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Oregon CPA Ethics CPE Requirement

4 hours of ethics CPE, per 2-yr period, for CPAs licensed in Oregon.

OR General NASBA ethics accepted QAS Self-Study

Requirement summary

Ethics hours required4
Reporting cyclePer 2-yr period
State-specific content Not required
Self-study acceptedYes — NASBA QAS Self-Study
Our sponsor statusNASBA Registry #111907

Four hours in professional conduct and ethics per two-year period; any ethics program meeting Oregon's general CPE requirements is accepted. Self-study requires NASBA QAS.

Source: Board of Accountancy / NASBA Registry research. Last verified August 3, 2026.

Oregon CPA ethics CPE questions

How many hours of ethics CPE do Oregon CPAs need?

Four hours with each biennial renewal application, for both active and inactive licensees, under OAR 801-040-0010.

Does the Oregon ethics course have to be Oregon-specific?

No longer. The requirement may be satisfied by any ethics programme approved by the Board, and the Board no longer maintains an approved ethics course list. Older guidance describing a mandatory Oregon-specific course predates the rule change.

When is my Oregon CPE due?

The reporting period runs 1 July to 30 June biennially, ending in odd years for odd-numbered permits and even years for even-numbered permits. You need 80 hours with at least 20 in each year of the period.

Can I carry hours forward in Oregon?

Up to 20 hours may be carried forward from one reporting period to the next toward the 80-hour total, but carry-forward hours may not be used to meet the 20-hour annual minimum.

I hold an Oregon permit but practise elsewhere — what applies?

Active licensees whose principal place of business is outside Oregon may meet the requirement by satisfying the rules of that jurisdiction, signing a statement to that effect on the Oregon renewal. Licensees whose principal place of business is in a jurisdiction without CPE requirements are not eligible for this provision.

I am newly licensed — what applies?

Requirements are prorated from your licence date. Where the period is less than three full months, the only CPE required for renewal is the four hours of ethics.

Board of Accountancy

Oregon Board of Accountancy

Visit the Board website ↗

NASBA Registry requirement summary ↗

State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Requirements change; confirm current rules with your Board before completing coursework.

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