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Continuing Professional Education (CPE)

Continuing Professional Education (CPE) is outlined in Oregon Administrative Rule.  Please refer to OAR 801-040 to review the complete set of rules pertaining to CPE for Oregon licensees.

Oregon-specific Ethics

Effective July 1, 2020, all active and inactive Oregon licensees are required to report at least 4 hours of Oregon-specific ethics each biennial renewal period.  

  • Licensees whose principal place of business is located in another jurisdiction may meet the ethics requirement of this rule by demonstrating compliance with the other jurisdiction's professional conduct and ethics CPE requirement. The number of CPE Ethics hours that meets the Ethics requirement of such other jurisdiction will be accepted in Oregon, so long as the other jurisdiction requires the licensee to complete an ethics program as a condition of renewal.
  • An active licensee whose principal place of business is in another jurisdiction that does not have a professional conduct and ethics CPE requirement must complete the Oregon-specific ethics requirement.
  • All other active licensees are required to complete and report four hours of Oregon-specific CPE in ethics with each biennial renewal application, which may be satisfied by any ethics program approved by the Board.

Effective January 1, 2020, all licensees reinstating an Oregon license to active or inactive status are required to report 4 hours of Oregon-specific ethics.


CPE ethics programs

CPE programs in ethics required by subsection (2) of this rule are eligible for CPE credit if the program is offered by a sponsor registered with the Board and includes information pertaining to each of the following topics:

  • Oregon Administrative Rules and Oregon Revised Statutes pertaining to the practice of public accountancy;
  • Examples of issues or situations that require an understanding of statutes, rules and case law relevant to all licensees;
  • The Code of Professional Conduct adopted by the Board and set forth in OAR chapter 801, Division 030; and
  • Review of recent case law pertaining to ethics and professional responsibilities for the accounting profession.


