Louisiana Administrative Code
Title 46 - PROFESSIONAL AND OCCUPATIONAL STANDARDS
Part XIX - Certified Public Accountants
Chapter 13 - Maintenance of Competency; Continuing Professional Education (CPE)
Section XIX-1303 - Standards for Program
Universal Citation: LA Admin Code XIX-1303
Current through Register Vol. 50, No. 3, March 20, 2024
A. Program Development
1. The program shall
contribute directly to the professional competence of the
participants.
2. The stated program
objectives shall specify the level of knowledge the participant should have
obtained or level of knowledge he should be able to demonstrate upon completing
the program.
3. The education
and/or experience prerequisites for the program should be stated.
4. Programs shall be developed by
individual(s) qualified in the subject matter.
5. Program content shall be
current.
6. A program shall be
reviewed by an individual(s) qualified in the subject matter and knowledgeable
in instructional design, other than the preparer(s).
B. Program Presentation
1. Participants should be informed in advance
of objectives, prerequisites, experience level, content, advance preparation,
teaching methods, and continuing professional education credit.
2. Instructors, lecturers or speakers should
be qualified with respect to program content and teaching method
used.
3. The number of participants
and physical facilities should be consistent with the teaching method(s)
specified.
4. Written evaluations
shall be solicited from participants for each program, summarized to provide an
effective means for evaluating program quality, and retained.
5. There must be a reasonable method for the
CPE sponsor to monitor group programs in order to verify attendance for the
duration of the program.
6. In
cases of group programs that are presented online, or via the Internet, there
must be a process to monitor and verify participation. Monitoring must be of
sufficient frequency and lack predictability in order to verify that
participants are engaged for the duration of the program. If polling questions
are used as the monitoring process, at least three polling questions must be
used per CPE credit hour.
7. In
cases where a small group is allowed to participate in an online program, and
the sponsor allows one participant to facilitate by logging in and/or to submit
questions on behalf of the group of participants, the attendance must be
documented and verified by the small group facilitator or administrator in
order to verify participation for the duration of the
program.
AUTHORITY NOTE: Promulgated in accordance with R.S. 37:71 et seq.
Disclaimer: These regulations may not be the most recent version. Louisiana 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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.