Oregon: CPE, firm permit and peer review rules for CPAs.

This page lists what the Oregon board of accountancy publishes for a CPA and a CPA firm: CPE hours and the reporting period, the ethics requirement, whether a firm permit or registration is required, whether peer review is required, the licence renewal cycle, and whether an out-of-state CPA may practise under a practice privilege.

It is built for owners of small accounting and bookkeeping firms, especially those licensed in one state and serving clients in another. Every entry is a snapshot of what the cited source published on the verification date; it is a research starting point, not licensing advice.

Oregon, field by field.

Board of accountancy

Oregon Board of Accountancy

CPE hours & reporting period

Active licensees: 80 CPE hours per biennial renewal period, and "At least 20 of the required 80 CPE hours must be completed in each year of the renewal period." (OAR 801-040-0010(1)(a), as amended by BOA 1-2026 effective 02/01/2026). The Board's CPE page states: "CPE earned in the two years immediately preceding the date of expiration (June 30) will be accepted." A maximum of 20 CPE hours may be carried forward from one reporting period to the next, and carry-forward hours "may not be used to meet the minimum annual requirement" (OAR 801-040-0010(1)(a)). "Credit for programs in non-technical subjects is limited to 16 CPE hours per renewal period." (OAR 801-040-0040(3)(a); Board CPE page). Inactive licensees: 32 hours of qualified CPE during a two-year renewal period, including four hours of ethics, with no more than 8 non-technical hours and a maximum 8-hour carry-forward (OAR 801-040-0010; Board CPE page). A licensee whose principal place of business is in another jurisdiction is determined to have met the requirement in OAR 801-040-0010(1) by meeting that jurisdiction's CPE renewal requirements and so stating on the Oregon renewal application; a licensee whose principal place of business is in a jurisdiction with no CPE renewal requirement must meet OAR 801-040-0010(1) (OAR 801-040-0010(2), (2)(b)). ORS 673.165(4): the Board's requirement "may not exceed 40 hours per year, or the equivalent". Shortfall penalty: 16 additional CPE hours (active) or 8 (inactive), due no later than August 29 to avoid licensure lapse (Board License Renewal Information page). Licensees admitted to the municipal roster must complete 24 hours in subjects directly related to the governmental environment and governmental auditing during each renewal period, which may be included in the 80 hours (Board renewal page). "Retired licensees are not required to report CPE hours for renewal." (Board renewal page).

Ethics CPE requirement

"A minimum of four hours of ethics CPE must be included in the 80 hour CPE requirement." (OAR 801-040-0010); inactive licensees' 32 hours also include four hours of ethics (OAR 801-040-0010). Board CPE page: "Effective October 1, 2023, all active and inactive Oregon licensees are required to report at least 4 hours of ethics" each biennial renewal period, and "This requirement can be fulfilled through ethics-coded program that meets the general CPE guidelines." Professional ethics and regulatory ethics are listed as technical subjects (OAR 801-040-0040(2)(g), (h)). Neither the rule as amended effective 02/01/2026 nor the Board's CPE page states an Oregon-specific course requirement.

CPA firm permit / registration

Firm registration required. ORS 673.160(1) requires a business organisation with an Oregon office that uses the CPA or PA terms, or that performs attestation or compilation services in Oregon, to register with the Board; OAR 801-010-0345(1) applies the registration requirement to a business organisation organised for the practice of public accountancy that is located in Oregon or serving Oregon clients and that uses the CPA or PA terms or abbreviations, holds out as practising public accountancy or as composed of more than one licensee, or is located in Oregon and performs attestation or compilation services. Board Firm Information page: "Every business organization of CPAs and PAs located in Oregon is required to register as a firm" if it meets those conditions, and "A permit holder doing business as a sole proprietor is required to register as a firm" if the sole proprietor holds out as a multi-licensee organisation or performs attest or compilation services. Firms not located in Oregon that serve Oregon clients must comply with the registration requirements when they perform attestation engagements or engagements under PCAOB auditing standards, and must name a responsible licensee (OAR 801-010-0345(3); Board Firm Information page). Registrations are issued for periods of not more than two years (ORS 673.160(4)); a registration remains in effect "until December 31 of the odd-numbered year" following registration, and firms must "Renew the firm registration on or before December 31 of each odd-numbered year" (OAR 801-010-0345(6), (6)(a)); a registration not renewed by the end of the month following the renewal period (January 31) is terminated and may be reinstated on application with the renewal fee and any penalties (OAR 801-010-0345(6)(b)). Fees: firm registration $265 initial, $265 renewal and a $265 late renewal fee (OAR 801-010-0010(2)(c), (3)(d), (4)(d); ORS 673.160(8); Board Firm Information page), and a civil penalty of $500 for "Failure to renew firm registration by January 31" (OAR 801-010-0010). Firm names must comply with OAR 801-030-0020 (Board Firm Information page). The Board's Firm Renewal Information page states: "The 2027 renewal season is TBD."