List of Registered Ethics Sponsors

Accounting Tools

www.accountingtools.com/cpe

Course Title:  Accountants Ethics for Oregon

Sponsor ID# 115881

Hours: 4

Course Type:  Self-study

Contact:  Steven Bragg

Email:  customerservice@accountingtools.com

Phone:  303-886-1772

Registration Expires:  March 31, 2021


ACPEN/Business Professional Network

www.acpen.com

Course Title:  Oregon Ethics and New Developments

Sponsor ID# 107810

Hours:  4

Course Type:  Live

Contact: Anne Taylor

Email:  anne.taylor@acpen.com

Phone:  972-377-8199

Registration Expires:  March 31, 2021


Allison M McLeod LLM CPA

www.cpaethicsonline.com

Course Title:  A Basic Ethics Guidebook for Oregon CPAs

Sponsor ID# 138771

Hours:  4

Course Type:  Live, Webinar, Self-study

Contact: Allison McLeod

Email:  a_m_McLeod@yahoo.com

Phone:  214-403-8622

Registration Expires:  March 31, 2021


American CPE, Inc

www.americancpe.com

Course Title:  Ethics for Oregon 2020

Sponsor ID# 108096

Hours:  4

Course Type:  Self-study

Contact: Dennis Gatlin

Email:  director@americancpe.com

Phone:  800-990-4273

Registration Expires:  March 31, 2021


Beacon Hill FInancial Educators Inc

www.bhfe.com

Course Title:  Oregon Accounting Statutes and Rules

Sponsor ID# 107615

Hours:  4

Course Type:  Self-study

Contact: Andy Freed

Email:  contact@bhfe.com

Phone:  800-588-7039

Registration Expires:  March 31, 2021


Becker Professional Education

www.becker.com/cpe

Course Title:  Orgon Ethics 2020

Sponsor ID# 107294

Hours:  4

Course Type:  Self-study

Contact: Corinne Yamamoto

Email:  corinne.yamamoto@adtalem.com

Phone:  630-353-3720

Registration Expires:  March 31, 2021


Brown Bag CPE

www.brownbagcpe.com

Course Title:  Professional Conduct Ethics for Oregon CPAs 2020

Sponsor ID# n/a

Hours:  4

Course Type:  Live

Contact: James Jurinski

Email:  customerassistance@brownbagcpe.com

Phone:  503-222-3200

Registration Expires:  March 31, 2021


Checkpoint Learning

cpe.checkpointlearning.thomsonreuters.com

Course Title:  Oregon Rules and Regulations

Sponsor ID# 103166

Hours:  4

Course Type:  Self-study

Contact: Cynthia Alderman

Email:  cynthia.alderman@thomsonreuters.com

Phone:  972-250-7184

Registration Expires:  March 31, 2021


Cote & Latham

Course Title:  Ethics in Action

Sponsor ID# n/a

Hours:  4

Course Type:  Live

Contact: Claire Latham

Email:  clatham@wsu.edu

Phone:  360-546-9757

Registration Expired:  March 31, 2018

Reinstated:  April 15, 2019

Registration Expires:  March 31, 2021


CPASelfStudy

www.cpaselfstudy.com/

Course Title:  Ethics for Oregon 2020

Sponsor ID# 109234

Hours:  4

Course Type:  Self-study

Contact: Janet Benjamin

Email:  janet@cpaselfstudy.com

Phone:  317-912-4273

Registration Expires:  March 31, 2021


CPE Depot

www.cpedepot.com

Course Title:  Ethics for Oregon 2020

Sponsor ID# 109423

Hours:  4

Course Type:  Self-study

Contact: Haley Thompson

Email:  support@cpedepot.com

Phone:  916-634-0255

Registration Expires:  March 31, 2021


CPE Solutions LLC

www.cpecredit.com

Course Title:  Oregon Ethics 2020

Sponsor ID# 111907

Hours:  4

Course Type:  Self-study

Contact: Derek Finger

Email:  dfinger332@aol.com

Phone:  800-545-7601

Registration Expires:  March 31, 2021


CPEthink.com

www.cpethink.com/

Course Title:  Ethics for Oregon 2020

Sponsor ID# 108299

Hours:  4

Course Type:  Self-study

Contact: Tad Stephens

Email:  tad@cpethink.com

Phone:  888-239-3632

Registration Expires:  March 31, 2021


CPE247.com LLC

www.cpe247.com

Course Title:  Ethics for Oregon 2020

Sponsor ID# 115738

Hours:  4

Course Type:  Self-study

Contact: Kristen Craig

Email:  kristen.c@cpe247.com

Phone:  800-977-8641

Registration Expires:  March 31, 2021


FurtherEd Inc

www.cpe.furthered.com

Course Title:  Ethics for Oregon 2020

Sponsor ID# 109287

Hours:  4

Course Type:  Self-study

Contact: Beth Bersson

Email:  accreditation@furthered.com

Phone:  866-273-0717

Registration Expires:  March 31, 2021


Illumeo

www.illumeo.com

Course Title:  Oregon Professional Conduct and Ethics

Sponsor ID# 109504

Hours:  4

Course Type: 

Contact: Jesse Dean

Email:  jdean@illumeo.com

Phone:  408-400-3993

Registration Expires:  March 31, 2021


JN Productions CPE Courses

www.jncpe.com

Course Title:  Ethics for Oregon 2020

Sponsor ID# 104274

Hours:  4

Course Type:  Self-study

Contact: Rita Neill

Email:  rita@jncpe.com

Phone:  972-317-7225

Registration Expired:  March 31, 2018
Reinstated:  April 1, 2019
Registration Expires:  March 31, 2021


Kaplan Financial Education Powered by SmartPros

www.kaplanfinancial.com/accounting-continuing-education

Course Title:  Ethics for Oregon 2020

Sponsor ID# 103186

Hours:  4

Course Type:  Self-study

Contact: Lisa Goyette

Email:  lisa.goyette@kaplan.com

Phone:  914-517-1177

Registration Expires:  March 31, 2021


Mark Hugh PLLC

www.markhugh.com

Course Title:  Oregon Ethics and New Developments

Sponsor ID# n/a

Hours:  4 (5 hour course available through 3/31/2020)

