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he National Association of State
Boards of Accountancy (NASBA)
and the American Institute of
CPAs (AICPA) have issued proposed
revisions to the Statement on Stan-
dards for Continuing Professional Edu-
cation (CPE) Programs (Standards) for
public comment. Published jointly by
NASBA and the AICPA, the Standards
provide a framework for the develop-
ment, presentation, measurement, and
reporting of CPE programs.
Although the Connecticut State
Board of Accountancy currently sets
the CPE standards for Connecticut
CPAs, these proposed changes to
NASBA standards could potentially
be adopted for Connecticut CPAs
in the future.
Among the most significant of the
proposed revisions is the addition of
nano-learning and blended learning,
two new delivery methods for
continuing professional education
programs. The proposed Standards
also require CPE providers to maintain
the license information and status of
the CPA, tax attorney, and/or enrolled
agent used in the development
of accounting, auditing, and tax
programs. Additionally, the program
descriptive materials must now be
maintained for all programs, regardless
of the field of study classification.
"The currently available delivery
methods have remained, but the new
nano-learning and blended learning
delivery methods reflect the need for
learning that is more personalized and
on demand," said Maria Caldwell,
Esq., NASBA's chief legal officer and
director of compliance services. "More
and more students and professionals
are learning this way and expect CPE
to keep pace," Caldwell continued.
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NASBA, AICPA Issue Proposed
Revisions to CPE Standards
Public Comments Sought on Proposed Provisions
The proposal includes
two new CPE
delivery methods:
The exposure draft describes
nano-learning as "a tutorial program
designed to permit a participant to
learn a given subject in a 10-min-
ute timeframe through the use of
electronic media (including tech-
nology applications and processes
and computer-based or web-based
technology) and without interaction
with a real-time instructor."
Blended learning
Blended learning is described as
"an educational program incorpo-
rating multiple learning formats (for
example, lectures, discussion, guid-
ed practice, reading, games, case
study, simulation); different delivery
methods (group live, group internet-
based, nano-learning, or self study);
different scheduling (synchronous or
asynchronous); or different levels of
guidance (for example, individual,
instructor, or subject-matter-expert-
led, or group/social learning)."
Comment Period
Links to the exposure draft and
more information are available at
Interested parties are encouraged to
review and provide comment on the
exposure draft by October 1, 2015.