(a)  The Board shall not register either sponsors of CPE courses or CPE courses.

(b)  Sponsors of continuing education programs that are listed in good standing on the NASBA National Registry of CPE Sponsors shall be considered by the Board as compliant with the CPE requirements of Paragraph (c) of this Rule.

(c) CPE providers not in good standing on the NASBA National Registry of CPE Sponsors shall meet the following requirements:

(1)           have an individual who did not prepare the course review each course to be sure it meets the standards for CPE;

(2)           state the following in every brochure or other publication or announcement concerning a course:

(A)          the general content of the course and the specific knowledge or skill taught in the course;

(B)          any prerequisites for the course and any advance preparation required for the course and if none, that shall be stated;

(C)          the level of the course, such as basic, intermediate, or advanced;

(D)          the teaching methods to be used in the course;

(E)           the amount of sponsor recommended CPE credit a CPA who takes the course may claim; and

(F)           the date the course is offered, if the course is offered only on a certain date, and, if applicable, the location;

(3)           ensure that the instructors or presenters of the course are qualified to teach the subject matter of the course and to apply the instructional techniques used in the course;

(4)           evaluate the performance of an instructor or presenter of a course to determine whether the instructor or presenter is suited to serve as an instructor or presenter in the future as follows:

(A)          before the course's conclusion, provide for the attendees an opportunity to evaluate the quality of the course by questionnaires, oral feedback, or other means, in order to determine whether the course's objectives have been met, its prerequisites were necessary, the facilities used were satisfactory, and the course content was appropriate for the level of the course; and

(B)          systematically review the evaluation process to ensure its effectiveness;

(5)           encourage participation in a course only by those who have the education and experience for the level of the course;

(6)           distribute course materials to participants;

(7)           use physical facilities for conducting the course that are consistent with the instructional techniques used;

(8)           assign the number of CPE credits each participant may be eligible to receive by either:

(A)          monitoring attendance at a group course; or

(B)          testing in order to determine if the participant has learned the material presented;

(9)           inform instructors and presenters of the results of the evaluation of their performances;

(10)         retain for five years from the date of the course presentation or completion:

(A)          a record of participants completing course credit requirements;

(B)          an outline of the course;

(C)          the date and location of presentation;

(D)          the participant evaluations or summaries of evaluations;

(E)           the documentation of the instructor's qualifications; and

(F)           the number of contact hours recommended for each participant;

(11)         have a visible, continuous, and identifiable contact person who is charged with the administration of the sponsor's CPE programs that has the responsibility and shall be accountable for assuring and demonstrating compliance with this Rule by the sponsor or by any other organization working with the sponsor for the development, distribution, or presentation of CPE courses;

(12)         develop and promulgate policies and procedures for the management of grievances including tuition and fee refunds; and

(13)         provide persons completing course requirements with written proof of completion indicating the participant's name, the name of the course, the date the course was held or completed, the sponsor's name and address, and the number of CPE hours calculated and recommended in accordance with  Rule .0409 of this Section.

(d)  Failure of a National Registry of CPE Sponsor to comply with the terms of this Rule shall be grounds for the Board to disqualify the sponsor as a CPE sponsor with this Board and to notify NASBA and the public of this action.


History Note:        Authority G.S. 93-12(3); 93‑12(8b);

Eff. May 1, 1981;

Amended Eff. January 1, 2014; January 1, 2007; January 1, 2004; March 1, 1990; May 1, 1989; August 1, 1988; February 1, 1983;

Readopted Eff. February 1, 2016.