OAR 800-015-0020: Continuing Education Program Requirements

The continuing education rules in OAR 800 Division 15 apply only to license renewals requested by Oregon Licensed Tax Consultants and Licensed Tax Preparers and registration renewals for Registered Tax Aides under OAR-800-016-0001 . (1) Acceptable continuing education is that which contributes directly to the expertise of the individual in the preparation of income tax returns, and is presented live, or with a companion video, by a sponsor who meets the requirements of all Rules. It is the obligation of each licensee to select a course of study which will contribute to their competence in the preparation of income tax returns. (2) The following general subject matters are acceptable to the extent they contribute directly to the expertise of advising, assisting, or preparing income tax returns: (a) Taxation; (b) Practitioner ethics; (c) Accounting and payroll theory; (d) Estate, tax, or investment planning; (e) Computer technology; (f) Tax representation: exam, collections, or appeals; (g) Others, if the licensee can demonstrate a direct relationship to the preparation of a client's income tax returns. (3) Programs primarily directed towards the licensee's personal benefit, rather than that of their clients, and programs relating primarily to general business management, are unacceptable. Some examples of unacceptable subjects are: (a) Memory improvement; (b) Buying or selling a tax practice; (c) Setting fee schedules; (d) Character development; (e) Behavior modification; (f) Business management; (g) Labor law; (h) Economic forecasts; (i) Learning to operate office equipment. (4) Programs must be at least one (1) fifty (50) minute education hour with credit given in whole hours only. (5) Programs must be conducted by a qualified instructor whose background, training, education, or experience make it appropriate for the person to lead a discussion on the subject matter of the particular program.