Transcription of Statement on Standards for Continuing …
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Statement on Standards for Continuing …
Statement on Standards for Continuing Professional education (CPE) Programs As of 12/7/2011 Table of Contents Introduction .. i Preamble .. ii Article I - Definitions .. 1 Article II General Guidelines for CPAs .. 2 Professional Competence .. 2 CPE Compliance .. 3 CPE Credits Record Documentation .. 3 Reporting CPE Credits .. 3 Independent Study .. 4 Article III Standards for CPE Program Sponsors .. 4 General Standards .. 4 Standard No. 1: CPE Program Sponsor Responsibility .. 4 S1 01 : CPE requirements of licensing bodies and others .. 4 Standards for CPE Program 4 Standard No. 2: Learning Activities Based on Learning Objectives .. 4 S2 01 : Program knowledge level .. 5 Standard No. 3: Learning Activities Consistent with Experience of Participant .. 5 S3 01 : Prerequisite education and experience .. 5 Standard No. 4: Learning Activities and Materials Current and Technically Accurate .. 5 S4 01 : Developed by subject matter expert.
i Introduction Continuing professional education is required for CPAs to maintain their professional competence and provide quality professional services.
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