Current through Register Vol. 18, September 20, 2024
(1) A program qualifies as acceptable
continuing education if it is group, self-study, blended learning, or
nano-learning programs of learning, or technical committee work which
contributes directly to the licensee's knowledge, ability, and/or competence to
perform the licensee's professional responsibilities. A program should address
the licensee's current and future work environment, current knowledge and
skills, and desires or needed knowledge and skills to meet future opportunities
and/or professional responsibilities.
(2) No CPE hours shall be permitted for
attending or instructing college or university courses considered to be basic
or introductory accounting courses or exam preparation/review
courses.
(3) The following are
examples of generally acceptable subject matter - this list is not
all-inclusive:
(a) technical fields of study,
including:
(i) accounting, including
governmental accounting;
(ii)
auditing, including governmental auditing;
(iii) taxation;
(iv) management services;
(v) information technology;
(vi) statistics;
(vii) economics;
(viii) business law;
(ix) finance;
(x) specialized knowledge (e.g., film
industry, real estate, farming, etc.); and
(xi) ethics;
(b) nontechnical fields of study, including:
(i) computer science;
(ii) communication arts;
(iii) production;
(iv) marketing;
(v) personnel relations;
(vi) business management and
organization;
(vii) personal
development; and
(viii) areas
other than those listed above may be acceptable if the licensee can demonstrate
that they contribute to their professional competence. The responsibility for
substantiating that a particular program is acceptable and meets the
requirements rests solely upon the licensee.
(4) The following are examples of group
programs that qualify for credit - this list is not all-inclusive:
(a) professional education and development of
programs of national, state, and local accounting organizations;
(b) technical sessions at meetings of
international, national, state, and local accounting organizations and their
chapters or a governmental entity that supports professional services or
industries that require unique and specific knowledge in accounting or tax
compliance;
(c) university or
college courses (both credit and noncredit courses);
(d) formal in-firm education programs;
(e) programs of other
organizations (accounting, industrial, professional, etc.);
(f) committee meetings of professional
societies which are structured as formal educational programs;
(g) dinner, luncheon, and breakfast meetings
which are structured as formal educational programs; and
(h) firm meetings for staff and/or management
groups which are structured as formal educational programs. Portions of such
meetings devoted to the communication and application of general professional
policy or procedure may qualify. However, portions devoted to firm
administrative, financial, and operating matters would not qualify.
AUTH:
37-1-319,
37-50-201,
37-50-203, MCA
IMP:
37-1-306,
37-50-203,
37-50-314,
MCA
