[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-detail-394487-en":59,"doc-seo-394487-105":81},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":5,"data":60},{"doc_id":61,"user_id":62,"nickname":63,"user_avatar":64,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":66,"doc_content":67,"file_id":68,"file_url":69,"file_type":70,"file_size":71,"view_count":52,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":72,"language":73,"language_code":74,"site_id":75,"html_lang":74,"table_of_contents":76,"faqs":77,"seo_title":78,"seo_description":66,"update_tm":79,"read_time":80,"preview_page_count":4},394487,3985747872983,"adawds","https://ap-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d","EXPOSURE DRAFT - Statement on Standards for Continuing Professional Education (CPE) Programs - November 2015","Exposure Draft of the AICPA and NASBA Statement on Standards for Continuing Professional Education (CPE) Programs (November 2015). The draft outlines definitions, general guidelines for CPAs, and compliance expectations covering professional competence, CPE credit record documentation, reporting, and independent study. It also specifies program sponsor standards, including learning objectives, program development, technical accuracy, expert and independent review, and requirements for live, internet-based, self-study, nano-learning, and blended learning formats. Comments are requested by April 30, 2016.","EXPOSURE DRAFT  \nStatement on Standards for Continuing Professional Education  \n(CPE) Programs  \nJointly Issued by the American Institute of Certified Public Accountants (AICPA) and the National Association of State Boards of Accountancy (NASBA)  \nNovember 2015  \nPlease submit comments by April 30, 2016 to:  \n[Clar Rosso at](Clar Rosso at crosso@aicpa.org)[ ](Clar Rosso at crosso@aicpa.org)[crosso@aicpa.org](Clar Rosso at crosso@aicpa.org)  \nor  \nJessica Luttrull [at](at jluttrull@nasba.org)[ ](at jluttrull@nasba.org)[jluttrull@nasba.org](at jluttrull@nasba.org)  \nTable of Contents  \nIntroduction .................................................................................................................................. i  \nPreamble...................................................................................................................................... ii  \nArticle I -Definitions ................................................................................................................... 1  \nArticle II – General Guidelines for CPAs................................................................................... 3  \n2.1 Professional Competence ................................................................................................ 3  \n2.2 CPE Compliance .............................................................................................................. 3  \n2.3 CPE Credits Record Documentation ................................................................................ 3  \n2.4 Reporting CPE Credits ..................................................................................................... 4  \n2.5 Independent Study ........................................................................................................... 4  \nArticle III – Standards for CPE Program Sponsors.................................................................. 6  \n3.1 General Standards ........................................................................................................... 6  \nStandard No. 1: CPE Program Sponsor Responsibility ........................................................ 6  \nS1 – 01 : CPE requirements of licensing bodies and others ............................................ 6  \n3.2 Standards for CPE Program Development....................................................................... 6  \nStandard No. 2: Learning Activities Based on Learning Objectives ..................................... 6  \nS2 – 01 : Program knowledge level.................................................................................. 6  \nStandard No. 3: Learning Activities Consistent with Experience of Participant ....................6  \nS3 – 01 : Prerequisite education and experience............................................................. 6  \nStandard No. 4: Learning Activities and Materials Current and Technically Accurate ..........6  \nS4 – 01 : Developed by subject matter expert ................................................................. 6  \nStandard No. 5: Learning Activities Reviewed by Independent Person ............................... 6  \nS5 – 01 : Qualifications of reviewers ................................................................................ 7  \nS5 – 02 : Review responsibilities if content purchased from another entity...................... 7  \nStandard No. 6: Independent Study Learning Activities ....................................................... 7  \nS6 – 01 : Requirements of independent study sponsor.................................................... 7  \nStandard No. 7: Group Live Programs ................................................................................. 7  \nS7 – 01 : Required elements of engagement ................................................................... 