CPE program Sponsors must issue course participants with electronic or paper documentation of their participation promptly after the conclusion of the program. Course participants should expect that their documentation be issued quickly so that they can report their credits to their respective State Boards of Accountancy. The expectation by the Statement on Standards for Continuing Professional Education (CPE) Programs (Standards) is that the documentation (certificate of completion) should be provided as soon as possible and not exceed 60 days from the date of completion of the CPE course.  

The Standards require the instructional delivery method to be stated on the certificate of completion. The use of precise language on the certificate of completion of the correct delivery method is an area of importance, especially for State Boards of Accountancy. The language in the Standards that differentiate the delivery methods provides clarity to the State Boards of Accountancy on how a CPE course is consumed by the CPA. For example, if the delivery method is stated as “on-demand,” it may be confusing to a state board CPE auditor since there is no delivery method by that term. Also, there is more than one delivery method by which CPAs can consume a course, with components that have elements of asynchronous learning. If the course is consumed completely asynchronous, then the correct term for this delivery method is QAS Self Study, which must be stated precisely. It is also imperative to note that the sponsor issuing the credits must have formal approval for the instructional delivery method.  

Certificates of completion must also include the field(s) of study assigned to the course. The field of study must also state the amount of CPE credit. If multiple fields of study are used and assigned to a course, then the CPE credit indicated must be allocated correctly to each field of study.       

CPE course instructors may receive additional credit above the recommended amount to participants for a learning activity that is presented for the first time. These additional CPE credits may be included on certificates of completion. Instructors may receive up to two times the number of CPE credits for preparation time above what would be entitled to participants. Instructors should only receive credit for their preparation time only for the sessions that they facilitated if the CPE program consists of multiple sessions with multiple instructors.