NASBA and AICPA propose revisions to CPE standards

The National Association of State Boards of Accountancy and the American Institute of CPAs proposed a set of revisions Monday, May 20, to the Statement on Standards for Continuing Professional Education Programs, asking for public comment before finalizing the proposals, which include adding adaptive learning for self-study programs.

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The CPE standards are published jointly by NASBA and the AICPA, offering a framework for the development, presentation, measurement and reporting of CPE programs.

The last time the standards were revised was three years ago.

One of the most significant revisions proposed is to permit adaptive learning self-study programs. They would be included within the self-study standards with references to the methodology to be used in determining the CPE credit for an adaptive learning program. The adaptive learning format can result in different completion times, based on the learner’s knowledge and proficiency in the content of the program.

“We are very pleased with the outcome and hard work of those involved in the revisions process,” said NASBA associate director of the national registry Jessica Luttrull in a statement. “We are excited to include adaptive learning within the self study standards, as science and research show its endless benefits. Adaptive learning changes the landscape of learning from a one-size-fits-all atmosphere to a personalized approach, which orchestrates interaction with the learner to deliver customized learning. We believe the changes included in these revised standards will help keep CPE relevant and meaningful to CPAs.”

The proposed standards revisions also allow for the use of review questions or other content reinforcement tools in a nano learning program. Other clarifications have been made to help with understanding the awarding of CPE credit in the different instructional delivery methods, in the minimum number of monitoring mechanisms required in a group internet-based program in which fractional CPE credit is awarded, and in the solicitation of evaluations for larger programs and conferences.

“We are pleased with the revisions to the Standards and look forward to receiving feedback from our stakeholders,” stated AICPA vice president of professional development Amy Eubanks. “Allowing adaptive learning is an important and necessary step for the accounting profession. It is essential to adapt and progress our learning options to meet the needs of an evolving profession. This revision is consistent with our Future of Learning research, which found a need to make learning more personal and engage professionals through meaningful, purposeful learning experiences.”

NASBA and the AICPA are asking for comments on the exposure draft to be sent by Aug. 31, 2019.

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