801-040-0050 Credit Allowed and Evidence of Completion (1) Credit hours . Eligible CPE credit is measured by program length with one 50 minute period equal to one CPE credit. CPE credits can be awarded in one-fifth increments or in one-half increments (0.5, 1.0, x.2, x.4, x.5, x.6, x.8, etc.). Licensees may not report duplicate courses taken in the same reporting period unless there is proof that the course was substantially modified. (2) Evidence of completion . Licensees are required to document all CPE programs claimed for CPE credit and to provide the appropriate proof of completion for the number of qualifying CPE credits claimed for each program. Licensees must retain proof of completion for each CPE program reported for a period of 5 years after completion of the program. (3) Group study programs . (a) CPE credit is allowed for actual class hours attended. (b) Evidence of completion includes a written course outline and certificate of completion or attendance record provided by each program sponsor. The evidence of completion must include the sponsor name, course title, date of attendance or date of completion, name of participating licensee, statement that the sponsor is included on NASBA’s National Registry and providing the registry number, if appropriate, and the number of CPE hours earned; (4) Individual study programs. (a) Individual study programs are eligible for CPE credit only if the program is offered by a NASBA National Registry approved sponsor. (b) CPE credit will be awarded in an amount equal to the average completion time determined by the NASBA National Registry approved sponsor. (c) The date for which CPE credit is allowed is the completion date specified on the evidence of completion provided by the sponsor. (d) Evidence of completion must include the name of the participating licensee, sponsor name, program title, date of completion, instructor name, if applicable, statement that the sponsor is included on NASBA’s National Registry and provide registry number, if appropriate, and number of CPE hours allowed. (5) Nano-learning. (a) Evidence of satisfactory completion of a nano-learning course requires the participant to successfully complete a qualified assessment with a passing grade of 100 percent. (b) A nano-learning program differs from a self-study program in that it is typically focused on a single learning objective and is not paper based. (c) Nano-learning credits are provided in .2 CPE hour increments. (6) Lecturer, discussion leader or speaker. (a) CPE credit for a lecture, training session or speaking engagement at which the licensee was an instructor, discussion leader, or speaker is allowed provided that the lecture, training, or engagement meets CPE requirements for the participants; (b) CPE credit for a university or college undergraduate or graduate course where the licensee was the faculty instructor is allowed, provided that the course is in a technical subject as defined in OAR 801-040-0040(2). (c) One CPE hour is allowed for each 50 minute period completed as an instructor or discussion leader for the first presentation of the subject material if such activity increases the instructor's professional competence. CPE credit may be allowed for additional presentations if the substantive content of the program was substantially changed and the licensee provides evidence that such change required significant additional study or research. (d) CPE credit for preparation time allowed for an instructor, discussion leader, or a speaker shall be calculated on the basis of two CPE hours of preparation for each hour of teaching. (e) The maximum CPE credit allowed for preparation and teaching under this section and for published articles described in section (6) of this rule, combined, must not exceed one-half of the total number of CPE hours required for the renewal period. (f) Evidence of completion includes a copy of the agenda or outline provided for each presentation, lecture or speaking engagement, stating the date of presentation and name of the sponsoring organization. For university courses taught, evidence of completion should include the course syllabus and outline for each class. (7) Published articles. (a) CPE credit may be allowed for authoring published articles or books, provided the work directly contributes to the professional competence of the licensee. (b) CPE credit for authoring published articles or books is allowed as of the date of publication and is only allowed for the first publication of such writing. The number of CPE hours is based on the time spent creating the published article. (c) Authorship of a published article does not contribute to the professional competence of the licensee unless the published article is suitable for a professional audience. Published articles may be reviewed on a case-by-case basis to determine whether such articles contribute to the licensee’s professional competence. (d) The maximum credit for published articles and books allowed under this section and for preparation and teaching under section (5) of this rule, combined, is no more than one-half of the total CPE requirement for the renewal period. (e) A licensee may request additional CPE credit for authoring a published article by submitting an explanation of the circumstances which justify greater credit than is otherwise allowed. The Board shall determine whether additional credit is justified. (f) Evidence of completion includes a copy of the title page or other pages that show the title, date of publication, and a description of the content for each article reported for CPE credit. (8) Reviewing peer review reports for Board approved Peer Review Programs. (a) Licensees who serve as volunteer members of the Review Acceptance Body or any other committee that reviews peer review reports on behalf of a board approved peer review program are allowed two hours of CPE credit per meeting attended, for a maximum of 16 hours for the renewal period. (b) Evidence of completion includes proof of attendance, provided by the sponsor of the approved Peer Review Program, for each meeting attended. (9)(a) Board and Board Committee Service . (b) Voting members of the Board of Accountancy, its Peer review Oversight Committee (PROC), and Complaints Committee (BOACC) will receive 2 CPE credits per attended meeting documented on certificates of completion issued by the Board. The Board may in its discretion add other technical committees as eligible for CPE credits under this section. A maximum of 16 CPE credits per renewal cycle can be claimed for credit under this section. (10) University and college courses. (a) CPE credit allowed is described in OAR 801-040-0030. (b) An official copy of the college transcript from a regionally accredited college/university is evidence of completion for courses that earn college credit. (c) An attendance schedule or sign-in sheet demonstrating the licensee’s attendance, prepared and maintained by the college, will provide evidence of completion for courses that do not earn college credit. Statutory/Other Authority: ORS 673.040, 673.050 & 673.410 Statutes/Other Implemented: ORS 673.165 History: BOA 1-2026, amend filed 01/29/2026, effective 02/01/2026 BOA 3-2023, amend filed 09/29/2023, effective 10/01/2023 BOA 1-2019, amend filed 12/19/2019, effective 01/01/2020 BOA 1-2017, f. & cert. ef. 1-4-17 BOA 1-2015, f. 9-30-15, cert. ef. 10-1-15 BOA 4-2010, f. 12-15-10, cert. ef. 1-1-11 BOA 6-2004, f. 12-30-04, cert. ef. 1-1-05 BOA 6-2002, f. 12-27-02, cert. ef. 1-1-03 BOA 7-2001, f. 12-31-01, cert. ef. 1-1-02 BOA 5-2000, f. 12-7-00, cert. ef. 1-1-01 BOA 1-2000, f. 3-22-00, cert. ef. 3-24-00 BOA 6-1999, f. 12-21-99, cert. ef. 1-1-00 BOA 5-1999, f. & cert. ef. 7-23-99 BOA 2-1999, f. & cert. ef. 2-22-99 BOA 6-1998, f. & cert. ef. 7-29-98 BOA 1-1998, f. & cert. ef. 1-26-98 AB 4-1997, f. & cert. ef. 7-25-97 AB 5-1995, f. & cert. ef. 8-22-95 AB 4-1994, f. & cert. ef. 9-27-94 AB 4-1993, f. & cert. ef. 5-14-93 AB 7-1992, f. & cert. ef. 12-15-92 AB 5-1991, f. & cert. ef. 7-1-91 AB 1-1985, f. & ef. 3-21-85