State Board Report
2014 is a year of review and evaluation of the Statement on Standards for Continuing Professional Education. The 13-member CPE Standards Working Group, comprised of representatives from the State Boards, the NASBA Board of Directors and representatives of CPE stakeholders, is studying the Standards, last revised in 2012, to make recommendations to a joint NASBA/AICPA CPE Standards Committee.
Maria Caldwell, NASBA Director of Compliance Services, told the Executive Directors: “The Standards for the National Registry do not operate in a vacuum and we have a CPE Model Rule task force this year that is looking at current and future trends in education. They will come up with a Model Rule that will be submitted to the Uniform Accountancy Act Committee.” She observed: “The challenge is to determine an additive approach to the CPE model, to add the new methodologies while retaining the good elements from the old. We are learning in ways that were not envisioned a decade ago and we need to take these advances into account.” Ms. Caldwell will be leading breakout sessions at NASBA’s June Regional Meetings on changes coming in continuing professional education.
Eric Dingler, Deloitte’s Audit Chief Learning Officer, told the conference that his firm would like a uniform CPE standard that: expands the range of CPE inputs; changes the unit of measure from hours to minutes; and builds into the CPE system flexibility for nonformal, non-assessed learning to apply. For example, Deloitte is providing their employees with just-in-time “nano learning,” segments no longer than seven minutes, through which they learn how to do specific things at the point of when they need to know. Though the professionals are demanding this type of learning, under the current system they cannot be given CPE credit for it.
Asked about what could be done at the pre-certification level, Mr. Dingler said that the American Accounting Association is addressing that through the work of its Pathways Commission. He suggested adding education around auditing beyond what is currently required. Although each firm has its own methodology for audits, more could be provided at a general level, he said.
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