Section 280-5-9 - CPE PROGRAM REQUIREMENTSA.PROGRAMS THAT QUALIFY FOR CPE CREDIT A specific program will qualify as acceptable CPE if it is a formal program of learning which contributes directly to the professional competence of a licensee in public practice. It is left to the individual licensee to determine the course of study to be pursued.
1.ACCEPTABLE PROGRAMS. The following are deemed to qualify as acceptable CPE programs: a. Professional development programs of state and national professional accounting societies or institutes;b. Accredited university or college credit or non-credit courses;c. Formal correspondence or other individual study programs. Such programs must require registration and provide evidence of satisfactory completion.d. Formal organized in-firm education programs;e. Meetings of the National Association of State Boards of Accountancy (NASBA); andf. Other formal, organized educational programs.B.PROGRAMS THAT DO NOT QUALIFY FOR CPE CREDIT1. Any program or course specifically designed to prepare for the taking of the CPA examination.2. Committee service with professional organizations.C.STANDARDS FOR CPE PROGRAMS1.STANDARDS FOR CPE PROGRAM DEVELOPMENTa. The program must contribute to the professional competence of participants.b. The program must be developed by persons qualified in the subject matter and in instructional design.c. Program content must be current.d. The program must be reviewed by a qualified person other than the preparer to ensure compliance with the above standards.2.STANDARDS FOR CPE PROGRAM PRESENTATIONa. Instructors, facilitators and speakers must be qualified both with respect to program content and teaching methods used. They are considered qualified if through formal training and experience they have obtained sufficient knowledge to instruct the course competently.b. The number of participants and physical facilities must be consistent with the teaching method specified.c. The program must include some means for evaluating quality.3.STANDARDS FOR CPE REPORTINGa. Licensees in group or self-study programs must document their participation including: (ii) title and/or description of content;(v) number of CPE contact hours.b. In order to support the reports that may be required of licensees, the sponsor of group or self-study programs must retain following the completion of any program: (i) record of participation; (ii) outline of the course (or equivalent);(vi) number of CPE contact hours. An outline is a schedule of activity listing major topics of discussion that is prepared in advance.c. Licensees attending a NASBA meeting must document the meeting agenda(s).4.SUBJECT MATTERa. The following subject matters are acceptable without limitation: i. Accounting, Auditing and Ethicsii. Specialized Accounting Areas of Industryiii. Administrative Practicesb. Credit for the following subject matters may not exceed 50% of the hours required by this chapter:ii. Mathematics, Statistics, Probability and Quantitative Applications in Businessiv. Business, Securities and Administrative Lawv. Human Resources Policiesvi. Computer Software Applications Areas other than those listed above may be acceptable if the licensee can demonstrate to the Board that they contribute to the licensee's professional competence.
5.MEASUREMENT For purposes of this chapter, one hour is equal to 50 minutes of learning time.
6.INSTRUCTORS Credit as an instructor, discussion leader, or speaker will be allowed for any meeting, program, or engagement provided that the session is one that would meet the CPE requirements of those attending. An instructor, discussion leader, or a speaker will be credited for the first presentation only, and on a basis of 3 hours for each hour of class time. However, those credits may not exceed 50% of the hours required by these rules. To the extent a course or program has been substantially revised, the revised course shall be considered a first presentation.
7.PUBLICATIONS Credit may be allowed for published articles and books provided they contribute to the professional competence of the licensee. Credit for preparation of such publications may be given on a self-declaration basis of up to 50% of the renewal requirement. In exceptional circumstances a licensee may request additional credit by submitting the article(s) or book(s) to the Board with an explanation of the circumstances which the licensee feels justify a greater credit.
8.ASSISTANCE TO THE BOARD The Board may look to recognized state or national accounting organizations for assistance in interpreting the acceptability of and credit to be allowed for individual courses.
D.CERTIFICATION AND AUDIT All licensees must certify at time of renewal completion of the continuing professional education required by this chapter. The licensee's certification is subject to audit as set forth in Chapter 13 of the rules of the Office of Professional and Occupational Regulation, entitled "Uniform Rule for the Substantiation of Continuing Education Requirements."