Renewal applications are provided to licensees in May of their renewal year. Licensees with an even-numbered permit expire on June 30 of even-numbered years and odd-numbered permits expire on June 30 of odd-numbered years. Permits that are not renewed will lapse.
The renewal season is open from mid-May to August 29. Applications received on or before June 30 of the renewal year will be considered timely. Applications received between July 1 and August 29 will be accepted late and those applicants must pay the $255 late fee in addition to the renewal fee. If a licensee fails to submit an application by August 29, their license will lapse.
NOTE: Effective July 1, 2020, all active and inactive licensees will be required to report 4 hours of Oregon-specific ethics CPE taken from a sponsor approved by the Board to qualify for renewal. If your principal place of business is in another jurisdiction and that jurisdiction requires ethics for renewal, you may not need to report Oregon-specific ethics.
|Active Status||$255||||Active Status Late Fee||$255|
|Inactive Status||$50||||Inactive Status Late Fee||$50|
|Retired Status||$50||||Retired Status Late Fee||$50|
|Municipal Auditor||$150||||Municipal Auditor Late Fee||$150|
Hours carried forward from the previous reporting period may not be used to meet the minimum annual requirement.
Active licensees are required to report 80 hours of CPE each 2-year renewal period, of which 4 hours must be Oregon-specific ethics. Active licensees must take at least 24 hours of CPE in each year of the renewal period (July 1 to June 30). No more than 16 hours of non-technical CPE may be reported; excess hours of non-technical CPE will be removed from the CPE report and, if that results in a CPE deficiency, 16 penalty hours will be assessed. A maximum of 20 hours may be carried forward from one reporting period to the next.
Inactive licensees are required to report 32 hours of CPE each 2-year renewal period. Beginning July 1, 2020, inactive licensees must report 4 hours of Oregon-specific ethics. No more than 8 hours of non-technical CPE may be reported; excess hours of non-technical CPE will be removed from the CPE report and, if that results in a CPE deficiency, 8 penalty hours will be assessed. A maximum of 8 hours may be carried forward from one reporting period to the next.
Municipal Auditors are required to report at least 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:
Renewal applications are mailed to the address on file with the Board office mid-May. Licensees with an even-numbered permit expire on June 30 of even-numbered years and odd-numbered permits expire on June 30 of odd-numbered years. The renewal application must be received in the Board office postmarked no later than June 30 of the renewal period that is 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. Permits that are not renewed will lapse.
Self-study courses must be taken from a sponsor on the NASBA National Registry. CLICK HERE for a list of NASBA approved sponsors.
is no longer a minimum hour increment required and all CPE calculations
are based on a 50-minute hour. For example, a 20-minute course would
earn .4 CPE credits while a course that is 80-minutes (1 hour 20
minutes) would earn 1.6 CPE credits. Oregon also allows nano-learning credits to be claimed as well as blended learning.
If you have questions about the renewal application process, please contact the Board by email at email@example.com or by phone at 503-378-4181.