Oregon CPA CPE Requirements 2026: 80 Hours Every Two Years
Oregon CPAs need 80 CPE hours every two years, 20 a year and 4 ethics hours. See caps, carryforward and new-licensee proration.
Oregon CPAs with an active license must complete at least 80 hours of CPE every two-year renewal period, with at least 20 hours in each year and four hours of ethics. Licenses expire on June 30, in even-numbered years for even-numbered permits and odd-numbered years for odd-numbered permits. This guide explains the Oregon Board of Accountancy's rules in OAR 801-040, the limits on non-technical hours and instructor credit, the carryforward cap and how new licensees are prorated. For a comparison across states see our CPA CPE requirements guide.
Oregon CPE requirements at a glance
| Requirement | What the board says |
|---|---|
| Total hours | At least 80 hours per two-year period for active licensees (32 for inactive; none for retired) |
| Annual minimum | At least 20 of the 80 hours in each year (active licensees) |
| Ethics | 4 hours per renewal period, included in the 80 |
| Non-technical hours | No more than 16 for active licensees |
| Instructor, author and discussion-leader credit | No more than 50% of the required hours combined |
| Self-study | Must be from a sponsor on the NASBA National Registry |
| Carryforward | Maximum 20 hours for active licensees; cannot satisfy the 20-hour annual minimum |
| Records | Keep for 5 years |
The renewal cycle
Licensees with an even-numbered permit renew on June 30 of even-numbered years, and odd-numbered permits renew in odd-numbered years. The Board's 2025 renewal form shows a period of July 1, 2023 to June 30, 2025 for odd-numbered licensees due that year. If you owe penalty CPE, the Board says it must be completed no later than August 29 to avoid lapse, so build a buffer before June 30 rather than relying on it.
Ethics: a point to confirm
The renewal rule, OAR 801-040-0010, requires four hours of ethics per renewal period for active and inactive licensees, included in the 80. The Board's CPE page and renewal rule do not require the ethics course to be Oregon-specific. However, the Board's FAQ for inactive licensees and the reinstatement rule still refer to Oregon-specific ethics from a Board-approved sponsor. We could not resolve this from the published pages, so email the Board before you book an ethics course. Our overview of ethics CPE for CPAs explains how other states define ethics credit.
Caps on subjects and activities
Non-technical hours are limited to 16 for active licensees and 8 for inactive licensees. Credit for instructing, authoring and discussion leading is capped at 50 percent of the required hours combined. Live webinars count only if participants can interact with the instructor. Self-study must come from a sponsor on the NASBA National Registry, and nano-learning is credited in 0.2-hour increments. Municipal auditors have an additional requirement of 24 hours in governmental-environment subjects, with at least 16 in listed subjects; these may count toward the 80.
Carryforward
Active licensees may carry forward up to 20 hours, and inactive licensees up to 8. Carryforward hours cannot satisfy the 20-hour annual minimum, so you still need 20 new hours in each year.
New licensees
For a new licensee, compliance is measured from the date of issuance on a prorated basis. The Board's September 2023 rule-change filing sets this at 3 hours per month for the total, including the issue month, and 2 hours per month for the annual minimum under OAR 801-040-0100. A licensee issued a license in October, for example, would calculate the target from the number of months remaining in the period. Check the calculation with the Board.
Sponsors and records
The Board's CPE page refers to the NASBA National Registry, and we did not find a statement about AICPA sponsors, so check that the provider you use is acceptable. Keep records for five years. Our explainer on what NASBA does describes the registry.
A simple plan
Take 40 hours a year, with the four ethics hours in the first year. That gives you comfortable margins against both the 20-hour annual minimum and the 16-hour non-technical cap, and leaves time to fix any shortfall before the June 30 deadline.
Recent rule changes
The Board's rulemaking page lists a September 25, 2025 amendment to OAR 801-040-0070 that removes the requirement to submit CPE audit documentation through NASBA's CPE audit service, and a December 2025 notice of proposed rulemaking that lists OAR 801-040-0010 through 0160 among the rules being amended, with comments due January 29, 2026. We could not read the final text or confirm adoption dates, so check the Board's current rules for any change to hours, caps or audit wording before you rely on this guide.
Frequently asked questions
How many CPE hours do Oregon CPAs need?
At least 80 hours every two years for active licensees, with at least 20 in each year.
When do Oregon CPA licenses expire?
June 30: even-numbered permits in even years and odd-numbered permits in odd years.
How many ethics hours are required?
Four hours per renewal period, included in the 80.
How much can I carry forward?
Up to 20 hours for active licensees, but not toward the annual minimum.
Finding CPE that counts
Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you buy any course for credit, check that the provider is listed as an approved sponsor with your board or on the NASBA registry, and keep the certificate. Our page on NASBA CPE sponsor information explains what we publish about sponsor status. For a wider comparison read our guide to online CPE providers.
Other states: Texas California New York Florida Illinois.
Source: Oregon Board of Accountancy CPE, renewal and FAQ pages and OAR 801-040 rule changes (oregon.gov/boa), checked October 2026.
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