State Board Report
CPAs in an increasing number of jurisdictions can take advantage of nano learning programs. The 170 attendees at NASBA’s National Registry Summit, held September 26-27 in Nashville, heard the Registry’s instructional design administrators, as well as program developers, describe what is needed to qualify as an approved National Registry sponsor for the nano learning delivery method. The nano programs are ten-minute long interactive programs that teach by example via electronic media. State Boards are being encouraged to adopt the CPE Model Rules, which outline the requirements for nano learning and blended learning, as well as group study and self-study programs.
The Registry Summit is an event that brings program sponsors and developers together with representatives of the Boards of Accountancy to exchange ideas about what is happening in the CPE marketplace and what is being required for CPAs. Topics covered this year included: science of learning, nano learning, tools and resources for implementing and complying with the CPE Standards, and approaches for engaging the entire audience.
Jessica Luttrull, Associate Director – National Registry, identified the jurisdictions that currently accept nano and blended learning delivery methods and technical review for CPE credit. As states are changing their rules to embrace these learning activities, updates on the acceptability of the new formats are being included as a separate page on www.nasbaregistry.org.
While the Statement on Standards for Continuing Professional Education Program is directed to CPE program providers, the CPE Model Rules have been created to clearly guide the CPA in selecting programs meeting his or her jurisdiction’s requirements. It remains up to each Board of Accountancy to adopt CPE rules. The revised CPE Standards became effective on September 1, 2016, and public comment on the CPE Model Rules ended on June 30, 2017. The Model Rules include a requirement that a minimum of 50 percent of the licensee’s total CPE credits for the reporting period be in technical fields of study, which are defined in both the Standards and Rules. A significant change in the fields of study is the recognition of “specialized knowledge”, which are topics that are particular to specialized industries or services. The program providers were advised that all courses must reflect the revised fields of study by December 31, 2017. It is up to the CPA to report CPE credits in the fields of study that his or her jurisdiction requires.
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