| Renewal & Reinstatement Requirements |
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| Renewal Fees |
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The fees for renewal of a CPA and PA permit are:
Active status - $150
Inactive status - $50
Municipal License - $100
Late penalty/Active - $50
Late penalty/Inactive - $35
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| ACTIVE CPA and PA Renewal Requirements |
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Even-numbered permits expire on June 30 of even-numbered years and odd-numbered permits expire on June 30 of odd-numbered years.
An application for renewal of a permit must be received in the Board office postmarked no later than June 30 of the renewal period that is expiring. Permits that are not renewed will lapse.
Renewal applications postmarked after the June 30 deadline must include payment of the late renewal fee. The Board has no authority to waive the late renewal fee (ORS 673.150).
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| Municipal Auditor |
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Licensees admitted to the municipal roster are required to complete 24 hours of CPE in subjects directly related to the governmental environment and governmental auditing during each renewal period. A minimum of 16 hours are required in the following subjects:
- Audits of state and local governmental units;
- Governmental Accounting and Financial Reporting Standards and updates;
- Generally Accepted Governmental Auditing Standards and updates;
- Single Audit Act and related Office of Management and Budget circulars and supplements;
- Oregon Local Budget Law; or
- Minimum standards of audits and reviews of Oregon municipal corporations.
No more than 8 of the 24 required hours may be in courses relating to generally accepted auditing standards and procedures. Courses that make up the 8 hours described may include such topics as current developments in audit methodology, assessment of internal controls and statistical sampling.
The 24 hours of CPE required under this rule may be included in the 80 hours of CPE required for renewal of the CPA/PA permit.
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| CPE Requirements |
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Continuing Professional Education (CPE) Administrative Rules, (Chapter 801, Division 40), may be accessed by clicking here
Each biennial renewal period, certified public accountants and public accountants shall report satisfactory evidence of having completed 80 hours of CPE.
- At least 24 of the required 80 hours of CPE shall be completed in each year of the renewal period.
- Hours carried forward from the previous reporting period may not be used to meet the minimum annual requirement
- A maximum of 20 hours may be carried forward from one reporting period to the next.
- Except for carry forward hours allowed, CPE hours must be completed during the two-year period immediately preceding the renewal date
- Active licensees are required to complete four hours of CPE in professional conduct and ethics every four years. The reporting period for ethics are scheduled in 2004, 2008, 2012 etc for even numbered licensees and 2005, 2009, 2013 for odd numbered licensees. CPE programs in professional conduct and ethics shall qualify for CPE credit if such programs are offered by a sponsor registered with the Board.
Click here for a list of approved Oregon Ethics Sponsors
- Individual study programs, correspondence courses or other individual study programs will qualify for CPE credit if approved by the NASBA Quality Assurance Service (QAS).
Click here for a list of NASBA QAS approved sponsors.
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| QAS Requirement for Individual Study CPE Programs |
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QAS REQUIREMENT FOR INDIVIDUAL STUDY CPE PROGRAMS
Applicable Statutes or Administrative Rules
ORS 673.165
OAR 801-040-0030(4)
OAR 801-040-0030(2)
Correspondence courses and other individual study programs do not qualify for CPE credit unless both the CPE sponsor and the specific CPE program are approved by the NASBA Quality Assurance Service (QAS).
Licensees need to be aware that non-technical CPE programs are not reviewed by NASBA under the QAS program and are not eligible for CPE credit in Oregon. Even though a sponsor may have received a QAS number (indicating approval of the programs offered by that sponsor) non-technical programs offered by the sponsor are not eligible for CPE credit in Oregon. Non-technical CPE programs are eligible for credit only if they meet the program requirements stated in OAR 801-040-0030(2):
a. An outline of the program is prepared in advance and preserved
b. The program is at least one hour (fifty minute period) in length
c. A record of attendance is maintained by the sponsor
d The program is conducted by a qualified instructor whose background, training,
education or experience qualify the person to teach or lead a discussion on the
subject matter of the particular program.
QAS sponsors are not consistent in the marketing information and proofs of completion that they provide regarding non-technical programs. State Boards of Accountancy vary with regard to the eligibility of programs for CPE credit and many continue to accept non-QAS approved individual study programs. Licensees seeking CPE credit in Oregon should verify with the sponsor if a specific program has been reviewed by QAS before purchasing the program.
There are also some technical programs that are not subject to NASBA QAS review. For example, NASBA may not review annual tax updates if the specific program does not meet the NASBA standards for individual study programs. Therefore licensees should also be careful to verify that a specific technical program has been reviewed for QAS approval and therefore will be eligible for CPE credit in Oregon. This can usually be confirmed on the sponsor’s website, or by calling the NASBA QAS program support office.
Licensees who have purchased and completed individual study programs that do not qualify for CPE credit may wish to advise the sponsor that CPE credit was denied by the State Board. Frequently the sponsor will replace the program with an eligible program at no cost to the licensee.
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| Message from Board Chair |
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A message from the Board Chair
Stuart H. Morris, PA
With every renewal cycle the Board reviews how well Oregon licensees comply with renewal requirements. Continuing education is one of the most important licensing requirements, both to the Board and to licensees. High quality continuing education helps licensees who want to enhance their current skills, expand their professional knowledge and keep abreast of the current developments that may affect their clients or their business. The CPE reporting requirement allows the Board to determine whether licensees are maintaining competency in their professional skills.