Course Type:  Live

Contact: Mark Hugh

Email:  mark@markhugh.com

Phone:  425-641-2992

Registration Expires:  March 31, 2021


MasterCPE LLC

www.mastercpe.com

Course Title:  Ethics for Oregon 2020

Sponsor ID# 112530

Hours:  4

Course Type:  Self-study

Contact: Scot Schulte

Email:  support@mastercpe.com

Phone:  800-957-7379

Registration Expires:  March 31, 2021


MY-CPE LLC

www.my-cpe.com

Course Title:  4 Hour Professional Ethics Guidebook for Oregon CPAs

Sponsor ID# 143597

Hours:  4

Course Type:  Webinar; Self-study

Contact: Shawn Parikh

Email:  support@my-cpe.com

Phone:  347-714-8628

Registration Expires:  March 31, 2021


Oregon Society of Certified Public Accountants (OSCPA)

www.orcpa.org

Course Title:  Oregon Ethics and New Developments (Hugh)

Sponsor ID# n/a

Hours:  4

Course Type:  Group Live


Course Title:  Professional Conduct and Ethics (Rigos)

Sponsor ID# n/a

Hours:  4

Course Type:  Group Live


Course Title:  Oregon Ethics for CPAs (Surgent)

Sponsor ID# 103212

Hours:  4

Course Type:  Group Live


Contact: Tonna Hollis

Email:  thollis@orcpa.org

Phone:  503-641-7200 x3

Registration Expires:  March 31, 2021


Pony Express CPE

www.ponyexpresscpe.com

Course Title:  Ethics for Oregon 2020

Sponsor ID# 109546

Hours:  4

Course Type:  Self-study

Contact: Donna Larsen

Email:  donna@ponyexpresscpe.com

Phone:  509-448-5292

Registration Expires:  March 31, 2021


Professional Education Services LP

www.mypescpe.com

Course Title:  Ethics and Professional Conduct for Oregon CPAs

Sponsor ID# 103592

Hours:  4

Course Type:  Self-study

Contact: Kathy Yates

Email:  kyates@mypescpe.com

Phone:  800-990-2731 x10

Registration Expires:  March 31, 2021


Rigos Professional Education Programs

www.AccountingEthics.com

Course Title:  Professional Conduct and Ethics

Sponsor ID# n/a

Hours:  4

Course Type:  Group Live

Contact: Jim Rigos

Email: jim@rigos.net

Phone:  206-624-0716

Registration Expires:  March 31, 2021


Sequoia CPE

www.sequoiacpe.com

Course Title:  Ethics for Oregon CPAs

Sponsor ID# 121900

Hours:  4

Course Type:  Self-study

Contact: Michael Erbland

Email:  support@sequoiacpe.com

Phone:  800-572-9675

Registration Expires:  March 31, 2021


Surgent

www.surgentcpe.com/cpe-courses/oregon-ethics-for-cpas

Course Title:  Oregon Ethics for CPAs

Sponsor ID# 103212

Hours:  4

Course Type:  Live, Self-study, Webinar

Contact: Janet Benjamin

Email:  benjaminj@surgent.com

Phone:  610-994-9606

Registration Expires:  March 31, 2021


The CPE Store

www.cpestore.com/

Course Title:  Ethics for Oregon

Sponsor ID# 103657

Hours:  4

Course Type:  Self-study

Contact: Margie Haddon

Email:  cpestore@comcast.net

Phone:  800-910-2755

Registration Expired:  March 31, 2019


Wolters Kluwer (formerly CCH CPE Link)

www.cchcpelink.com

Course Title:  A Basic Ethics Guidebook for Oregon CPAs

Sponsor ID# 103021

Hours:  4

Course Type:  Self-study

Contact: Gwen Hefty

Email:  gwen.hefty@wolterskluwer.com

Phone:  773-866-3648

Registration Expires:  March 31, 2021


Web CPE

www.webcpe.net

Course Title:  Ethics for Oregon 2020

Sponsor ID# 112425

Hours:  4

Course Type:  Self-study

Contact: Kartik Saha

Email:  ksaha@webcpe.net

Phone:  405-210-4802

Registration Expires:  March 31, 2021


Western CPE

www.westerncpe.com

Course Title:  Ethics for Oregon 2020

Sponsor ID# 103220

Hours:  4

Course Type:  Group, Self-study

Contact: Larissa Young

Email:  larissa.young@westerncpe.com

Phone:  406-585-4163

Registration Expires:  March 31, 2021




If you have questions about CPE providers, please contact the Board by email at boa.info@oregon.gov or by phone at 503-378-4181.