8  \nS7 – 02 : Real time instructor during program presentation ............................................. 8  \nS7 – 03 : No real time instructor during recorded prog","cbCaikeeczuF1APh","https://ap.wps.com/l/cbCaikeeczuF1APh","pdf",173435,27,"English","en",105,"# Introduction\n# Preamble\n# Article I - Definitions\n# Article II – General Guidelines for CPAs\n## 2.1 Professional Competence\n## 2.2 CPE Compliance\n## 2.3 CPE Credits Record Documentation\n## 2.4 Reporting CPE Credits\n## 2.5 Independent Study\n# Article III – Standards for CPE Program Sponsors\n## 3.1 General Standards\n### Standard No. 1: CPE Program Sponsor Responsibility\n## 3.2 Standards for CPE Program Development\n### Standard No. 2: Learning Activities Based on Learning Objectives\n### Standard No. 3: Learning Activities Consistent with Experience of Participant\n### Standard No. 4: Learning Activities and Materials Current and Technically Accurate\n### Standard No. 5: Learning Activities Reviewed by Independent Person\n### Standard No. 6: Independent Study Learning Activities\n### Standard No. 7: Group Live Programs\n### Standard No. 8: Group Internet Based Programs\n### Standard No. 9: Self Study Programs\n### Standard No. 10: Nano-Learning Programs\n### Standard No. 11: Blended Learning Programs","[{\"question\":\"What is the purpose of this exposure draft?\",\"answer\":\"It sets out proposed standards for continuing professional education (CPE) programs, jointly issued by AICPA and NASBA. The draft describes expectations for CPAs and for CPE program sponsors.\"},{\"question\":\"What core requirements does the draft place on CPAs?\",\"answer\":\"It covers professional competence, CPE compliance, credit record documentation, reporting of CPE credits, and independent study requirements.\"},{\"question\":\"What standards are specified for CPE program sponsors and learning formats?\",\"answer\":\"Sponsors must align learning activities with learning objectives and participant experience, ensure current and technically accurate materials, and use expert and independent review. The draft includes separate standards for group live, internet-based, self-study, nano-learning, and blended learning programs.\"}]","EXPOSURE DRAFT - Statement on Standards for Continuing Professional Education (CPE) Programs - November 2015 | PDF",1790404145,68,{"code":4,"msg":82,"data":83},"ok",{"site_id":75,"language":74,"slug":84,"title":65,"keywords":85,"description":66,"schema_data":86,"social_meta":140,"head_meta":142,"extra_data":144,"updated_unix":145},"exposure-draft-statement-on-standards-for-continuing-professional-education-cpe-programs-november-2015","",{"@graph":87,"@context":139},[88,102,122],{"@type":89,"itemListElement":90},"BreadcrumbList",[91,95,97,100],{"item":92,"name":93,"@type":94,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":96,"name":9,"@type":94,"position":14},"https://docshare.wps.com/document/",{"item":98,"name":20,"@type":94,"position":99},"https://docshare.wps.com/document/exam/",3,{"item":101,"name":65,"@type":94,"position":19},"https://docshare.wps.com/document/exposure-draft-statement-on-standards-for-continuing-professional-education-cpe-programs-november-2015/394487/",{"url":101,"name":65,"@type":103,"image":104,"author":109,"headline":65,"publisher":111,"fileFormat":114,"inLanguage":74,"description":66,"dateModified":115,"datePublished":116,"encodingFormat":114,"isAccessibleForFree":117,"interactionStatistic":118},"DigitalDocument",{"url":105,"@type":106,"width":107,"height":108},"https://docshare.wps.com/thumbnails/exposure-draft-statement-on-standards-for-continuing-professional-education-cpe-programs-november-2015/394487.png","ImageObject",300,407,{"name":63,"@type":110},"Person",{"url":92,"name":112,"@type":113},"DocShare","Organization","application/pdf","2026-11-05","2026-09-26",true,{"@type":119,"interactionType":120,"userInteractionCount":52},"InteractionCounter",{"@type":121},"ViewAction",{"@type":123,"mainEntity":124},"FAQPage",[125,131,135],{"name":126,"@type":127,"acceptedAnswer":128},"What is the purpose of this exposure draft?","Question",{"text":129,"@type":130},"It sets out proposed standards for continuing professional education (CPE) programs, jointly issued by AICPA and NASBA. The draft describes expectations for CPAs and for CPE program sponsors.","Answer",{"name":132,"@type":127,"acceptedAnswer":133},"What core requirements does the draft place on CPAs?",{"text":134,"@type":130},"It covers professional competence, CPE compliance, credit record documentation, reporting of CPE credits, and independent study requirements.",{"name":136,"@type":127,"acceptedAnswer":137},"What standards are specified for CPE program sponsors and learning formats?",{"text":138,"@type":130},"Sponsors must align learning activities with learning objectives and participant experience, ensure current and technically accurate materials, and use expert and independent review. The draft includes separate standards for group live, internet-based, self-study, nano-learning, and blended learning programs.","https://schema.org",{"og:url":101,"og:type":141,"og:title":65,"og:site_name":112,"og:description":66},"article",{"robots":143,"canonical":101},"index,follow",{"doc_id":61,"site_id":75},1790528153]