Arkansas Administrative Code
Agency 235 - DEPARTMENT OF LABOR AND LICENSING
Division 06 - Arkansas State Board of Public Accountancy
Rule 235.06.22-004 - Board Rule 13 Continuing Education
Universal Citation: AR Admin Rules 235.06.22-004
Current through Register Vol. 49, No. 9, September, 2024
13.3 PROGRAMS WHICH QUALIFY
(a) A program qualifies as acceptable
continuing education if it is a formal program of learning which contributes
directly to the professional competence of an individual licensed to practice
as a public accountant. The responsibility for substantiating that a particular
program meets the requirements of this paragraph rests solely upon the
licensee.
(b) Continuing education
programs requiring attendance will qualify only if:
(1) An outline of the program is prepared in
advance and preserved.
(2) The
program is at least one-half hour (25 minute period) in length, excluding meal
time and business session. Credit shall be based on contact hours. A 50-minute
period will be considered as being equal to one hour. Hours devoted to
preparation by the participant shall not be counted as a contact hour.
Effective January 1, 2020, (CPE taken for the 2021 license year and beyond) a
licensee may earn a maximum of 4 hours of CPE each year by completing nano
learning courses. A nano learning course is a tutorial program designed to
permit a participant to learn a given subject in a ten-minute increment using
electronic media and without interaction with a real time instructor. For
purposes of calculating nano learning CPE credits, one CPE hour shall consist
of five ten-minute courses. For all other CPE courses, credits must be earned
in one-half hour (25 minute) increments.
Disclaimer: These regulations may not be the most recent version. Arkansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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