Revisions to the Statement on Standards for Continuing Professional Education Programs have been released for public comment. These are published jointly by NASBA and the AICPA to provide program developers and sponsors with a framework for the development, presentation, measurement and reporting of CPE programs. The Standards, once approved, will be appended to the Uniform Accountancy Act.

Review of the standards is done every two years, with review of the current Standards having been started in May 2018. The NASBA CPE Committee, the AICPA/NASBA CPE Standards Committee and the CPE Standards Working Group (which has 13 members representing the various stakeholders in the CPE arena, including Boards of Accountancy, state societies, educators, CPE providers and the AICPA) cooperated in the review of the Standards and the development of the proposed Standards.

Among the changes being introduced are:

  • Allowing adaptive learning self-study programs within the self-study standards;
  • Permitting the use of review questions or other content reinforcement tools in a nano learning program;
  • Adding clarifications to assist in understanding how to award CPE credit for different instructional delivery methods.

The NASBA Fields of Study has also been revised and is also out for public comment. Among the changes to this document are the inclusion under “Information Technology” of: Artificial Intelligence, Blockchain, Data Analytics, Disaster Recovery Plans, and Robotics/Process Automation. Under “Specialized Knowledge” there has been an addition of “Valuation Services.”

The exposure draft, NASBA Fields of Study document, and an explanatory memorandum can be found on Comments on the exposure drafts should be submitted to National Registry Associate Director Jessica Luttrull by August 31, 2019 at

Related News

Full Issue