Peer review requirement

ORS 673.455(2): a licensee, authorised out-of-state practitioner, registered business organisation or exempt organisation that performs attestation services or compilation services shall participate in a peer review program, and "The person or business organization undergoing the peer review shall bear the cost of the peer review." OAR 801-050-0020(1): a firm that performs attest or compilation services "is required to participate in an approved peer review program as a condition of registration under ORS 673.160"; such a firm "shall enroll in an approved program before issuing a report", "must send proof of enrollment and the date for initial review to the Board before the report is issued", and "The schedule for the firm's peer review shall be established according to the program standards." (OAR 801-050-0020(2)(c)). Firms that do not perform attest or compilation services are not required to participate and must notify the Board of the exemption (OAR 801-050-0020(3)). "Firm" means a registered public accounting firm or a CPA or PA sole proprietor that performs attest or compilation services in Oregon or for Oregon clients (OAR 801-050-0010(5)). Board Peer Review page: "Licensees who perform attest services must participate in an approved peer review program" (citing OAR 801-050-0020(1) and (2)); effective January 4, 2017, registered firms are required to participate in the AICPA Peer Review program (PRIMA); the approved programs are the Oregon Society of CPAs and AICPA peer review programs; "Out-of-state firms performing audit and/or examination services for Oregon clients are required to register with the Board." and "Out-of-state firms performing compilation and/or review services for Oregon clients are not required to register"; out-of-state firms must participate in a peer review program under the minimum standards in OAR 801-050-0080. No review cycle length is stated in OAR 801-050-0020, 801-050-0030 or 801-050-0080 or on the Board's Peer Review page.

Licence renewal cycle

Every two years, expiring June 30. ORS 673.150(1): "To renew a license issued by the Oregon Board of Accountancy, an Oregon licensee shall submit to the board every two years" a completed renewal application, the renewal fee of $255 and evidence of CPE compliance unless waived by the Board. Board License Renewal Information page: "Licensees with an even-numbered permit expire on June 30 of even-numbered years and odd-numbered permits expire on June 30 of odd-numbered years."; the renewal application must be complete, including payment, and received online or in the Board office on or before June 30; applications submitted after June 30 must include the late renewal fee, and "The Board does not have the authority to waive the late renewal fee (ORS 673.150)." Fee schedule: biennial renewal of an active CPA or PA licence $255 and of an inactive licence $50; late renewal of an active CPA or PA licence $255 and of an inactive licence $50 (OAR 801-010-0010(3)(a), (3)(b), (4)(a), (4)(b), as amended effective 02/01/2026). "Retired licensees must renew their license every two (2) years to remain in Retired Status." (Board renewal page).

Mobility / practice privilege

ORS 673.153(1): a holder of a licence with a principal place of business in another state may practise public accountancy in Oregon if the holder has an active CPA licence from a state with substantially equivalent licensing requirements and is in good standing. ORS 673.153(2)(b): "The board may not require, as a condition for practicing public accountancy under this section, an authorized holder to" provide notice that the holder practises or intends to practise in Oregon or "Pay an annual fee for the authorization". Firms: the Board's Firm Information page states that out-of-state firms without an Oregon branch office "may provide some services to Oregon clients through their firm registered in another jurisdiction", but "Firms that intend to provide Attest services for Oregon clients must register with the Oregon Board" "prior to working on an engagement" (OAR 801-010-0345(3)). CPE reciprocity for licensees whose principal place of business is in another jurisdiction is provided by OAR 801-040-0010(2) under ORS 673.165.