NASBA, AICPA Issue Revisions to CPE Provider Standards

 – December 19, 2019
NASBA, AICPA Issue Revisions to CPE Provider Standards

The National Association of State Boards of Accountancy (NASBA) and the American Institute of CPAs (AICPA) approved the proposed revisions to the Statement on Standards for Continuing Professional Education (CPE) Programs (Standards) as well as the NASBA Fields of Study document, during their respective October and November 2019 Board of Directors meetings.

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

Among the most significant changes to the 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 Standards now 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 Standards.

“These newly approved revisions to the 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.”

“As the profession continues to evolve rapidly, maintaining, as well as upskilling and reskilling the profession’s competencies is increasingly important. One way the profession continues to meet this challenge is by making sure our CPE Standards evolve and are meeting the personalized learning needs of CPAs,” said Amy Eubanks, American Institute of CPAs Vice President of Professional Development. “We appreciate the efforts and input from our volunteer committees and stakeholders on this important project.”

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

The 2019 Standards are effective Dec. 31, 2019.

Download the Standards and the Fields of Study documents at aicpa.org/cpe-learning/cperequirements.html.