801-040-0010 Basic Requirements (1) Biennial CPE requirement for Active licensees. Each biennial renewal period, certified public accountants and public accountants must report satisfactory evidence of having completed 80 hours of continuing professional education (CPE) unless such requirement is waived by the Board under ORS 673.165 and OAR 801-040-0150. The 80-hour CPE requirement must be completed as follows: (a) At least 20 of the required 80 CPE hours must be completed in each year of the renewal period. Hours carried forward from the previous reporting period (carry-forward hours) may not be used to meet the minimum annual requirement. (b) CPE hours must be completed during the two-year period immediately preceding the renewal date, except for carry-forward hours described in subsection (c) of this rule. (c) A maximum of 20 CPE hours may be carried forward from one reporting period to the next and may be used in partial fulfillment of the 80 hour requirement. (d) A minimum of four hours of ethics CPE must be included in the 80 hour CPE requirement. (e) CPE hours used for reinstatement may not be claimed on renewal application. (2 ) CPE Reciprocity. Active licensees whose principal place of business is outside Oregon and who are seeking renewal of their permit shall be determined to have met the CPE requirement in OAR 801-040-0010(1) by meeting the CPE requirements for renewal of a certificate in the jurisdiction in which the licensee’s principal place of business is located. (a) Applicants for renewal of an active permit shall demonstrate compliance with the CPE renewal requirements of the jurisdiction in which the licensee’s principal place of business is located by signing a statement to that effect on the renewal application of this state, unless the provision of OAR 801-040-0010(2)b) applies. (b) Applicants for renewal of an active permit whose principal place of business is in a jurisdiction without CPE requirements for renewal are not eligible for the provision of OAR 801-040-0010 (2)(a) and must meet the CPE renewal requirements of this jurisdiction as set forth in OAR 801-040-0010(1). (3) Biennial CPE Requirements for Inactive Licensees . A licensee who is granted inactive status must: (a) Obtain 32 hours of qualified continuing professional education during a two-year renewal period; (b) Complete four CPE hours in ethics which are included in the 32 hour requirement for each renewal period; (c) A maximum of 8 hours may be in non-technical subjects; and (d) A maximum of 8 CPE hours may be carried forward from one reporting period to the next and may be used in partial fulfillment of the 32 hour requirement. 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 1-2015, f. 9-30-15, cert. ef. 10-1-15 BOA 4-2011, f. 12-28-11, cert. ef. 1-1-12 BOA 4-2010, f. 12-15-10, cert. ef. 1-1-11 BOA 6-2009, f. 12-15-09, cert. ef. 1-1-10 BOA 4-2008, f. 12-30-08, cert. ef. 1-1-09 BOA 4-2006, f. 12-22-06, cert. ef. 1-1-07 BOA 10-2005, f. 11-22-05, cert. ef. 1-1-06 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 6-1999, f. 12-21-99, cert. ef. 1-1-00 BOA 5-1999, f. & cert. ef. 7-23-99 AB 4-1994, f. & cert. ef. 9-27-94 AB 1-1994, f. & cert. ef. 1-21-94 AB 5-1991, f. & cert. ef. 7-1-91 AB 1-1985, f. & ef. 3-21-85