Oregon CPA CPE Requirements (2026): 80 Hours Every 2 Years
Requirements Overview
Oregon requires 80 hours of continuing professional education per biennial cycle, with licenses expiring June 30. Each year within the cycle requires a minimum of 20 hours. At least 4 hours must be in ethics, a requirement that applies to both active and inactive licensees. Non-technical subjects are capped at 16 hours for active licensees.
Self-study programs must come from NASBA National Registry-approved sponsors, and the registry number must appear on the certificate of completion. Live courses do not require Board registration but must meet program standards. Instructor and author credits are limited to 50% of required hours. Nano-learning is accepted in 0.2-hour increments.
Up to 20 excess hours may carry forward to the next reporting period, though carried-forward hours cannot satisfy the 20-hour annual minimum. Inactive licensees have reduced requirements of 32 hours per cycle with 4 hours of ethics. Retired licensees are fully exempt. Municipal auditors must complete 24 hours in governmental subjects, which may count toward the 80-hour total.
Mandatory Topics
| Topic | Hours | Frequency | Notes |
|---|---|---|---|
| Ethics | 4 | Every renewal | At least 4 hours of ethics each biennial renewal period. Required for both active and inactive licensees. Effective October 1, 2023. |
| Governmental Auditing | 24 | Every renewal | Required for municipal auditors only. All hours must relate to governmental environment and auditing. At least 16 hours in specialized subjects. No more than 8 hours in GAAS/GAAP. These hours may count toward the standard 80-hour requirement. |
Renewal Pathways
Exemptions
- Retired Licensee — Retired licensees are not required to report CPE hours for renewal.
- Out-Of-State Reciprocity — Active licensees with principal place of business outside Oregon may satisfy requirements by meeting home jurisdiction's renewal standards, provided their state has CPE requirements.If home jurisdiction has no CPE requirements, Oregon's 80-hour standard applies
How You Can Complete Your CE
Oregon CPE Rules & Limits
Details specific to Oregon that generic CE guides tend to miss:
- Annual minimum — at least 20 hours must be completed each year of the cycle, not just by the renewal deadline.
- Carry-over — Maximum 20 hours may be carried forward from one reporting period to the next. Carried-forward hours cannot be used to fulfill the annual 20-hour minimum requirement. Inactive licensees may carry forward maximum 8 hours.
- Non-technical subjects capped at 16 hours per renewal cycle for active licensees (8 for inactive).
- Instructor/author/discussion leader credit limited to 50% of required hours.
- Nano-learning accepted in 0.2-hour increments.
- Self-study requires NASBA National Registry-approved sponsors; registry number must appear on certificates.
- Live webinars qualify as group study if participants can interact with instructor.
- Documentation must be retained for 5 years after program completion.
- Certificates must include: licensee name, sponsor name/NASBA registry number, program title, completion date, instructor name, CPE hours.
- Credits earned within two years preceding June 30 expiration date qualify.
- Inactive licensees need only 32 hours per biennial cycle with 4 hours ethics.
- Municipal auditors need 24 hours in governmental subjects (may count toward 80-hour total).
Provider Requirements
Self-study programs require NASBA National Registry-approved sponsors. NASBA registry number must appear on certificates of completion. Live courses do not require Oregon Board registration but must meet program standards.
Tips for Oregon CPAs
- Self-study certificates must show the NASBA registry number — courses without it will not count toward your requirement.
- Carry-forward hours (up to 20) help with the total but cannot satisfy the annual 20-hour minimum, so plan each year independently.
- If you hold inactive status, you still need 4 hours of ethics plus 32 total hours — inactive does not mean exempt in Oregon.
- Municipal auditors can apply their 24 governmental hours toward the standard 80-hour total, reducing the additional coursework needed.
Sources
Each figure on this page is taken directly from the Oregon Board of Accountancy's official rules and continuing-education sources and recorded with the exact source excerpt. Last verified Mar 2026. Read how we compile and verify this data.