Municipal Audit Grid

Looking to get on the Oregon Board of Accountancy’s Municipal Roster?

As part of the admittance process for the Municipal Roster, CPE is required and is in six key areas:

  • Audits of State and Local Governments (Note: fraud topics do not generally qualify)
  • Governmental Accounting and Financial Reporting
  • GAGAS - Generally Accepted Governmental Auditing Standards / Yellow Book
  • Audits of Federal Programs including OMB Uniform Guidance and other authoritative sources 
  • Oregon Local Budget Law; and
  • Minimum Standards of Audits and Reviews of Oregon Municipal Corporations


Courses for admission must be classified as Basic (level 1) or Intermediate (level 2) or Introductory. This is to be used as a guideline for determining training to meet Oregon Board of Accountancy Municipal Roster admission requirements. The Oregon Board of Accountancy does not pre-approve courses.

Note: The programs titles are provided only as a guide for consideration in fulfilling the municipal roster application requirements. It is not intended to be an inclusive list of eligible courses, nor is it intended to identify the number of qualifying hours by subject. The applicant will need to determine the number of hours from each CPE course that fulfill the objectives of the six subjects included in the application. The hours allocation will need to be supported by the course objectives, outline, or course materials. It is up to the applicant to demonstrate that the minimum required number of hours of CPE has been obtained in each subject matter.

For licensing information, contact the Oregon Board of Accountancy at 503-378-2262