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) a live
presentation program must meet all of the following requirements:
(1) Be measured in 50-minute class hours. A
program must be at least one 50-minute class hour in length to be acceptable
continuing education. For a program composed of several segments in which individual
segments are less than 50 minutes, the sum of the segments, in increments not less
than 10 minutes, may be added together to equal a full 50-minute class hour. For a
program that is longer than one 50-minute class hour, credit shall be granted for
additional 10-minute segments (one fifth of a 50-minute class hour) or 25-minute
segments (one-half of a 50-minute class hour). Only class hours or the equivalent
(and not participant hours devoted to preparation or study time) will be used to
measure the hours of continuing education.
(2) Any program designed pursuant to Section
87(b) must be a
minimum of one 50-minute class hour. Should a course be comprised of multiple
subject areas as described in Section
87(a)(2), those
components specific to Section
87(b) must be a
minimum of one 50-minute class hour.
(3)
Meet the provider requirements for live presentation under Section
88.1(a).
(b) Group Internet-Based Program (Webcast).
In order to qualify as acceptable continuing education under
Section 88(c), a group
internet-based program (Webcast) must meet all of the following requirements:
(1) Be measured by actual program length in
50-minute class hours. A program must be a minimum of one 50-minute class hour in
length to be acceptable continuing education. For a program composed of several
segments, the sum of the segments, in increments not less than 10 minutes, may be
added together to equal a full 50-minute class hour. For a program that is longer
than one 50-minute class hour, credit shall be granted for additional 10-minute
segments (one fifth of a 50-minute class hour) or 25-minute segments (one-half of a
50-minute class hour). Only class hours or the equivalent (and not participant hours
devoted to preparation or study time) will be used to measure the hours of
continuing education.
(2) Any program
designed pursuant to Section
87(b) must be a
minimum of one 50-minute class hour. Should a program be comprised of multiple
subject areas as described in Section
87(a)(2), those
components specific to Section
87(b) must be a
minimum of one 50-minute class hour.
(3)
Meet the provider requirements for group internet-based program (Webcast) under
Section 88.1(b).
(c) Self-Study and Adaptive Learning Self-Study.
In order to qualify as acceptable continuing education under
Section 88(d), a self-study
course, whether in electronic or paper text format, must meet all of the following
requirements:
(1) Grant continuing
education credit calculated using one of the following methods:
(A) Demonstrating an average completion time,
measured in 50-minute continuing education hours, by pre-testing the documentation
by participants who are current, active, and unrestricted certified public
accountants simulating the manner in which the course will be completed and showing
the length of time spent by each participant to complete the course. The pre-testing
for self-study shall be performed by a minimum of three participants, and the
pre-testing for adaptive learning self-study shall be performed by a minimum of
seven participants. Pre-testing participants are required to be independent of the
group that developed and/or are offering the course and provide feedback on the
level of difficulty of the course. The continuing education credit shall be rounded
down to the nearest 10-minute segment (one fifth of a 50-minute class hour) or
25-minute segment (one-half of a 50-minute class hour) when the total minutes of the
program are not equally divisible by 50.
(B) Demonstrating an average completion time,
measured in 50-minute continuing education hours, by dividing the number of words
contained in the text of the required reading (excluding any material not critical
to the achievement of the stated learning objectives such as the course
introduction, author biography, instructions, table of contents, and supplementary
reference materials) by 180, adding the actual length of time in minutes of any
audio or video segments, adding the number of review questions, exercises, and final
examination questions multiplied by 1.85, and dividing the total by 50. The
continuing education credit shall be rounded down to the nearest 10-minute segment
(one fifth of a 50-minute class hour) or 25-minute segment (one-half of a 50-minute
class hour). Additionally, for adaptive learning self-study, the continuing
education credit must be based on the average word count formula calculation of each
potential path the learner could take to complete the program using the prescribed
word count formula. All potential paths must be documented. For example, if an
adaptive learning self-study program has nine potential paths a learner can take to
complete the program, then the word count formula must be calculated for each of the
nine potential paths, with the sum of the results divided by
nine.
(2) A minimum of
one-half hour of continuing education credit must be initially awarded, but after
the first half hour credit has been earned, credits may be awarded in 10-minute
segments (one fifth of a 50-minute class hour) or 25-minute segments (one-half of a
50-minute class hour).
(3) Clearly
define lesson objectives and manage the participant through the learning process by
requiring frequent participant response to questions or other content reinforcement
tools that test for understanding of the material presented.
