NASBA與AICPA擬對后續教育（CPE）標準做出修訂

Public Comments Sought on Program Development, Presentation, Measurement and Reporting

NASHVILLE and NEW YORK  (August 15, 2011) – The National Association of State Boards of Accountancy (NASBA) and the American Institute of Certified Public Accountants (AICPA) today issued proposed revisions to the Statement on Standards for Continuing Professional Education (CPE) Programs (Standards), the framework for the development, presentation, measurement and reporting of CPE programs. 

“Professional education content and delivery must keep pace with the driving forces of technology and market place demands.  No less is true for the Standards to be followed by CPE providers.  This latest revision incorporates our outstanding CPE providers’ input and counsel — as well as that of our state board and profession representatives.  The public is the ultimate beneficiary of services performed by CPAs who enhance their professional competence by taking CPE from providers governed by high educational standards,” said NASBA President & CEO, David A. Costello, CPA.

“The AICPA is pleased to be a partner to NASBA in offering these new revised Standards for comment. Innovation and lifelong learning are two hallmarks of the CPA profession and those are reflected here. I was fortunate to participate as a member of the task force that recommended the new standards. I believe I speak for all members when I say that these standards are a significant improvement.  They provide protection to the public, clear guidance to CPE sponsors, and anticipate and allow for changes in CPE as technology and learning theory evolve.  We are looking forward to getting the profession’s feedback,’’ said AICPA Vice President for Examinations and Continuing Professional Education Craig Mills.

Last revised in 2002, the newly updated Standards would provide flexibility for innovation in learning techniques and allow for future considerations around outcome based learning. Significant revisions are in the areas of group internet based learning and self-study programs; issuance requirements for half credits under self study programs; promotional/course announcement information for in-house training programs and alternate methods for calculating CPE credits for self-study programs.

In May 2010, NASBA’s CPE Advisory Committee provided a forum for an open and candid discussion of the Standards. As a result of the input and discussions, a 13-member task force comprised of CPE program sponsors, NASBA’s CPE Advisory Committee members, representatives of the AICPA, , state board of accountancy members, state society members and educators was created to review, analyze and implement suggestions and changes to the Standards.  The Joint AICPA/NASBA CPE Standards Committee reviewed the work of the task force and finalized its recommendations to the Standards.