CPE Subject Categories

TECHNICAL SUBJECTS

Qualified continuing education programs in the following subjects are eligible for CPE credit as technical subjects:

  • Accounting
  • Auditing and assurance
  • Consulting
  • Specialized knowledge and applications
  • Management Advisory Services
  • Taxation
  • Professional ethics
  • Regulatory ethics
  • Finance
  • Business Law
  • Economics
  • Information Technology & Accounting Applications
  • Statistics
  • Data Analytics
  • Other subjects may be acceptable if they maintain or improve the licensee's professional competence


NON-TECHNICAL SUBJECTS

Qualified continuing education programs in subjects other than those listed in section (2) of this rule are non-technical subjects and are eligible for CPE credit if the program directly contributes to the licensee's professional competence.
Credit for programs in non-technical subjects is limited to 16 CPE hours per renewal period.

The following are examples of non-technical subjects:

  • Interpersonal management skills
  • Public relations
  • Practice development
  • Practice administration
  • Marketing
  • Personnel/HR
  • Personal Development
  • Communication
  • Business Management & Organization



If you have questions about CPE, please contact the Board by email at boa.info@oregon.gov or by phone at 503-378-4181.

Live CPE Courses

REQUIREMENTS FOR LIVE CPE COURSES

Per OAR 801-040-0030(2), to provide LIVE CPE courses that qualify for CPE credit for Oregon licensees, you must adhere to the following:

  • An outline of the program is prepared in advance and preserved;
  • A record of attendance is maintained by the sponsor for a period of five (5) years
  • Evidence of completion is provided to participating licensees; and
  • The program is conducted by a qualified instructor whose background, training, education or experience qualifies the person to teach or lead a discussion on the subject matter of the particular program.

It is not necessary to register a live CPE course with the Oregon Board with the exception of Oregon-specific ethics courses.  Live webinars are considered live courses if the participants can interact with the instructor and benefit from the instructor's ineraction with other participants.  It is the responsibility of the licensee to determine the subject matter of the course and whether it will be accepted for renewal.

Self-study courses must be provided by a sponsor on the NASBA National Registry.


If you have questions about CPE, please contact the Board by email at boa.info@oregon.gov or by phone at 503-378-4181.
Self-study CPE Courses

REQUIREMENT FOR SELF-STUDY CPE PROGRAMS
Applicable Statutes or Administrative Rules
ORS 673.165  
OAR 801-040-0030(4)

Correspondence courses and other individual study (self-study) programs do not qualify for CPE credit unless the CPE sponsor is approved by the NASBA National Registry.  Sponsors approved by NASBA will be assigned a 6-digit National Registry Number, which must be included on all certificates of completion issued by the sponsor and must be reported on the licensee's renewal or reinstatement application.
 
Licensees need to be aware that non-technical CPE programs are not reviewed by NASBA and are limited for CPE credit in Oregon.  Even though a sponsor may have received a sponsor registry number (indicating approval of the programs offered by that sponsor), it is the responsibility of the licensee to determine whether the subject matter is technical or non-technical based on the subject categories outlined in OAR 801-040-0040(2)-(3).  CPE sponsors are not always consistent with marketing information and proofs of completion provided. 

To verify that a CPE sponsor is on the NASBA National Registry, please CLICK HERE.

Licensees who have purchased and completed individual study programs that do not qualify for CPE credit may wish to advise the sponsor that CPE credit was denied by the State Board.  Frequently, the sponsor will replace the program with an eligible program at no cost to the licensee.



If you have questions about CPE, please contact the Board by email at boa.info@oregon.gov or by phone at 503-378-4181.

CPE Requirements

ACTIVE LICENSEES

CPE Requirements for active licensees:

  • Active licensees must submit at least 80 hours of CPE (unless prorated), including 4 hours of Oregon-specific ethics taken from a sponsor approved by the Board.  
  • No more than 16 hours of non-technical CPE may be reported.  If non-technical hours are reported in excess of the allowed total, the additional hours will be deleted and may result in a CPE penalty if the deletion causes a shortage in total hours or a shortage in the 24 hour annual requirement.
  • The maximum carryforward is 20 hours.   Carryfoward hours may be applied to the total number of CPE hours due, but may not be used toward the 24 hour annual requirement.  Carryforward hours are not designated as technical or non-technical; the hours simply reduce the hours required to be reported.   All other limitations for reporting apply each renewal period.
  • Self-study courses must be taken from a sponsor on the NASBA National Registry and the registry number must be included on the CPE report.  CLICK HERE for a list of NASBA approved sponsors.
  • No more than 50% of the required hours may be from the category of instructor/author/discussion leader combined.
  • Nano-learning credits may not exceed 10% of the total CPE requirement.
  • CPE earned in the 2 years immediately preceding the date of expiration (June 30) will be accepted, except for hours used for reinstatement.