(A) When using questions, the program must provide
evaluated feedback to incorrectly answered questions and reinforcement feedback to
correctly answered questions. For purposes of this section, evaluated feedback means
a response specific to each incorrect answer to the study questions that explains
why the particular answer is wrong, as each one is likely to be wrong for a
different reason. For purposes of this section, reinforcement feedback means a
response to the correct answer of the study questions that restates and explains why
the answer selected was correct.
(B)
Other content reinforcement tools are tools used within the overall learning
activity to reinforce learning and influence behavior throughout the learning or at
the end of the learning.
(i) When using other
content reinforcement tools that include drag-and-drop, rank order, or matching
activities, it is permissible to provide single feedback to explain the correct
response.
(ii) When using other content
reinforcement tools that guide participants through structured decisions, it is
allowable to provide feedback at irregular intervals or at the end of the learning
experience, and single feedback is permissible.
(4) Any program designed pursuant to Section
87(b) must be a
minimum of one class hour. Should a program be comprised of multiple subject areas
as described in Section
87(a)(2), those
components specific to Section
87(b) must be a
minimum of one 50-minute class hour.
(5)
Require a passing score on a test given at the conclusion of the course. The test
shall not include true/false type questions.
(6) Meet the provider requirements for self-study
or adaptive learning self-study under Section
88.1(c).
(d) Nano Learning.
In order to qualify as acceptable continuing education under
Section 88(f) a nano learning
presentation program must meet all of the following requirements:
(1) Require a passing score of 100 percent on a
test consisting of at least two questions. The test shall not include true/false
type questions,
(2) Grant continuing
education hours in a 10-minute segment (one fifth of a 50-minute class hour), based
on duration of the program including the test, and
(3) Meet the provider requirements for nano
learning under Section
88.1(d).
(e) Blended Learning Program.
In order to qualify as acceptable continuing education under
Section 88(g), a blended
learning program must meet all of the following requirements:
(1) Calculate continuing education credit using
the following methods:
(A) Measure by actual
program length in 50-minute class hours. For a program composed of several segments,
the sum of the segments, in increments not less than 10 minutes, may be added
together to equal a full 50-minute class hour. For a program that is longer than one
50-minute class hour, credit shall be granted for additional 10-minute segments (one
fifth of a 50-minute class hour) or 25-minute segments (one-half of a 50-minute
class hour). Only class hours or the equivalent (and not participant hours devoted
to preparation or study time) will be used to measure the hours of continuing
education.
(B) Demonstrate an average
completion time by pre-testing documentation as defined in Section
88.2(c)(1)(A).
(C) Demonstrate an average completion time by
calculating the required reading as defined in Section
88.2(c)(1)(B).
(2) Any program designed pursuant to Section
87(b) must be a
minimum of one 50-minute class hour. Should a course be comprised of multiple
subject areas as described in Section
87(a)(2), those
components specific to Section
87(b) must be a
minimum of one 50-minute class hour.
(3)
A minimum of one hour of continuing education credit must be initially awarded, but
after the first hour credit has been earned, credits may be awarded in 10-minute
segments (one fifth of a 50-minute class hour) or 25-minute segments (one-half of a
50-minute class hour). Credits awarded in 10-minute segments for a nano learning
program shall comply with Section
88(f).
(4) Meet the provider requirements for blended
learning under Section
88.1(e).
1. New section
filed 5-9-2000; operative 6-8-2000 (Register 2000, No. 19).
2. Amendment
of subsection (b) and new subsections (c)-(c)(3) filed 1-23-2004; operative
1-23-2004 pursuant to Government Code section
11343.4
(Register 2004, No. 4).
3. Amendment filed 7-11-2007; operative 8-1-2007
pursuant to Government Code section
11343.4
(Register 2007, No. 28).
4. Amendment filed 12-18-2009; operative
1-1-2010 pursuant to Government Code section
11343.4
(Register 2009, No. 51).
5. Amendment renumbering duplicative subsection
designator (c)(3) as subsection (c)(4) and renumbering former subsection (c)(4) as
(c)(5) filed 2-1-2011; operative 3-3-2011 (Register 2011, No. 5).
6.
Change without regulatory effect amending NOTE filed 2-27-2012 pursuant to section
100, title 1, California Code of
Regulations (Register 2012, No. 9).
7. Amendment filed 9-10-2013;
operative 1-1-2014 (Register 2013, No. 37).
8. Amendment 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.
