Ethics CPE requirement

Oregon: CPA ethics CPE requirement

Oregon Board of Accountancy · board website
Overtime Education courses are designed to the NASBA/AICPA Statement on Standards for Continuing Professional Education (CPE) Programs. An application to the National Registry of CPE Sponsors is pending. Courses are not offered for CPE credit until that application is approved.
Ethics required
4 hours every 2 year(s)
Cycle notes
OAR 801-040-0010: 4 hours of Oregon-specific ethics CPE per biennial renewal (eff. 7/1/2020), covering OARs/ORS on public accountancy, statutory and case-law issues, the Code of Professional Conduct in OAR 801 Division 30, and recent ethics case law.
Field of study accepted
Regulatory Ethics (Oregon-specific content)
Self-study permitted for ethics
Yes
Delivery notes
OAR 801-040-0030: correspondence/individual study qualifies only if the sponsor is approved by the NASBA National Registry (registry number required). NASBA summary: self-study must be QAS.
Accepts National Registry sponsors
Yes
Board course approval required
No
Separate sponsor registration
No
Minimum passing score
70%
Notes
AMBIGUITY: 801-040-0010 says ethics programs 'are eligible for CPE credit if the program is offered by a sponsor registered with the Board', but Division 40 defines no Oregon sponsor registration and the Board's CPE page (via search excerpts; the page itself timed out repeatedly) says any ethics-coded program meeting the general guidelines qualifies and that National Registry sponsors are accepted. Treat as tier 1 with mandatory Oregon-specific content; confirm with the Board whether 'registered with the Board' means NASBA registration. 801-040-0050 bars reporting duplicate courses in the same period unless substantially modified. Oregon participates in NASBA CPE Audit Service.
Sources
Verified
2026-09-09 (partial)

Courses for Oregon

No course is available for this jurisdiction yet.