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Beginning December 14 through March 31, 2023, NASBA and the AICPA welcome public comment regarding their recent issuance of an exposure draft detailing proposed revisions to the Statement on Standards for Continuing Professional Education (CPE) Programs (Standards). Published jointly by NASBA and the AICPA, the Standards provide a framework for the development, presentation, measurement and reporting of CPE programs.

Last revised in 2019, most of the proposed revisions represent clarifications within the Standards. For example, one proposed revision clarifies that Group Live and Group Internet Based programs are determined by how the learner interacts with other participants and the instructor, instead of how the learning is consumed by the learner. Specific examples of each delivery method with web enabled, two-way video participation to be included as a Group Live program are also included in the proposed revisions.

According to a recent release, “The revised Standards would clarify how to award CPE credit when multiple presenters are actively involved in running one CPE program session. They would also provide clarity on how to communicate and document the required attendance and monitoring mechanisms for this program, as well as specific examples of each delivery method with web-enabled, two-way video participation to be included as a Group Live program.” 

Review of the 2019 Standards began in May 2022. The proposed revisions are the outcome of extensive reviews and evaluations of the Standards by the CPE Standards Working Group, NASBA’s CPE Committee, and the Joint AICPA/NASBA CPE Standards Committee. The NASBA and AICPA boards of directors approved the proposed revisions for exposure draft during their respective meetings in October and November 2022.

NASBA and AICPA leadership are pleased with the collaborative outcome of the revisions process and are confident the revised Standards will offer greater clarity and flexibility, increased assistance to CPE program providers and help keep CPE relevant and meaningful to CPAs.

Comments may be submitted through March 31, 2023, by emailing comments@nasba.org.

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