INACTIVE LICENSEES

CPE Requirements for inactive licensees:

  • Inactive licensees must submit at least 32 hours of CPE (unless prorated), including 4 hours of Oregon-specific ethics taken from a sponsor approved by the Board (effective July 1, 2020).  
  • No more than 8 hours of non-technical CPE may be reported.  If non-technical hours are reported in excess of the allowed total, the additional hours will be deleted and may result in a CPE penalty if the deletion causes a shortage in total hours.
  • Inactive licensees do not have a minimum annual requirement.
  • The maximum carryforward is 8 hours.   Carryfoward hours may be applied to the total number of CPE hours due.
  • Self-study courses must be taken from a sponsor on the NASBA National Registry and the registry number must be included on the CPE report.  CLICK HERE for a list of NASBA approved sponsors.
  • No more than 50% of the required hours may be from the category of instructor/author/discussion leader combined.
  • Nano-learning credits may not exceed 10% of the total CPE requirement.
  • CPE earned in the 2 years immediately preceding the date of expiration (June 30) will be accepted, except for hours used for reinstatement.


RETIRED LICENSEES

Retired licensees are not required to report CPE hours for renewal.


MUNICIPAL AUDITOR

Licensees admitted to the municipal roster are required to complete 24 hours of CPE in subjects directly related to the governmental environment and governmental auditing during each renewal period. A minimum of 16 hours are required in the following subjects:

  • Audits of state and local governmental units;
  • Governmental Accounting and Financial Reporting Standards and updates;
  • Generally Accepted Governmental Auditing Standards and updates;
  • Single Audit Act and related Office of Management and Budget circulars and supplements;
  • Oregon Local Budget Law; or
  • Minimum standards of audits and reviews of Oregon municipal corporations.

No more than 8 of the 24 required hours may be in courses relating to generally accepted auditing standards and procedures. Courses that make up the 8 hours described may include such topics as current developments in audit methodology, assessment of internal controls and statistical sampling.   The 24 hours of CPE required under this rule may be included in the 80 hours of CPE required for renewal of the CPA/PA permit.


If you have questions about CPE, please contact one of the Board's licensing specialists by email at boa.info@oregon.gov or by phone at 503-378-4181.


Certificates of Completion

Evidence of completion

Licensees are required to document all CPE programs claimed for CPE credit and to provide the appropriate proof of completion for the number of qualifying CPE credits claimed for each program. Licensees must retain proof of completion for each CPE program reported for a period of 5 years after completion of the program.

Proper proof of completion must include the following:

  • name of the participating licensee
  • sponsor name
  • program title
  • date of completion
  • instructor name, if applicable
  • statement that the sponsor is included on NASBA’s National Registry and provide registry number, if appropriate, and
  • number of CPE hours allowed

Proof of completion for credit claimed for lecturer, discussion leader, or speaker must include the following:
  • copy of the agenda or outline provided for each presentation
  • lecture or speaking engagement
  • stating the date of presentation and name of the sponsoring organization

Other areas of CPE that require proof of completion or attendance:
  • For secondary education courses attended, an official transcript from a regionally accredited college/university must be submitted. 
  • For university courses taught, evidence of completion should include the course syllabus and outline for each class.
  • Evidence of completion for published articles must include a copy of the title page or other pages that show the title, date of publication and a description of the content for each article reported for CPE credit.
  • Evidence of completion for peer review programs includes proof of attendance, provided by the sponsor of the approved program, for each meeting attended.
  • Evidence of completion for State Legislative Joint Ways and Means Committee members includes the membership roster published during the legislative section indicating the specific section of the sub-committee on which the licensee served.


If you have questions about CPE, please contact the Board by email at boa.info@oregon.gov or by phone at 503-378-4181.

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