Current through Register Vol. 51, No. 19, September 20, 2024
A. The
overriding consideration in determining whether a specific program qualifies is
that it shall be a formal program of learning which contributes directly to the
professional competence of the individual.
B. Group Continuing Education Programs.
(1) Group continuing education programs will
qualify only if §A of this regulation is met and:
(a) An outline is prepared in advance and
preserved for review by the Board, if required;
(b) The program is at least 1 hour (50-minute
instruction period) in length;
(c)
The program is conducted by a qualified instructor;
(d) A record of attendance is preserved;
and
(e) The sponsor agrees to admit
a member of the Board on request to monitor the program.
(2) These programs include:
(a) Professional development programs of
recognized national and state tax preparation organizations;
(b) Technical sessions at meetings of
recognized national and state tax preparation organizations;
(c) Noncredit short courses at universities
and colleges;
(d) Formal,
organized, in-firm education programs; and
(e) Programs offered by other recognized
professional or industrial organizations.
C. University and college courses taken for
academic credit will qualify only if §A of this regulation is met. Credit
towards the continuing education requirement will be calculated at 15 hours for
each semester hour credit and 10 hours for each quarter hour credit.
D. Other Programs. A program other than a
group program will qualify only if:
(1) The
program meets the requirements of §A of this regulation;
(2) An outline is prepared in advance and
preserved for review by the Board, if required;
(3) The program is at least 1 hour (50-minute
instruction period) in length; and
(4) The program provides evidence of
satisfactory completion.
E. Teacher, Lecturer, or Discussion Leader.
(1) Services as a teacher, lecturer, or
discussion leader in subjects qualifying for continuing education credit will
be included to the extent that it contributes to the applicant's professional
competence. Repetitious presentation, that is, those that are substantially the
same subject material, may be included only once each reporting
period.
(2) A teacher, lecturer, or
discussion leader of a qualifying continuing education program shall receive:
(a) 3 hours of continuing education credit
for every hour of presentation for a first-time presentation of a program;
and
(b) 1 hour of continuing
education credit for every hour of presentation for all subsequent
presentations of a program.
F. Subject Matter. The following general
subject matter areas are acceptable to the extent that they contribute directly
to the expertise of individual income tax preparation:
(1) Taxation;
(2) Practitioner ethics;
(3) Accounting and payroll theory;
(4) Estate, tax, or investment
planning;
(5) Computer technology;
and
(6) Others, if the applicant
can demonstrate a direct relationship between the course and individual income
tax preparation.
G.
Documentation. The following minimum information concerning each continuing
education course shall be maintained by the renewal applicant for 4 years from
the date of renewal:
(1) Sponsoring
organization;
(2) Course
location;
(3) Program
title;
(4) Topical course
outline;
(5) Content
description;
(6) Dates
attended;
(7) Hours claimed;
and
(8) Information reflecting the
expertise of the instructor in the subject matter.
