IAC Ch 10 - 10.8 - Programs that qualify and CPE limitations

Sep 26, 2026

Uploaded by dabgoudw

Defines the criteria for whether continuing professional education (CPE) programs qualify for credit, emphasizing formal learning that directly improves the professional competence of a certified or licensed individual. Specifies program standards including clear learning objectives, alignment with participants’ backgrounds, technical accuracy and currency, qualified provider competence, and independent review. Details qualifying requirements such as minimum duration, qualified instructors, and maintained attendance or completion records, plus credit limits for correspondence, self-study, teaching preparation, and published articles or books.

LanguageEnglish

CategoryExam

FormatPDF

Pages3

Reading Time8 min

AccessFree to download

10.8 Programs that qualify and CPE limitations

10.8(1) Qualifying consideration and scope

10.8(2) Program standards

10.8(3) Qualifying program conditions

10.8(4) Deemed qualifying program types

10.8(5) Correspondence and formal self-study credit

10.8(6) Self-study credit limits and approvals

10.8(7) Instructor, discussion leader, and speaker credit

10.8(8) Credit for published articles and books

IAC Ch 10, p.1 193A—10.8 (542) Programs that qualify and CPE limitations. 10.8(1) The overriding consideration in determining whether a specific program qualifies as acceptable continuing education is that it be a formal program of learning which contributes directly to the professional competence of an individual certified or licensed in this state. It will be left to each individual certificate holder or license holder to determine the technical or nontechnical professional skills courses of study to be pursued. Thus, the auditor may study accounting and auditing, the tax practitioner may study taxes, and the management advisory services practitioner may study subjects related to such practice. Job-related continuing professional education shall qualify as acceptable provided the courses selected from nontechnical professional skills contribute to the professional competence of the certificate holder or license holder. 10.8(2) Program standards: a. Learning activities must be based on clearly defined, relevant learning objectives and outcomes that clearly articulate the knowledge, skills, and abilities that can be achieved by participants. b. Learning activities must be developed in a manner consistent with the prerequisite education, experience, and advanced preparation of the participants. c. Activities, materials, and delivery systems must be current, technically accurate, and effectively designed. Providers, sponsors, or contractors must be competent in the subject matter. Competence may be demonstrated through practical experience or education. d. Learning programs must be reviewed by qualified persons other than those who develop the program to ensure that the program is technically accurate and current and addresses the stated learning objectives. This requirement is waived for single presentations such as lectures that are given once. 10.8(3) Continuing professional education programs will qualify only if: a. An outline of the program is prepared in advance and preserved. b. The program is at least one hour (50-minute period) in length. c. The program is conducted by a qualified instructor, discussion leader or lecturer. A qualified instructor, discussion leader or lecturer is anyone whose background, training, education or experience makes it appropriate for that person to lead a discussion on the subject matter of the particular program. d. A record of attendance or certification of completion or transcript is maintained. 10.8(4) The following programs are deemed to qualify provided all other requirements of this rule are met. a. Professional development programs of recognized national and state accounting organizations. b. Technical sessions at meetings of recognized national and state accounting organizations and their chapters. c. Formally organized in-house or on-site educational programs provided by the certificate holder ’s or license holder ’s employer. d. Distance learning programs or group study Webcast programs. e. University or college courses meet the continuing professional education requirements of those attending. Each semester hour shall be equal to 15 contact hours of credit. Each quarter hour shall be equal to 10 contact hours of credit. f. Technical or nontechnical sessions offered by employers in business and industry, as well as firms of certified public accountants. 10.8(5) Formal correspondence and formal self-study programs contributing directly to the professional competence of an individual that require registration and provide evidence of satisfactory completion will be considered for credit. The amount of credit to be allowed for correspondence and formal self-study programs (including tested study programs) shall be recommended by the program sponsor and based upon appropriate “field tests” and shall not exceed 50 percent of the renewal requirement. A licensee claiming credit for correspondence or formal self-study courses is required to obtain

FAQs

What is the overriding consideration for a program to qualify as acceptable CPE?

It must be a formal program of learning that directly contributes to the professional competence of the certified or licensed individual.

What program standards must qualifying learning activities meet?

They must be based on clearly defined learning objectives and outcomes, match participants’ prerequisites and experience, use current and technically accurate materials and delivery, and be designed by competent providers; programs also require review by qualified persons other than the developers (with limited waiver for single presentations).

How are credits handled for correspondence and formal self-study programs?

Credit can be granted when registration is required and satisfactory completion is evidenced, with the allowed credit amount recommended by the sponsor; it generally must not exceed 50% of the renewal requirement, and credit is allowed in the renewal period when the course is completed.

Sep 26, 2026

Uploaded by dabgoudw