accounting, and ethics.

Do I need to use NASBA-approved providers for all Oregon CPE?

For self-study (on-demand) CPE specifically, yes — Oregon requires NASBA National Registry sponsors. For live seminars, conferences, and webinars, provider requirements are more flexible, though using NASBA-registered providers is always the safest choice. When submitting self-study hours in your Oregon CPE report, you must include the provider's NASBA Registry sponsor number for each self-study course.

Can I carry over Oregon CPE hours to the next cycle?

Yes — Oregon allows up to 20 hours of carryover from one biennial period to the next. However, carryover hours cannot satisfy the 24-hour annual minimum in the new period. They simply reduce the new cycle's total hours needed. For example: 20 hours of carryover from the 2025–2027 cycle reduces your 2027–2029 total requirement from 80 to 60 new hours — but you still must complete 24 fresh CPE hours in each year of the 2027–2029 cycle.

What happens if I don't meet the 24-hour annual minimum?

Failing to meet Oregon's 24-hour annual minimum — even if you meet the 80-hour biennial total — means you are not in full compliance with Oregon Board of Accountancy rules. The annual minimum is a separate requirement from the biennial total. Oregon conducts CPE audits, and licensees who cannot document 24 hours in each year of their cycle may face compliance action. If you fall short in one year, contact the Oregon Board proactively — they may have procedures for remediation or explanation.

How does Oregon's non-technical cap affect CPAs who do management consulting?

Management consultants and CPAs in advisory roles who rely heavily on soft-skills training, leadership courses, or business development CPE should be particularly careful. Oregon's 16-hour non-technical cap is the strictest in the nation — only 20% of your biennial hours can cover non-technical topics. If your firm's internal training or CPE library skews toward management and business skills, you may need to supplement with additional technical accounting and tax courses to avoid hitting the cap.

Are there any CPE exemptions for Oregon CPAs?

Oregon does not offer broad CPE exemptions the way some states do (e.g., age exemptions). New licensees receive a prorated requirement for their first partial cycle. Inactive licensees owe 32 hours per cycle (reduced from 80). If you become ill, face military deployment, or experience other extraordinary circumstances, contact the Oregon Board of Accountancy to discuss whether any accommodation is available. Oregon Board of Accountancy: 503-378-4181 | [email protected].

What subjects count as technical CPE in Oregon?

Oregon's technical CPE categories include: (1) Accounting and financial reporting (GAAP, IFRS, financial statements); (2) Auditing and attestation (GAAS, GAGAS, review, compilation, PCAOB standards); (3) Taxation (federal, state, international tax law and practice); (4) Advisory services (business valuation, forensic accounting, financial planning); (5) Regulatory and compliance (SEC, banking, healthcare, government); (6) Technology in accounting (accounting software, data analytics, cybersecurity, ERP); (7) Ethics (Oregon-specific; required 4 hours). At least 64 of your 80 hours must fall into these technical categories.

How does Oregon CPE work for PAs (Public Accountants)?

Oregon licenses both CPAs (Certified Public Accountants) and PAs (Public Accountants). The Oregon Board of Accountancy governs both. PA CPE requirements are generally similar to CPA requirements but may have some distinctions in scope of practice and applicable rules. If you hold an Oregon PA license rather than a CPA license, contact the Oregon Board of Accountancy directly to confirm your specific CPE requirements: 503-378-4181 | [email protected] | oregon.gov/boa.

What documentation do I need for an Oregon CPE audit?

Oregon Board of Accountancy may audit CPE records. For each CPE course, retain: (1) Certificate of completion from the provider; (2) Course title, provider name, completion date, hours awarded; (3) NASBA Registry sponsor number (for self-study courses); (4) Delivery method (self-study, live seminar, webinar, group study, etc.); (5) Subject area (technical vs. non-technical). Retain all documentation for at least 4 years after the close of each biennial period. If selected for audit, you'll typically have 30–60 days to submit documentation to the Board.

Oregon CPA CPE — Official Resources

Resource	Details
Oregon Board of Accountancy	oregon.gov/boa — License renewal portal, CPE rules, license lookup
Phone	503-378-4181
Email	[email protected]
Oregon Administrative Rules (CPE)	OAR Chapter 801 — full CPE rule text
Oregon Revised Statutes	ORS Chapter 673 — Oregon accountancy statutes
Oregon Society of CPAs (OSCPA)	orcpa.org — Oregon-specific ethics CPE, member resources, CPE catalog
NASBA National Registry	nasbaregistry.org — verify self-study CPE provider credentials
NASBA CPE Audit Service	nasba.org — voluntary CPE tracking and audit documentation service

Track Your Oregon CPE Hours

Oregon's even/odd stagger, 24hr annual minimum, and OR-specific ethics make CPE tracking more complex than most states.

Use CPETrack to record hours by subject type, flag your ethics compliance, and get deadline alerts for your permit cycle.

All Oregon Board of Accountancy requirements above — verify with your Board at oregon.gov/boa or 503-378-4181.

Other Pacific Northwest & Western State CPE Guides

Last updated: July 1, 2026. Oregon CPA CPE requirements are set by the Oregon Board of Accountancy under OAR Chapter 801 and ORS Chapter 673. Requirements change periodically — always verify current rules at oregon.gov/boa before planning your CPE. This guide is for informational purposes and does not constitute legal advice.