Statement on Standards for CPE Programs

The information below can be used by CPE providers who would like to comply with the NASBA / AICPA CPE standards and companies who would like to be listed on the NASBA Registry.

Any credits earned from a provider listed on the NASBA Registry are accepted without restriction by the Minnesota Board of Accountancy.

Subject areas

Acceptable subjects include:

Accounting

Assurance/auditing

Consulting services

Specialized knowledge and applications

Management

Taxation

Ethics

Other subjects, including personal development, may qualify if the class helps maintain or improve professional competence.

Standards for CPE program development

Sponsored learning activities must be based on relevant learning objectives and outcomes that clearly articulate the knowledge, skills, and abilities that can be achieved by the participants.

Sponsors must specify the objectives, prerequisites, level, content, advance preparation, instruction delivery methods, outcomes, recommended CPE and registration requirements.

Sponsors must use activities, materials, and delivery systems that are current, technically accurate and effectively designed.

Sponsors of group and self-study programs must ensure learning activities are reviewed by qualified persons other than those who developed them to assure the program is technically accurate and current and address the stated learning objectives. These reviews must occur before the first presentation of these materials and again after each significant revision of the materials.

Sponsors of independent study learning activities must be qualified in the subject matter.

Self-study programs must employ learning methodologies that clearly define learning objectives, guide the participant through the learning process, and provide evidence of participant's satisfactory completion of the program.

Standards for program presentation

Sponsors must provide descriptive materials that enable CPAs to assess the appropriateness of the learning activities. The description must include:

Learning objectives
Prerequisites
Level
Content
Advanced preparation
Instructional delivery methods
Recommended CPE hours
Registration requirements

Sponsors must ensure instructors are qualified with respect to both program content and instruction methods. Instructors should be evaluated.

Sponsors must employ an effective means for evaluating programs with respect to content, presentation and if learning objectives were met. Evaluations for each session should include:

Stated learning objectives were met
Prerequisite requirements were appropriate
Program materials were accurate
Program materials were relevant and contributed to the achievement of the objectives
Time allotted was appropriate
Instructors effectiveness
Advance preparation materials satisfactory
Audio and video materials effectiveness

Sponsor must ensure instructional methods employed are appropriate for the learning activities.

Standards for CPE measurement

Program measurement for participants:

50-minute period is equal to one CPE credit/hour

After the first credit/hour has been earned in a given learning activity, one-half CPE hours are permitted (25 minutes = .5 hour).

University or college hour:

semester system - 1 credit = 15 CPE hours
quarter system - 1 credit = 10 hours

For university or college non-credit courses that meet these CPE standards, CPE credit shall be awarded only for the actual classroom time spent in the non-credit course.

Credit is not granted to participants for preparation time.

Program measurement for instructors - for the first time teaching a program the instructor may claim two times the number program hours for preparation up to a maximum of 24 hours. Example: 8 hours for presentation + 16 for preparation = 24 hours.

CPE credit for self-study learning activities must be based on a pilot test done by the developer of the average completion time. The developer then determines the number of hours.

Writers of published articles, books, or CPE programs should receive CPE credit for their research and writing time to the extent it maintains or improves their professional competence. The work must be reviewed and approved by an independent party.

CPE hours recommended by a CPE program sponsor of independent study must not exceed the time the participant devoted to complete the learning activities specified in the learning contract.

Standards for program reporting

Sponsors must monitor group activity to assign the correct number of CPE hours.

Sponsor must provide documentation of participation that includes: