Requirements for Inactive Licensees:
Licensees who elect to renew their license to inactive status should be aware of the rules regulating inactive status.
Inactive status granted may be granted to a licensee by the Board if the license is not suspended or revoked and who is not:
- performing or offering to perform, for a client, services involving the use of accounting or auditing skills, including, but not limited to, issuance of reports on financial statements, management advisory, financial advisory or consulting services, preparation of tax returns or the furnishing of advice on tax matters; and
- who is not practicing public accountancy* in a business organization that is required to be registered in Oregon with the Board under ORS 673.160; or
- is a Sole Practitioner
Licensees who are granted inactive status must not use the CPA or PA designation unless the word "inactive" is used in conjunction with the designation, such as "CPA Inactive" and is listed in the same size font as the designation.
CPE Requirements for Inactive Licensees
Inactive licensees are required to provide 32 hours of CPE each renewal period.
The hours earned may be in any subject, technical or non-technical. Please review OAR 801-010-0040. There is a limit of 8 hours allowed for non-technical hours allowed in each reporting period. The maximum carry-forward for inactive licensees is 8 hours.
CPE earned in the 2 years immediately preceding the date of expiration (June 30) will be accepted. There is no per year minimum and no ethics CPE requirement.