Ethics Requirements

Ethics Exam Requirements

Per the Oregon Board of Accountancy, in addition to passing all four parts of the CPA exam, applicants for the CPA license must take and pass a written examination on the Code of Professional Ethics for accountants. Successful completion of the “Professional Ethics: The AICPA's Comprehensive Course” (ethics exam) is required to complete the licensing requirement and can be purchased through the CPA Educational Catalog. For additional information regarding licensing requirements, please see Board of Accountancy (BOA) OAR 801-040-0010.

Ethics CPE Requirements

Oregon Board of Accountancy (BOA) OAR 801-040-0010—Basic Requirements: On January 1, 2009, the BOA's ethics CPE renewal requirement for Oregon licensees was changed to four hours every two years. Previously, four hours of BOA registered ethics CPE were required “at least once every four years.” The OSCPA annually offers a diverse variety of ethics classes statewide to meet your needs.

Existing Licensees

The ethics CPE requirement enables existing licensees renewing their license to report any general ethics CPE programs that meet the general BOA CPA requirements attended during their respective reporting period.

Odd-numbered licensees will next report on June 30, 2017

  • 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, odd-numbered licensees are subject to biennial reporting for ethics CPE.

Even-numbered licensees will next report on June 30, 2018

  • 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.

New/Initial Licensees

New/initial licensees (CPAs in their first CPE reporting period) are required to complete and report at least four hours 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.

For additional details regarding the BOA's 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.

Ethics CPE Courses

OSCPA offers training in three formats:

  • 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.)
  • On-site Program Availability: For details or to place an order, contact the OSCPA Professional Development Division at 503-641-7200 / 800-255-1470, ext. 3; profdev@orcpa.org.