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State Board Report

May 2015

Revisions for the Statement on Standards for Continuing Professional Education Programs, as appended to the Uniform Accountancy Act, were released for comment on Friday, April 24, by both the NASBA and the AICPA Boards of Directors. The comment deadline is October 1, 2015. Among the most significant proposed changes being recommended by the NASBA/AICPA Joint Committee on CPE Standards are:

  • Clarification for self-study programs that permits the qualified
    assessment to occur during or at the conclusion of the program.
  • Standards added for the measurement and development of nano-learning programs, including details on the quality assessment requirements and program re-takes for participants.
  • Includes the measurement of one-fifth (0.20) credit for nanolearning and for group programs after the first credit has been earned.
  • Standards added for the measurement and development of blended learning programs, including guidelines on the composition of the programs.
  • Includes the requirement that the qualified assessment for a self-study program must measure a representative number of learning objectives for the program, and defines a representative number for such a program.
  • Clarifies that prep-program assessments in self-study programs may not be included in the determination of the CPE credit awarded for the program.
  • Permits simulations and other innovative tools that guide participants through structured decisions to be used in lieu of review questions.
  • Adds that a participant’s self-certification of attendance at a group program is not sufficient alone.

The recommended revisions were developed by a 13-member Working Group including representatives from State Boards, State Societies, educators, CPE providers and the AICPA. Their recommendations were then reviewed by the NASBA CPE Committee, which made its recommendations to the Joint Committee on CPE Standards.

Comments should be submitted to Jessica Luttrull at by October 1.

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