Rules & Regulations of the State of Tennessee
Title 0020 - Accountancy
Chapter 0020-05 - Continuing Education
Section 0020-05-.01 - DEFINITIONS

Universal Citation: TN Comp Rules and Regs 0020-05-.01

Current through September 24, 2024

(1) For the purpose of this Chapter, unless the context otherwise requires:

(a) Continuing professional education (CPE) hours and CPE credits shall be considered synonymous;

(b) "License holder" means a certified public accountant or public accountant who holds a license as defined in Rule 0020-01-.01(1)(j).

(c) "Technical fields of study" shall be considered technical subjects that contribute to the maintenance and/or improvement of the competence of a CPA in the profession of accountancy and that directly relate to the CPA's field of business. These fields of study include, but are not limited to:
1. Accounting;

2. Accounting (Government);

3. Auditing;

4. Auditing (Government);

5. Business Law;

6. Economics;

7. Finance;

8. Information Technology;

9. Management Services;

10. Regulatory Ethics;

11. Specialized Knowledge;

12. Statistics; and

13. Taxes.

(d) "Non-technical fields of study" shall be considered subjects that contribute to the maintenance and/or improvement of the competence of a CPA in areas that indirectly relate to the CPA's field of business. These fields of study include, but are not limited to:
1. Behavioral Ethics;

2. Business Management & Organization;

3. Communications and Marketing;

4. Computer Software & Applications;

5. Personal Development;

6. Personnel/Human Resources; and

7. Production.

(e) "Blended learning program" means an educational program incorporating multiple learning formats.

(f) "Group program" means any live or internet-based group program.

(g) "Independent study" means an educational process designed to permit a participant to learn a given subject under a learning contract with a CPE program sponsor.

(h) "Nano-learning program" means a tutorial program designed to permit a participant to learn a given subject in a ten-minute timeframe through the use of electronic media and without interaction with a real-time instructor. A nano-learning program is typically focused on a single learning objective and is not paper-based.

(i) "Self-study program" means an educational program completed individually without the assistance or interaction of a real-time instructor.

Authority: T.C.A. §§ 62-1-105(e)(3), 62-1-107, 62-1-108(a)(1)(C)(i), 62-1-109(c), 62-1-111, and Chapter No. 443 of the Public Acts of 1989, Section 15.

Disclaimer: These regulations may not be the most recent version. Tennessee 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.
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