Ethics Requirements

Existing Licensees

The new ethics CPE requirement now enables licensees renewing their license to report any general ethics CPE programs attended during their respective reporting period.

Even-numbered licensees will next report on June 30, 2010

• Ethics CPE taken between July 1, 2008, and December 31, 2008, must comply with the prior rules which required that ethics CPE be taken from a BOA-registered sponsor.
• On or after January 1, 2009, ethics CPE may be general and need not be from a BOA-registered sponsor, nor specifically cover the OARs and Code of Conduct.
• Effective January 1, 2009, even-numbered licensees are subject to biennial reporting for ethics CPE.

Odd-numbered licensees will next report on June 30, 2011

New Licensees

New licensees are required to complete and report at least four hours (or a pro–rated amount) of ethics CPE taken during the licensee's first biennial reporting period.

The initial ethics training must be accomplished by attending a BOA registered sponsor's professional conduct and ethics program. For additional details regarding the BOA's newly adopted ethics CPE requirements, refer to OAR 801-040-0010. The provisions of these new rules should be reviewed carefully for applicability to each professional's licensing requirement and compliance.

For additional details regarding the BOA's newly adopted ethics CPE requirements refer to OAR 801-040-0010. The provisions of these new rules should be reviewed carefully for applicability to each professional's licensing requirement and compliance.

OSCPA offers training in three formats:

• Group Study Course Availability: A variety of ethics classes are available throughout the year.
• Self-Study Course Availability: Fulfills six hours of CPE (four hours ethics and two hours technical) requirement in self-study format. Self-study courses are designed to meet the Oregon Board of Accountancy's (BOA) CPE requirement for new licensees. A textbook format is available from OSCPA or online format available directly from Rigos Professional Education. (International or Hawaii orders, contact the OSCPA Professional Development Division for current Professional Conduct & Ethics self-study textbook rates.)
• In-House Program Availability: For details or to place an order, contact the OSCPA Professional Development Division at 503-641-7200 / 1-800-255-1470, ext. 3; profdev@orcpa.org.