AICPA and NASBA Revise Standards for Continuing Professional Education Programs

The AICPA and the National Association of State Boards of Accountancy (NASBA) have revised the Statement on Standards for Continuing Professional Education (CPE) Programs (CPE Standards) as well as the NASBA Fields of Study document. The organizations approved the new standards during their respective October and November 2019 Board of Directors meetings. The new CPE Standards are effective as of December 31, 2019.

The CPE Standards provide the framework for the development, presentation, measurement and reporting of CPE programs. The CPE Standards reference the NASBA Fields of Study document, which was reviewed and evaluated for currency and relevancy.

Among the most significant changes to the CPE Standards is allowing for adaptive learning self-study programs within the self-study standards with references to the two methodologies to be used in determining the CPE credit for an adaptive learning program. The 2019 CPE Standards permit the use of review questions or other content reinforcement tools in a nano learning program. Additional clarifications have been made with regard to awarding CPE credit in the different instructional delivery methods. Definitions and examples were also included to assist in the application of the 2019 CPE Standards.

The revisions to the CPE Standards “represent the collective efforts of the CPE Standards Working Group, the NASBA’s CPE Committee, and the Joint AICPA/NASBA CPE Standards Committee as well as various individuals and organizations that participated in the exposure draft process,” said Jessica Luttrull, NASBA’s Associate Director of the National Registry. “We are excited to include adaptive learning within the self-study standards. Adaptive learning allows for a more personalized approach by delivering content customized to the learner. Boards of Accountancy, CPAs and CPE providers have recognized the need for CPE to continue to evolve and we believe that the changes included in the 2019 Standards will help keep CPE relevant and meaningful to CPAs.”

The changes to the Fields of Study document focus on providing descriptions that are more current and relevant than the previous version.

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