Oregon Accounting Statutes and Rules #596124

Course Description

Course publication/revision date: This course was updated on 1/1/2024.
*Effective 10/1/2023, the Ethics CPE requirement was changed to 4 hours of Ethics CPE vs. 4 hours of Oregon Specific Ethics (see Ethics for Accountants: Oregon).

This course covers the Oregon Board of Accountancy Revised Statutes and Administrative Rules pertaining to the practice of public accountancy. Section I presents an overview of the Board of Accountancy, the Board’s disciplinary rules and actions, continuing professional education requirements, and recent rule changes adopted by the Board. Section II covers the Oregon Board of Accountancy rules pertaining to professional conduct (Division 030) and the current AICPA Code of Professional Conduct. Key comparisons are made between the AICPA Code and the Oregon rules. Examples and case studies are used to illustrate the Oregon and AICPA rules and interpretations. Section III presents case studies based on actual Oregon Board of Accountancy disciplinary investigations and actions. Also included are the full text of the Oregon Revised Statutes.

This course is an interactive self-study course and meets the NASBA QAS Self-Study standard.

Oregon License Renewal Date
For an odd-numbered license – 6/30 of odd years; for an even-numbered license – 6/30 of even years.
CPE Reporting Period
7/1 to 6/30 biennially ending on even-numbered years for even license numbers and odd-numbered years for odd license numbers
General Requirement
80 hours
24 hours per year