Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a)
Live Presentation.
In order to qualify as acceptable continuing education under
Section 88(b) the provider of
a live presentation program must meet all the following requirements:
(1) Require attendance and retain for a period of
five years a record of attendance that accurately assigns the appropriate number of
contact hours for participants including those who arrive late or leave
early.
(2) Retain for a period of five
years written educational goals and specific learning objectives, as well as a
syllabus, which provides a general outline, instructional objectives, and a summary
of topics for the course. A copy of the educational goals, learning objectives, and
course syllabus shall be made available to the California Board of Accountancy upon
request.
(3) Issue a certificate of
completion, with verification certified by a program provider representative such as
a signature or seal, to each licensee upon satisfactory completion of the course and
retain records of licensees receiving certificates of completion for a period of
five years. The amount of credit reflected on the certificate of completion shall be
calculated in accordance with Section
88.2(a). The
certificate of completion must delineate the subject areas, as described in Section
87(a)(2) and (3), for
which the licensee may claim credit.
(b) Group Internet-Based Programs (Webcast).
In order to qualify as acceptable continuing education under
Section 88(c), the provider of
a group internet-based program (Webcast) must meet all the following
requirements:
(1) Require and monitor
attendance throughout the program by using attendance monitoring devices such as
polling, questions, or surveys. The program shall include a minimum of three
monitoring events each hour, at least one of which occurs at an irregular
interval.
(2) Have a live instructor
while the program is being presented and a feature allowing participants to send
questions/comments directly to the instructor and receive answers during the
program.
(3) If it is recorded or
archived, have a live subject matter expert facilitate the program (Webcast) to
answer questions. A recorded or archived program that does not have a live subject
matter expert must meet the self-study or adaptive learning self-study requirements
of Section 88(d) and Section
88.2(c).
(4) Retain for a period of five years a record of
attendance that accurately assigns the appropriate number of participation hours for
participants.
(5) Retain for a period of
five years written educational goals and specific learning objectives, as well as a
syllabus, which provides a general outline, instructional objectives, and a summary
of topics for the course. A copy of the educational goals, learning objectives, and
course syllabus shall be made available to the California Board of Accountancy upon
request.
(6) Issue a certificate of
completion, with verification certified by a program provider representative such as
a signature or seal, to each licensee upon satisfactory completion of the course.
Satisfactory completion shall at a minimum require responding to at least 75 percent
of the monitoring events described in subsection (b)(1) during the period for which
continuing education credit is being granted. Retain records of licensees receiving
certificates of completion for a period of five years. The amount of credit shall be
displayed on the certificate of completion and shall be calculated in accordance
with Section 88.2(b). The
certificate of completion must delineate the subject areas, as described in Section
87(a)(2) and (3), for
which the licensee may claim credit.
(7)
Have a written policy to address rescheduling and the granting of partial credit in
the event of a technology failure, and make that policy available to the Board upon
request.
(c) Self-Study and
Adaptive Learning Self-Study.
In order to qualify as acceptable continuing education under
Section 88(d) the provider of
a self-study or adaptive learning self-study course must meet all the following
requirements:
(1) Retain for a period of
five years written educational goals and specific learning objectives, as well as a
syllabus, which provides a general outline, instructional objectives, and a summary
of topics for the course. A copy of the educational goals, learning objectives, and
course syllabus shall be made available to the California Board of Accountancy upon
request.
(2) Issue a certificate of
completion, with verification certified by a program provider representative such as
a signature or seal, to each licensee upon satisfactory completion of the course and
retain records of licensees receiving certificates of completion for a period of
five years. The amount of credit shall be displayed on the certificate of completion
and shall be calculated in accordance with Section
88.2(c). The
certificate of completion must delineate the subject areas, as described in Section
87(a)(2) and (3), for
which the licensee may claim credit.
(d) Nano Learning.
In order to qualify as acceptable continuing education under
Section 88(f), the provider of
a nano learning course must meet all the following requirements:
(1) Retain for a period of five years written
educational goals and specific learning objectives, as well as a syllabus, which
provides a general outline, instructional objectives, and a summary of topics for
the course. A copy of the educational goals, learning objectives, and course
syllabus shall be made available to the California Board of Accountancy upon
request.
(2) Issue a certificate of
completion, with verification certified by a program provider representative such as
a signature or seal, to each licensee upon satisfactory completion of the course.
Retain records of licensees receiving certificates of completion for a period of
five years. The amount of credit shall be displayed on the certificate of completion
and shall be calculated in accordance with Section
88.2(d). The
certificate of completion must delineate the subject areas, as described in Section
87(a)(2) and (3), for
which the licensee may claim credit.
(e) Blended Learning.
In order to qualify as acceptable continuing education under
Section 88(g), the provider of
a blended learning course must meet all the following requirements:
(1) Retain for a period of five years written
educational goals and specific learning objectives, as well as a syllabus, which
provides a general outline, instructional objectives, and a summary of topics for
the course. A copy of the educational goals, learning objectives, and course
syllabus shall be made available to the California Board of Accountancy upon
request.
(2) Issue a certificate of
completion, with verification certified by a program provider representative such as
a signature or seal, to each licensee upon satisfactory completion of the course.
Retain records of licensees receiving certificates of completion for a period of
five years. The amount of credit shall be displayed on the certificate of completion
and shall be calculated in accordance with Section
88.2(e). The
certificate of completion must delineate the subject areas, as described in Section
87(a)(2) and (3), for
which the licensee may claim credit.
1. New section
filed 5-9-2000; operative 6-8-2000 (Register 2000, No. 19).
2. New
subsections (b)-(b)(6), subsection relettering and amendment of newly designated
subsection (c)(2) filed 7-11-2007; operative 8-1-2007 pursuant to Government Code
section
11343.4
(Register 2007, No. 28).
3. Amendment of subsections (a)(3), (b), (b)(5)
and (c)(2) filed 12-18-2009; operative 1-1-2010 pursuant to Government Code section
11343.4
(Register 2009, No. 51).
4. Change without regulatory effect amending
NOTE filed 2-27-2012 pursuant to section
100, title 1, California Code of
Regulations (Register 2012, No. 9).
5. Amendment filed 9-10-2013;
operative 1-1-2014 (Register 2013, No. 37).
6. Editorial correction of
subsection (b)(1) (Register 2014, No. 14).
7. Amendment of subsections
(a), (b), (b)(3) and (c), new subsections (d)-(d)(2) and (e)-(e)(2) filed 2-1-2023;
operative 7-1-2023 (Register 2023, No. 5).
Note: Authority cited: Sections
5010
and
5027,
Business and Professions Code. Reference: Sections
5026
and
5027,
Business and Professions Code.
