MYCPE ONE

Oregon Licensed Tax Consultants (LTC) Continuing Education (CE) Requirements

Know Your Requirement

Overview

Last Reviewed on: 18 Mar, 2026

CE Requirements

Complete at least 30 CE hours since the last renewal date.

License Renewal Period

Renew annually. Oregon tax consultant licenses expire each year on May 31.

CE Reporting Cycle

Complete CE during the 13 months before each consultant license year. For consultants, acceptable CE runs from May 1 of the prior year through May 31 of the renewal year.

Ethics Requirement

A minimum of 2 of the 30 required CE hours must be in professional conduct and ethics.

Carry Over Credits

Excess hours above 30 generally do not carry forward. The exception is that hours earned during the month of renewal and not claimed on the current renewal may be used with the following year's renewal. Read More.

Subject Area Restriction

There is no minimum content requirement.

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compliance requirements

Simplifying Regulations for 2026

CE Requirement

Complete 30 CE hours for each annual renewal cycle.

Ethics Requirement

Include at least 2 CE hours in professional conduct and ethics.

Initial CE Hours

CE is waived for the first renewal of a tax consultant. If a preparer upgrades to consultant, CE is still owed on the first consultant renewal because the first renewal was already used when the person became a preparer.

Subject Areas

Accepted topics include taxation, practitioner ethics, accounting and payroll theory, estate, tax, or investment planning, computer technology, and tax representation. Unacceptable examples include general business management, labor law, economic forecasts, and office-equipment operation. Read More.

Learning Modes

100% of CE can be obtained through self-study.

Eligible Learning Activities

Live courses, interactive webinars, webcasts, IRS telephone forums, college courses, teaching, qualifying correspondence, online study, and certain in-company instruction can count when all rule conditions are met. Teaching earns 2 CE hours per teaching hour, but no more than half of the annual requirement may come from teaching.

CE Deadline

Complete acceptable CE by the May 31 consultant license expiration date each year.

Fast Track CE

Our Fast Track Oregon Licensed Tax Consultants (LTC) CE packages are expertly curated bundles that meet Oregon Licensed Tax Consultants professionals' exact continuing education requirements. Save significant time selecting individual courses by choosing our comprehensive packages that cover all your CE needs. Visit site

Reporting Period

The consultant CE window runs from May 1 of the previous year through May 31 of the current renewal year, a 13-month period.

License Renewal

Renew annually by May 31. Online consultant renewals open after April 15. The Board lists a $50 reactivation fee for reactivation filings, and CE deficiencies or invalid documentation may lead to disciplinary action, including suspension or revocation.

Carry Over Credits

Hours above 30 cannot be carried into the next renewal period, except for hours earned during the month of renewal that were not claimed on the current renewal.

Record Retention

Keep CE certificates for at least 4 years following each continuing education cycle and renewal period.

Renewal Fees

The active consultant renewal fee is $125. The Board also lists $50 for reactivation and $50 for inactive status, with a $225 combination-license fee where applicable. Visit site

Do MYCPE ONE Courses Qualify for Oregon Licensed Tax Consultants (LTC)? Yes

The Oregon Board of Tax Practitioners accepts continuing education courses from NASBA sponsors, and MYCPE ONE is a registered sponsor and specializes in various learning formats, including -

  • Group Internet-Based
  • QAS Self Study
  • Group Live
  • Nano Learning

For convenient access to our courses, Click here to explore the MYCPE ONE course catalog. We offer an all-inclusive subscription model, similar to Netflix, where a single subscription gives you access to the most extensive online course catalog. Plus, our subscription rates are 60% lower than those of other platforms. Subscribe today!

Contact Information for the Oregon Board of Tax Practitioners

Oregon Board of Tax Practitioners
200 Hawthorne Ave. SE, Suite D450
Salem, OR 97301
Telephone: (971) 701-1544
Fax: (503) 585-5797
Email : tax.bd@tax.oregon.gov
Website: Visit site

We Review CE Compliance Requirements Every Twelve Months

At MYCPE ONE, we are committed to providing professionals across all designations with the most accurate and up-to-date continuing education information. Our team reviews and updates the CE requirement information for Oregon Licensed Tax Consultants (LTC) every twelve months to reflect the latest standards and policies set by the Oregon Board of Tax Practitioners.

While we work diligently to ensure accuracy, we encourage professionals to confirm the requirements directly with their respective boards or credentialing authorities through the official links provided here.

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Frequently Asked Questions

A consultant must complete at least 30 hours of acceptable continuing education for each annual renewal cycle. At least 2 of those 30 hours must be in professional conduct and ethics.

Oregon tax consultant licenses are renewed annually and expire on May 31. The Board opens online consultant renewal after April 15.

For consultants, the Board states that acceptable CE runs from May 1 of the previous year through May 31 of the current renewal year. That gives a 13-month qualifying window for each renewal.

Yes. Continuing education is waived for the first renewal of a tax consultant license.

If you first held an Oregon tax preparer license and later upgraded to a consultant, CE is still owed on the first consultant renewal. The Board explains that the first renewal waiver was already used when you became a preparer.

Acceptable subjects are those that directly improve competence in preparing income tax returns. The rules list taxation, practitioner ethics, accounting and payroll theory, estate, tax, or investment planning, computer technology, and tax representation as examples.

Programs aimed mainly at personal benefit or general business management do not count. The rules give examples such as memory improvement, buying or selling a practice, setting fee schedules, character development, labor law, and economic forecasts.

Yes. The Board says seminars, live-group courses, and webinar CE are acceptable without separate Board approval when the content directly relates to tax-return preparation. For live formats, one 50-minute education hour is granted for each hour of attendance.

Yes, but they must comply with Board rules for correspondence and online study. Separate Board approval is not required when the course is already approved by CTEC, the IRS, or NASBA.

Yes. Accredited college or university coursework can count, with 15 CE hours for each semester hour and 10 for each quarter hour. Teaching basic or advanced courses can also count as 2 CE hours for each teaching hour, but no more than half of the annual requirement may come from teaching.

Generally, no. Hours earned above 30 cannot be carried to the next renewal period, except for hours earned during the month of renewal that were not claimed on the current renewal.

Licensees must maintain CE certificates for at least 4 years following each continuing-education cycle and renewal period. Proof of participation is the licensee's responsibility.

Yes. The Board audits a selected percentage of licensees to verify continuing-education compliance. If selected, the licensee must submit satisfactory evidence within 30 calendar days from the date of the audit notice.

If documentation is incomplete or invalid, the deficiency must be corrected within 30 calendar days from the notice. If the Board rejects claimed hours that the licensee reasonably believed would qualify, the Board may allow up to 60 calendar days to make up the rejected hours.

The Board lists an active consultant renewal fee of $125. It also lists $50 for inactive status and $50 for reactivation, and a $225 combination-license fee where applicable.

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