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Renewal & Reinstatement Requirements

Renewal Fees

The fees for renewal of a CPA and PA permit are: 

Active status - $255
Inactive status - $50 
Retired - $50

Municipal License - $150

Late penalty/Active - $255 
Late penalty/Inactive - $50 
Late penalty/Retired - $25

Municipal Auditor Late Fee/$150

* Increase effective January 1, 2012

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ACTIVE CPA and PA Renewal Requirements

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 expiring. Permits that are not renewed will lapse. 
Renewal applications postmarked after the June 30 deadline must include payment of the late renewal fee. The Board has no authority to waive the late renewal fee (ORS 673.150). 

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INACTIVE CPA and PA Renewal ** New Requirements

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.

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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


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CPE Requirements

Continuing Professional Education (CPE) Administrative Rules, (Chapter 801, Division 40), may be accessed by clicking here

Each biennial renewal period, certified public accountants and public accountants must report satisfactory evidence of having completed 80 hours of CPE

  • At least 24 of the required 80 hours of CPE shall be completed in each year of the renewal period.
  • Hours carried forward from the previous reporting period may not be used to meet the minimum annual requirement
  • A maximum of 20 hours may be carried forward from one reporting period to the next.
  • Except for carry forward hours allowed, CPE hours must be completed during the two-year period immediately preceding the renewal date
  • Active licensees are required to complete FOUR hours of CPE in Professional Conduct & Ethics with each biennial renewal application.  If this is the licensee's first renewal in the state of Oregon please note that an Oregon Specific Ethics Course is required as explained below.
  • Active licensees who are applying for renewal for the first time in Oregon  must obtain the required four hours of CPE in Professional Conduct & Ethics in an Oregon Specific course offered by a sponsor registered with the Oregon Board of Accountancy.  Click here for a list of approved Oregon Ethics Sponsors
All other active licensees may complete any ethics program that meets the general CPE requirement as described in OAR 801-040-0030
  • Individual study programs, correspondence courses or other individual study programs are only accepted from a sponsor listed on NASBAs CPE Registry or QAS listing.

 Click here for a list of NASBA approved sponsors.


The form below is available for personal tracking purposes.  This form is the same format as the CPE reporting page on the renewal application, and can serve as a tool to keep track of CPE accrual. 

*Please note that the Board office is will not accept any CPE submissions prior to the renewal application forms are mailed to licensees.




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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 both the CPE sponsor and the specific CPE program are approved by the NASBA National CPE Registry.
Licensees need to be aware that non-technical CPE programs are not reviewed by NASBA  and are not eligible 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) non-technical programs offered by the sponsor are not eligible for CPE credit in Oregon.  Non-technical CPE programs are eligible for credit only if they meet the program requirements stated in OAR 801-040-0030(2):

a.  An outline of the program is prepared in advance and preserved

b.  The program is at least twenty-five minutes in length

c.  A record of attendance is maintained by the sponsor

d.  The program is conducted by a qualified instructor whose background, training,education or experience qualify the person to teach or lead a discussion on thesubject matter of the particular program. 

ponsors are not always consistent in the marketing information and proofs of completion that they provide regarding non-technical programs.  ponsors are not always consistent in the marketing information and proofs of completion that they provide regarding non-technical programs.   Licensees seeking CPE credit in Oregon should verify with the sponsor if a specific program has been reviewed by the NASBA National CPE Registry before purchasing the program.  State Boards of Accountancy vary with regard to the eligibility of programs for CPE credit and many continue to accept non-NASBA approved individual study programs.   
There are also some technical programs that are not subject to NASBA review.  For example, NASBA may not review annual tax updates if the specific program does not meet the NASBA standards for individual study programs.  Therefore, licensees should also be careful to verify that a specific technical program has been reviewed for sponsor approval and therefore will be eligible for CPE credit in Oregon.  This can usually be confirmed on the sponsor’s website, or by calling the NASBA National CPE Registry support office. 
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

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Failure to Renew

Permits not renewed by the June 30 deadline will lapse. Firm registrations not renewed by the December 31 deadline will terminate. Licensees and/or firms who continue to practice or hold out as a CPA, PA or firm with a lapsed permit or terminated firm registration are subject to disciplinary action and fines up to $5,000 per violation. 
Permits and registrations are not renewed until a complete application and the appropriate fees are received and approved by the Board.  A lapsed permit may also result in the termination of a firm registration

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Reinstatement Requirements

Licensees may reinstatement a license that has lapsed or is inactive.

To reinstate a "lapsed" permit the holder of such permit shall:
  • Request a reinstatement application form from a Licensing Specialist.
  • Submit the application for reinstatement, along with appropriate fees and appropriate CPE.
  • All CPE hours submitted for reinstatement must meet the general requirements for CPE credit.
To reinstate a permit that is suspended, the holder of such permit shall:
  • Provide evidence of satisfaction or completion of all terms and conditions stated in the Order of Suspension, and
  • Meet the requirements for reinstatement of a lapsed permit
To reinstate a permit that is inactive, the holder of such permit shall:
  • Meet the requirements for reinstatement of lapsed permits with the exception that credit for CPE taken while on inactive status will be given for the first two biennium’s only (maximum of 64 hours)

Click here for Reinstatement Administrative Rules

Reinstatement from INACTIVE Status: 
CPE REQUIREMENT Time elapsed since last active status
2 years or less 2 years or more
On date of 


80 hours within 12 months preceeding date of application for reinstatement
OAR 801-040-0090

(4 hours must be in Professional Conduct and Ethics)

160 hours within 12 months preceeding date of application for reinstatement
OAR 801-040-0090

(may apply up to 64 hours reported in prior two Inactive renewal periods)

 (4 hours must be in Professional Conduct and Ethics)

On renewal date 80 hours 
OAR 801-040-0090
Prorated hours* 
OAR 801-040-0090
Pay the application fee ($225) and permit fee ($255) for the renewal period in which reinstatement is requested. OAR 801-010-0130

Reinstatement from LAPSED Status:
CPE REQUIREMENT Time elapsed since last active status Lapsed to Inactive status
2 years or less 2-6 years 6 years or more ​ 6 years or less

On date of 



80 hours + 16 penalty hours within 12 months prior to date of reinstatement

OAR 801-040-0090
(4 hours must be in Professional Conduct and Ethics)
160 hours +16 penalty hours within 12 months prior to date of reinstatement
OAR 801-040-0090 
(4 hours must be in Professional Conduct and Ethics)
The license will expire.


An expired license may only be restored upon the Board's determination that there is good cause





40 hours​ within 12 months prior to date of reinstatement


(No ethics requirement)

On renewal date following reinstatement:​
80 hours 
OAR 801-040-0090​
Prorated hours* 
OAR 801-040-0090​
Pay the permit fee associated with active status for each renewal period that the license has been lapsed, plus one delinquent renewal fee and $225 application fee (ORS 673.150(5)) $225application fee plus $50 inactive renewal​

* Prorated hours are calculated as 3.33 hours for each month 
(including partial months) from the date of reinstatement. 
(Example 3.33 x 11 months = 36.63, rounded to 37 hours) 
Licensees must be reinstated to the Roster by paying the fee and completing 24 hours plus 16 penalty hours of CPE in subjects directly related to the governmental environment and governmental auditing.

CPE must be completed within two years preceding the date of the reinstatement application. 

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Renewal Form

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