Between December 14, 2022 and March 31, 2023, NASBA and the AICPA welcome public comment on their recent issuance of an exposure draft detailing proposed revisions to the Statement on Standards for Continuing Professional Education (CPE) Programs (Standards). Published jointly by the organizations, the Standards provide a framework for the development, presentation, measurement and reporting of CPE programs. 

Previously amended in 2019, most of the proposed revisions represent clarifications within the Standards. For example, one proposed revision clarifies that Group Live and Group Internet Based programs are determined by how the learner interacts with participants and the instructor, instead of how the learning is consumed by the learner. In addition to now providing specific examples of each delivery method, the exposure draft includes web enabled, two-way video participation as an acceptable form of a Group Live program.

Additional clarifications have been made to assist in the understanding of awarding CPE credit in appropriate increments, awarding CPE credit when multiple presenters are actively involved in instructing one CPE program session, and communicating and documenting the required attendance monitoring mechanisms for Group Internet Based programs. 

Review of the 2019 Standards began in May 2022. The recent revisions are the outcome of extensive reviews and evaluations by the CPE Standards Working Group, NASBA’s CPE Committee, and the Joint AICPA/NASBA CPE Standards Committee. The NASBA and AICPA Boards of Directors approved the proposed revisions during their respective meetings in October and November 2022. 

“We are very pleased with the outcome of the hard work of those involved in the revisions process,” said Jessica Luttrull, NASBA’s Associate Director of the National Registry. “We believe the changes included in these revised Standards will assist CPE program providers and help keep CPE relevant and meaningful to CPAs.” 

To submit comments by the March 31, 2023 deadline, email comments@nasba.org.