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Minimum Standards for Audits of Oregon Municipal Corporations / Oregon Local Budget Law – Beaverton


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OSCPA Center - Upper Level

10206 SW Laurel St
Beaverton, OR 97005

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8.0 Credits

Member Price $310.00

Non-Member Price $385.00


Completion of this course is required for admission to the Oregon Municipal Roster. This program is offered twice a year. Plan early to meet your requirement! This course may be appropriate to meet the biennial CPE requirements to continue on the Municipal Roster.

YELLOW BOOK: Qualifies for Yellow Book CPE based on your unique audited entity.


  • Oregon budget law
  • Resources available
  • Auditing budget compliance
  • Specific minimum standards sections
  • Governmental reporting problems
  • GAAP versus law conflicts

Designed For

Participants who wish to meet the Oregon Board of Accountancy requirements for admittance to the Roster of Accountants permitted to audit Oregon local governments, CPAs, and government accountants.


To provide understanding of Oregon Local Budget Law and Minimum Standards for Audits of Oregon Municipal Corporations.


Leader Bios

Tonya Moffitt, Partner, Merina + Co

Tonya Moffitt, CPA is a Partner of Merina+Co where she performs and manages governmental audits. She is the co-chair of the Accounting Standards Review Committee for the Oregon Municipal Finance Officers Association, OSCPA Governmental Accounting and Auditing Strategic Committee and a reviewer for the Government Finance Officers Association Certificate of Excellence in Financial Reporting awards program.

She teaches various continuing professional education classes to Certified Public Accountants, industry professionals, and students for the Association of International Certified Professional Accountants (AICPA), Oregon Society of Certified Public Accountants (OSCPA), Oregon Government Finance Officers Association (OGFOA) and various others.


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Non-Member Price $385.00

Member Price $310.00