Oregon Administrative Rules
Chapter 801 - OREGON BOARD OF ACCOUNTANCY
Division 40 - CONTINUING PROFESSIONAL EDUCATION
Section 801-040-0050 - Credit Allowed and Evidence of Completion
Universal Citation: OR Admin Rules 801-040-0050
Current through Register Vol. 63, No. 9, September 1, 2024
(1) Credit hours. Eligible CPE credit is measured by program length with one 50 minute period equal to one CPE credit. CPE credits can be awarded in one-fifth increments or in one-half increments (0.5, 1.0, x.2, x.4, x.5, x.6, x.8, etc.). Licensees may not report duplicate courses taken in the same reporting period unless there is proof that the course was substantially modified.
(2) Evidence of completion. Licensees are required to document all CPE programs claimed for CPE credit and to provide the appropriate proof of completion for the number of qualifying CPE credits claimed for each program. Licensees must retain proof of completion for each CPE program reported for a period of 5 years after completion of the program.
(3) Group study programs.
(a) CPE credit is allowed
for actual class hours attended.
(b) Evidence of completion includes a written
course outline and certificate of completion or attendance record provided by
each program sponsor. The evidence of completion must include the sponsor name,
course title, date of attendance or date of completion, name of participating
licensee, statement that the sponsor is included on NASBA's National Registry
and providing the registry number, if appropriate, and the number of CPE hours
earned;
(4) Individual study programs.
(a)
Individual study programs are eligible for CPE credit only if the program is
offered by a NASBA National Registry approved sponsor.
(b) CPE credit will be awarded in an amount
equal to the average completion time determined by the NASBA National Registry
approved sponsor.
(c) The date for
which CPE credit is allowed is the completion date specified on the evidence of
completion provided by the sponsor.
(d) Evidence of completion must include the
name of the participating licensee, sponsor name, program title, date of
completion, instructor name, if applicable, statement that the sponsor is
included on NASBA's National Registry and provide registry number, if
appropriate, and number of CPE hours allowed.
(5) Nano-learning.
(a) Evidence of satisfactory completion of a
nano-learning course requires the participant to successfully complete a
qualified assessment with a passing grade of 100 percent.
(b) A nano-learning program differs from a
self-study program in that it is typically focused on a single learning
objective and is not paper based.
(c) Nano-learning credits are provided in .2
CPE hour increments.
(6) Lecturer, discussion leader or speaker.
(a) CPE credit for a lecture, training
session or speaking engagement at which the licensee was an instructor,
discussion leader, or speaker is allowed provided that the lecture, training,
or engagement meets CPE requirements for the participants;
(b) CPE credit for a university or college
course where the licensee was the faculty instructor is allowed, provided that
the course is considered an upper division (300 or 400 level) or post-graduate
course.
(c) One CPE hour is allowed
for each 50 minute period completed as an instructor or discussion leader for
the first presentation of the subject material if such activity increases the
instructor's professional competence. CPE credit may be allowed for additional
presentations if the substantive content of the program was substantially
changed and the licensee provides evidence that such change required
significant additional study or research.
(d) CPE credit for preparation time allowed
for an instructor, discussion leader, or a speaker shall be calculated on the
basis of two CPE hours of preparation for each hour of teaching.
(e) The maximum CPE credit allowed for
preparation and teaching under this section and for published articles
described in section (6) of this rule, combined, must not exceed one-half of
the total number of CPE hours required for the renewal period.
(f) Evidence of completion includes a copy of
the agenda or outline provided for each presentation, lecture or speaking
engagement, stating the date of presentation and name of the sponsoring
organization. For university courses taught, evidence of completion should
include the course syllabus and outline for each class.
(7) Published articles.
(a) CPE credit may be allowed for authoring
published articles or books, provided the work directly contributes to the
professional competence of the licensee.
(b) CPE credit for authoring published
articles or books is allowed as of the date of publication and is only allowed
for the first publication of such writing. The number of CPE hours is based on
the time spent creating the published article.
(c) Authorship of a published article does
not contribute to the professional competence of the licensee unless the
published article is suitable for a professional audience. Published articles
may be reviewed on a case-by-case basis to determine whether such articles
contribute to the licensee's professional competence.
(d) The maximum credit for published articles
and books allowed under this section and for preparation and teaching under
section (5) of this rule, combined, is no more than one-half of the total CPE
requirement for the renewal period.
(e) A licensee may request additional CPE
credit for authoring a published article by submitting an explanation of the
circumstances which justify greater credit than is otherwise allowed. The Board
shall determine whether additional credit is justified.
(f) Evidence of completion includes a copy of
the title page or other pages that show the title, date of publication, and a
description of the content for each article reported for CPE credit.
(8) Reviewing peer review reports for Board approved Peer Review Programs.
(a) Licensees who serve as volunteer members
of the Review Acceptance Body or any other committee that reviews peer review
reports on behalf of a board approved peer review program are allowed two hours
of CPE credit per meeting attended, for a maximum of 16 hours for the renewal
period.
(b) Evidence of completion
includes proof of attendance, provided by the sponsor of the approved Peer
Review Program, for each meeting attended.
(9) University and college courses.
(a) CPE credit allowed is
described in OAR 801-040-0030.
(b) An official copy of the college
transcript from a regionally accredited college/university is evidence of
completion for courses that earn college credit.
(c) An attendance schedule or sign-in sheet
demonstrating the licensee's attendance, prepared and maintained by the
college, will provide evidence of completion for courses that do not earn
college credit.
Statutory/Other Authority: ORS 670.310, 673.040, 673.050 & 673.410
Statutes/Other Implemented: ORS 673.165
Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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