Indiana Administrative Code
Title 872 - INDIANA BOARD OF ACCOUNTANCY
Article 1 - GENERAL PROVISIONS
Rule 3 - Permits to Practice; Continuing Education
Section 3-5.1 - CPE sponsor requirements
Universal Citation: 872 IN Admin Code 3-5.1
Current through March 20, 2024
Authority: IC 25-2.1-2-15
Affected: IC 25-2.1-4-5
Sec. 5.1.
The following are required for CPE courses to be eligible:
(1) The course sponsor must:
(A) be qualified in the subject matter;
and
(B) use activities, materials,
and delivery systems that are:
(i)
current;
(ii) technically accurate;
and
(iii) effectively
designed.
(2) Sponsored courses and materials must be prepared, presented, and updated timely. Learning activities must be developed by individuals or teams having expertise in the subject matter. Expertise may be demonstrated through practical experience or education.
(3) The course materials must be periodically reviewed by the CPE course sponsor to assure that they are accurate and consistent with currently accepted standards relating to the program's subject matter.
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