ACTIVE LICENSEES
CPE Requirements for active licensees:
- Active
licensees must submit at least 80 hours of CPE (unless prorated),
including 4 hours of ethics.
- 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 20 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 20 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 are provided in .2 CPE hour incements.
- CPE
earned in the two 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 ethics.
- 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 are provided in .2 CPE hour incements.
- CPE
earned in the two 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 (GAAS) and procedures (GAAP). 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@boa.oregon.gov or by phone at 503-378-4181.