N.H. Admin. Code § Ac 403.02

Current through Register No. 50, December 12, 2024

Section Ac 403.02 - Continuing Professional Education

(a) An activity or program shall qualify as acceptable CPE for the renewal period in which the activity occurred or program was attended, except as provided in Ac 403.01(b) or (g), if it is a formal activity or program of learning which contributes to the growth and the professional knowledge and professional competence of an individual licensed under RSA 309-B.

(b) The responsibility for demonstrating that a particular program meets the requirements of this section shall rest solely upon the licensee. All documentation of CPE shall be retained for not less than 4 years from the date of the renewal in which the CPE was claimed.

(c) Activities or programs shall be in one of the 4 following formats:

(1) Self-study;

(2) Seminar or lecture;

(3) Authoring articles, books, or other publications; and

(4) Presenting, lecturing, or instructing.

(d) Activities or programs dealing with the following general subjects shall be acceptable provided they meet all other requirements of this section:

(1) Public accounting;

(2) Governmental accounting;

(3) Public auditing;

(4) Governmental auditing;

(5) Administrative practices;

(6) Social environment of business;

(7) Regulatory ethics;

(8) Business law;

(9) Business management and organization;

(10) Finance;

(11) Management advisory services;

(12) Marketing;

(13) Behavioral ethics;

(14) Communications;

(15) Personal development;

(16) Personnel and human resources;

(17) Computer science;

(18) Economics;

(19) Mathematics;

(20) Production;

(21) Specialized knowledge and its application;

(22) Statistics; and

(23) Taxes.

(e) CPE credit shall be given with a minimum of 50 minutes constituting one hour. For university or college courses, each semester hour of credit shall equal 15 hours toward the requirement.

(f) To qualify for CPE as a program of self-study by a licensee, the self-study shall be documented by a certificate of completion prepared by the program sponsor that includes:

(1) The name of the participant;

(2) The name of the program;

(3) The specific subject or subjects included in the program;

(4) The date of completion;

(5) An indication that the participant passed a test, prepared by the program sponsor, that demonstrates mastery of the subject matter of the program of self-study;

(6) The number of hours that the program sponsor has determined should be awarded for each subject studied as part of the program;

(7) Whether hours are computed on a 50-minute or 100-minute basis; and

(8) The signature of an authorized representative of the program provider, certifying the accuracy of the information provided on the certificate of completion.

(g) To qualify for CPE as a program seminar or lecture attended by a licensee it shall:

(1) Fall within one of the following descriptions of subject matter and program provider:

a.Professional education and development programs of national, state, and local accounting organizations;

b.Technical sessions at meeting of national, state, and local accounting organizations and their chapters;

c.Credit and non-credit courses from a university or college;

d.Formal firm or in-house education programs;

e.Programs of other organizations in the areas of professional accounting and industry;

f.Committee meetings of professional accounting and trade societies which are structured as formal education programs;

g.Dinner, luncheon, and breakfast meetings which are structured as formal education programs; and

h.The portions of firm or in house meetings for staff, management groups, or both, which are structured as formal education programs and are devoted to the communication and application of general professional policy or procedure;

(2) Not include time devoted to firm or organizational administrative, financial, and operating matters; and

(3) Be documented by a certificate of completion from the program provider that shall include:

a.The name of the participant;

b.The name of the program;

c.The dates and hours of attendance;

d.The date of completion;

e.The specific subject or subjects included in the program;

f.The number of hours that the program sponsor has determined should be awarded for each subject studied as part of the program;

g.Whether hours are computed on a 50-minute or 100-minute basis; and

h.The signature of an authorized representative of the program provider, certifying the accuracy of the information provided on the certificate of completion.

(h) To qualify for CPE for authoring articles, books, or other publications, a licensee shall:

(1) Be capable of substantiating his or her claim through the production of research notes, drafts, or other documents;

(2) Keep a copy of each article, book, or other publication, as well as substantiation of authorship, in its published form for a period of 4 years after the licensee has claimed such authorship as CPE pursuant to Ac 403.01(n);

(3) Not claim CPE under this paragraph in excess of 50% of the total number of hours of CPE required for renewal; and

(4) Be documented by a certificate of completion from the licensee that shall include:

a.The name of the licensee-author;

b.The title of the article, book, or other publication;

c.The beginning and ending dates of the writing project;

d.The total number of hours spent on the writing project;

e.The specific subject or subjects included in the article, book, or other publication; and

f.The signature of the licensee, certifying the accuracy of the information provided on the certificate of completion.

(i) To qualify for CPE as a presentation, lecture, or instruction, a licensee shall:

(1) Retain documentation, in the form of research notes, drafts or other documents, of the licensee preparing the presentation, lecture, or instruction;

(2) Submit information regarding the time spent for preparation and for presentation;

(3) Limit claimed preparation time to no more than twice the presentation time claimed;

(4) Limit claimed presentation time to the actual time of presentation by the licensee;

(5) Claim credit for multiple presentations of the same course within a single renewal period, only if the licensee made substantive changes to the materials or presentation requiring preparation time in excess of 25% of the preparation time claimed for the original preparation for the course;

(6) Not claim CPE under this paragraph in excess of 50% of the total number of hours of CPE required for renewal; and

(7) Be documented by a certificate of completion from a representative of the program sponsor that shall include:

a.The name of the licensee who prepared the materials;

b.The title of the presentation, lecture, or instruction;

c.The name of the licensee who presented the materials;

d.The date(s) on and hours during which the presentation, lecture, or instruction was given;

e.The total number of hours spent in the actual presentation of such materials;

f.The specific subject or subjects included in the presentation, lecture, or instruction; and

g.The signature of an authorized representative of the program provider certifying the accuracy of the information provided on the certificate of completion.

N.H. Admin. Code § Ac 403.02

#1972, eff 2-28-82; ss by #2475, eff 9-13-83; ss by #3061, eff 7-18-85, EXPIRED: 7-18-91

New. #5365, eff 3-27-92; ss by #6721, INTERIM, eff 3-27-98, EXPIRED: 7-25-98

New. #6904, eff 12-4-98, EXPIRED: 12-4-06, EXPIRED: 12-4-06

New. #8810, INTERIM, eff 1-25-07, EXPIRED: 7-25-07

New. #9051, eff 12-27-07; ss by #9200, eff 7-4-08

Amended by Volume XXXV Number 01, Filed January 8, 2015, Proposed by #10746, Effective 1/1/2015, Expires1/1/2025.