Licensees are advised to improve the monitoring and documentation of CPE hours so that their records are complete and accurate each renewal period. Non-compliance with CPE requirements is discovered during the renewal process and also through the CPE audit that is conducted each year. Licensees are required to certify that they are in compliance with the continuing education rules at each renewal, and the Board will assess a civil penalty against licensees who falsely certify on the renewal form that they have satisfied the requirements.
The renewal process is unnecessarily extended each year until September 1 to allow licensees who haven’t met the CPE or other renewal requirements to become compliant before the date of lapse. This places a hardship on Board staff, who are required to continue to correspond with and track responses from non-compliant licensees. It is also unfair to the majority of licensees who meet the requirements every renewal period.
The beginning of each renewal period is a new opportunity for each of us to plan ahead for the continuing education that is required to maintain competency in our practice, and to properly document the continuing education programs that we take.
CPAs and PAs are obligated to serve the public interest, honor the public trust and demonstrate a commitment to professionalism (Code of Professional Conduct). The increasing trend of non-compliance with CPE requirements and inaccurate or dishonest reporting of CPE is a discredit to our profession. If you have questions regarding continuing education or renewal rules, do not hesitate to contact the Board staff. They are always more than willing to assist you in maintaining compliance.
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| INACTIVE CPA and PA Renewal Requirements |
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Licensees applying for inactive status must certify that they will not perform public accounting services during the period of inactive status. A licensee on inactive status is not required to complete CPE and is not subject to peer review. A licensee issued inactive status may display the Certified Public Accountant certificate or Public Accountant license and may use the CPA or PA designation only if they include the word "inactive" or "retired" either before or after the CPA or PA designation.
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| Failure to Renew |
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Permits not renewed by the June 30 deadline will lapse. Firm registrations not renewed by the December 31 deadline will terminate. Licensees and/or firms who continue to practice or hold out as a CPA, PA or firm with a lapsed permit or terminated registration are subject to disciplinary action and fines up to $5,000 per violation.
Permits and registrations are not renewed until a complete application and the appropriate fees are received and approved by the Board. A lapsed permit may also result in the termination of a firm registration.
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| Reinstatement Requirements |
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Reinstatement to Active Status from Lapsed, Suspended or Inactive Status Permits that are not properly renewed shall lapse.
To reinstate a "lapsed" permit the holder of such permit shall:
- Request a reinstatement application form from the CPE coordinator at 503-378-4181 x25 or CPE Coordinator.
- Submit the application for reinstatement, along with appropriate fees and appropriate CPE.
- All CPE hours submitted for reinstatement must meet the general requirements for CPE credit.
To reinstate a permit that is suspended, the holder of such permit shall:
- Provide evidence of satisfaction or completion of all terms and conditions stated in the Order of Suspension, and
- Meet the requirements for reinstatement of an inactive permit
To reinstate a permit that is inactive, the holder of such permit shall:
- Meet the requirements for reinstatement of lapsed permits. The 16 hour CPE penalty is not required for applicants reinstating from inactive to active status so long as the reinstatement application is submitted more than two years after the last active renewal.
Click here for Reinstatement Administrative Rules
Reinstatement from INACTIVE Status
| CPE REQUIREMENT |
Time elapsed since last active status |
| 2 years or less |
2-5 years |
More than 5 years |
On date of
reinstatement |
80 hours + 16 penalty hours
OAR 801-040-0090 |
80 hours w/in 12 mo
OAR 801-040-0090(6) (4 hours must be in Professional Conduct and Ethics)
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160 hours w/in 24 mo
OAR 801-040-0090 (6)
(4 hours must be in Professional Conduct and Ethics) |
| On renewal date |
80 hours
OAR 801-040-0090 |
Prorated hours*
OAR 801-040-0090 |
Prorated hours*
OAR 801-040-0090 |
FEE
REQUIREMENT |
Pay the permit fee for the renewal period in which reinstatement is requested. OAR 801-010-0130 (2) |
Reinstatement from LAPSED Status
| CPE REQUIREMENT |
Time elapsed since last active status |
| 2 years or less |
2-5 years |
More than 5 years |
On date of
reinstatement |
80 hours + 16 penalty hours
OAR 801-040-0090 |
80 hours +16 penalty hours w/in 12 mo
OAR 801-040-0090
(4 hours must be in Professional Conduct and Ethics) |
160 hours +16 penalty hours w/in 24 mo
OAR 801-040-0090
(4 hours must be in Professional Conduct
and Ethics)
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| On renewal date |
80 hours
OAR 801-040-0090 |
Prorated hours*
OAR 801-040-0090 |
Prorated hours*
OAR 801-040-0090 |
FEE
REQUIREMENT |
Pay the permit fee associated with active status for each renewal period that the license has been lapsed, plus one delinquent renewal fee.
ORS 673.150(5) |
* Prorated hours are calculated as 3.33 hours for each month
(including partial months) from the date of reinstatement.
(Example 3.33 x 11 months = 36.63, rounded down to 36 hours)
MUNICIPAL AUDITOR REQUIREMENTS FOR REINSTATEMENT:
Licensees must be reinstated to the Roster by paying the fee and completing 24 hours plus 16 penalty hours of CPE in subjects directly related to the governmental environment and governmental auditing.
CPE must be completed within two years preceding the date of the reinstatement application.
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