Cal. Code Regs. Tit. 16, § 88.1 - Provider Requirements

(a) Live Presentation.

In order to qualify as acceptable continuing education under Section 88(b) the provider of a live presentation program must meet all the following requirements:

(1) Require attendance and retain for a period of five years a record of attendance that accurately assigns the appropriate number of contact hours for participants including those who arrive late or leave early.

(2) Retain for a period of five years written educational goals and specific learning objectives, as well as a syllabus, which provides a general outline, instructional objectives, and a summary of topics for the course. A copy of the educational goals, learning objectives, and course syllabus shall be made available to the California Board of Accountancy upon request.

(3) Issue a certificate of completion, with verification certified by a program provider representative such as a signature or seal, to each licensee upon satisfactory completion of the course and retain records of licensees receiving certificates of completion for a period of five years. The amount of credit reflected on the certificate of completion shall be calculated in accordance with Section 88.2(a). The certificate of completion must delineate the subject areas, as described in Section 87(a)(2) and (3), for which the licensee may claim credit.

(b) Group Internet-Based Programs (Webcast).

In order to qualify as acceptable continuing education under Section 88(c), the provider of a group internet-based program (Webcast) must meet all the following requirements:

(1) Require and monitor attendance throughout the program by using attendance monitoring devices such as polling, questions, or surveys. The program shall include a minimum of three monitoring events each hour, at least one of which occurs at an irregular interval.

(2) Have a live instructor while the program is being presented and a feature allowing participants to send questions/comments directly to the instructor and receive answers during the program.

(3) If it is recorded or archived, have a live subject matter expert facilitate the program (Webcast) to answer questions. A recorded or archived program that does not have a live subject matter expert must meet the self-study or adaptive learning self-study requirements of Section 88(d) and Section 88.2(c).

(4) Retain for a period of five years a record of attendance that accurately assigns the appropriate number of participation hours for participants.

(5) Retain for a period of five years written educational goals and specific learning objectives, as well as a syllabus, which provides a general outline, instructional objectives, and a summary of topics for the course. A copy of the educational goals, learning objectives, and course syllabus shall be made available to the California Board of Accountancy upon request.

(6) Issue a certificate of completion, with verification certified by a program provider representative such as a signature or seal, to each licensee upon satisfactory completion of the course. Satisfactory completion shall at a minimum require responding to at least 75 percent of the monitoring events described in subsection (b)(1) during the period for which continuing education credit is being granted. Retain records of licensees receiving certificates of completion for a period of five years. The amount of credit shall be displayed on the certificate of completion and shall be calculated in accordance with Section 88.2(b). The certificate of completion must delineate the subject areas, as described in Section 87(a)(2) and (3), for which the licensee may claim credit.

(7) Have a written policy to address rescheduling and the granting of partial credit in the event of a technology failure, and make that policy available to the Board upon request.

(c) Self-Study and Adaptive Learning Self-Study.

In order to qualify as acceptable continuing education under Section 88(d) the provider of a self-study or adaptive learning self-study course must meet all the following requirements:

(1) Retain for a period of five years written educational goals and specific learning objectives, as well as a syllabus, which provides a general outline, instructional objectives, and a summary of topics for the course. A copy of the educational goals, learning objectives, and course syllabus shall be made available to the California Board of Accountancy upon request.

(2) Issue a certificate of completion, with verification certified by a program provider representative such as a signature or seal, to each licensee upon satisfactory completion of the course and retain records of licensees receiving certificates of completion for a period of five years. The amount of credit shall be displayed on the certificate of completion and shall be calculated in accordance with Section 88.2(c). The certificate of completion must delineate the subject areas, as described in Section 87(a)(2) and (3), for which the licensee may claim credit.

(d) Nano Learning.

In order to qualify as acceptable continuing education under Section 88(f), the provider of a nano learning course must meet all the following requirements:

(1) Retain for a period of five years written educational goals and specific learning objectives, as well as a syllabus, which provides a general outline, instructional objectives, and a summary of topics for the course. A copy of the educational goals, learning objectives, and course syllabus shall be made available to the California Board of Accountancy upon request.

(2) Issue a certificate of completion, with verification certified by a program provider representative such as a signature or seal, to each licensee upon satisfactory completion of the course. Retain records of licensees receiving certificates of completion for a period of five years. The amount of credit shall be displayed on the certificate of completion and shall be calculated in accordance with Section 88.2(d). The certificate of completion must delineate the subject areas, as described in Section 87(a)(2) and (3), for which the licensee may claim credit.

(e) Blended Learning.

In order to qualify as acceptable continuing education under Section 88(g), the provider of a blended learning course must meet all the following requirements:

(1) Retain for a period of five years written educational goals and specific learning objectives, as well as a syllabus, which provides a general outline, instructional objectives, and a summary of topics for the course. A copy of the educational goals, learning objectives, and course syllabus shall be made available to the California Board of Accountancy upon request.

(2) Issue a certificate of completion, with verification certified by a program provider representative such as a signature or seal, to each licensee upon satisfactory completion of the course. Retain records of licensees receiving certificates of completion for a period of five years. The amount of credit shall be displayed on the certificate of completion and shall be calculated in accordance with Section 88.2(e). The certificate of completion must delineate the subject areas, as described in Section 87(a)(2) and (3), for which the licensee may claim credit.

Notes

Cal. Code Regs. Tit. 16, § 88.1

1. New section filed 5-9-2000; operative 6-8-2000 (Register 2000, No. 19).
2. New subsections (b)-(b)(6), subsection relettering and amendment of newly designated subsection (c)(2) filed 7-11-2007; operative 8-1-2007 pursuant to Government Code section 11343.4 (Register 2007, No. 28).
3. Amendment of subsections (a)(3), (b), (b)(5) and (c)(2) filed 12-18-2009; operative 1-1-2010 pursuant to Government Code section 11343.4 (Register 2009, No. 51).
4. Change without regulatory effect amending NOTE filed 2-27-2012 pursuant to section 100, title 1, California Code of Regulations (Register 2012, No. 9).
5. Amendment filed 9-10-2013; operative 1-1-2014 (Register 2013, No. 37).
6. Editorial correction of subsection (b)(1) (Register 2014, No. 14).
7. Amendment of subsections (a), (b), (b)(3) and (c), new subsections (d)-(d)(2) and (e)-(e)(2) filed 2-1-2023; operative 7-1-2023 (Register 2023, No. 5).

Note: Authority cited: Sections 5010 and 5027, Business and Professions Code. Reference: Sections 5026 and 5027, Business and Professions Code.

1. New section filed 5-9-2000; operative 6-8-2000 (Register 2000, No. 19).
2. New subsections (b)-(b)(6), subsection relettering and amendment of newly designated subsection (c)(2) filed 7-11-2007; operative 8-1-2007 pursuant to Government Code section 11343.4 (Register 2007, No. 28).
3. Amendment of subsections (a)(3), (b), (b)(5) and (c)(2) filed 12-18-2009; operative 1-1-2010 pursuant to Government Code section 11343.4 (Register 2009, No. 51).
4. Change without regulatory effect amending Note filed 2-27-2012 pursuant to section 100, title 1, California Code of Regulations (Register 2012, No. 9).
5. Amendment filed 9-10-2013; operative 1-1-2014 (Register 2013, No. 37).

6. Editorial correction of subsection (b)(1) (Register 2014, No. 14).
7. Amendment of subsections (a), (b), (b)(3) and (c), new subsections (d)-(d)(2) and (e)-(e)(2) filed 2-1-2023; operative 7/1/2023 (Register 2023, No. 5).