Oregon CPA CPE Requirements: How Many Hours, By When
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- 24-hour minimum in each 1-year period (you can't front-load the whole requirement into a single year).
- 4 ethics hours, within that same total.
80 CPE hours per 2-year renewal period (biennial cycle ending June 30), with at least 24 hours completed in EACH of the two years of the cycle -- this is a true per-year floor, not just a biennial average, and carryforward hours from a prior period cannot be used to satisfy it. Since October 1, 2023, all active and inactive Oregon licensees must complete 4 hours of ethics each biennial renewal (increased scope from an earlier CPA-only rule); since July 1, 2020, that ethics content must be Oregon-specific (Oregon Administrative Rules/Revised Statutes on public accountancy, the Code of Professional Conduct, and relevant case law) for licensees whose principal place of business is Oregon -- out-of-state licensees may substitute their home-state ethics program if it exists. No more than 16 hours of non-technical CPE count, nano-learning is capped at 10% (8 hours) of the biennium, and maximum carryforward is 20 hours.
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