(a)
Live Presentation.
In order to qualify as acceptable continuing education under
Section 88(b) a live
presentation program must meet all of the following requirements:
(1) Be measured in 50-minute class hours. A
program must be at least one 50-minute class hour in length to be acceptable
continuing education. For a program composed of several segments in which
individual segments are less than 50 minutes, the sum of the segments, in
increments not less than 10 minutes, may be added together to equal a full
50-minute class hour. For a program that is longer than one 50-minute class
hour, credit shall be granted for additional 10-minute segments (one fifth of a
50-minute class hour) or 25-minute segments (one-half of a 50-minute class
hour). Only class hours or the equivalent (and not participant hours devoted to
preparation or study time) will be used to measure the hours of continuing
education.
(2) Any program designed
pursuant to Section
87(b) must be a
minimum of one 50-minute class hour. Should a course be comprised of multiple
subject areas as described in Section
87(a)(2), those
components specific to Section
87(b) must be a
minimum of one 50-minute class hour.
(3) Meet the provider requirements for live
presentation under Section
88.1(a).
(b) Group Internet-Based Program (Webcast).
In order to qualify as acceptable continuing education under
Section 88(c), a group
internet-based program (Webcast) must meet all of the following
requirements:
(1) Be measured by
actual program length in 50-minute class hours. A program must be a minimum of
one 50-minute class hour in length to be acceptable continuing education. For a
program composed of several segments, the sum of the segments, in increments
not less than 10 minutes, may be added together to equal a full 50-minute class
hour. For a program that is longer than one 50-minute class hour, credit shall
be granted for additional 10-minute segments (one fifth of a 50-minute class
hour) or 25-minute segments (one-half of a 50-minute class hour). Only class
hours or the equivalent (and not participant hours devoted to preparation or
study time) will be used to measure the hours of continuing
education.
(2) Any program designed
pursuant to Section
87(b) must be a
minimum of one 50-minute class hour. Should a program be comprised of multiple
subject areas as described in Section
87(a)(2), those
components specific to Section
87(b) must be a
minimum of one 50-minute class hour.
(3) Meet the provider requirements for group
internet-based program (Webcast) under Section
88.1(b).
(c) Self-Study and Adaptive Learning
Self-Study.
In order to qualify as acceptable continuing education under
Section 88(d), a
self-study course, whether in electronic or paper text format, must meet all of
the following requirements:
(1) Grant
continuing education credit calculated using one of the following methods:
(A) Demonstrating an average completion time,
measured in 50-minute continuing education hours, by pre-testing the
documentation by participants who are current, active, and unrestricted
certified public accountants simulating the manner in which the course will be
completed and showing the length of time spent by each participant to complete
the course. The pre-testing for self-study shall be performed by a minimum of
three participants, and the pre-testing for adaptive learning self-study shall
be performed by a minimum of seven participants. Pre-testing participants are
required to be independent of the group that developed and/or are offering the
course and provide feedback on the level of difficulty of the course. The
continuing education credit shall be rounded down to the nearest 10-minute
segment (one fifth of a 50-minute class hour) or 25-minute segment (one-half of
a 50-minute class hour) when the total minutes of the program are not equally
divisible by 50.
(B) Demonstrating
an average completion time, measured in 50-minute continuing education hours,
by dividing the number of words contained in the text of the required reading
(excluding any material not critical to the achievement of the stated learning
objectives such as the course introduction, author biography, instructions,
table of contents, and supplementary reference materials) by 180, adding the
actual length of time in minutes of any audio or video segments, adding the
number of review questions, exercises, and final examination questions
multiplied by 1.85, and dividing the total by 50. The continuing education
credit shall be rounded down to the nearest 10-minute segment (one fifth of a
50-minute class hour) or 25-minute segment (one-half of a 50-minute class
hour). Additionally, for adaptive learning self-study, the continuing education
credit must be based on the average word count formula calculation of each
potential path the learner could take to complete the program using the
prescribed word count formula. All potential paths must be documented. For
example, if an adaptive learning self-study program has nine potential paths a
learner can take to complete the program, then the word count formula must be
calculated for each of the nine potential paths, with the sum of the results
divided by nine.
(2) A
minimum of one-half hour of continuing education credit must be initially
awarded, but after the first half hour credit has been earned, credits may be
awarded in 10-minute segments (one fifth of a 50-minute class hour) or
25-minute segments (one-half of a 50-minute class hour).
(3) Clearly define lesson objectives and
manage the participant through the learning process by requiring frequent
participant response to questions or other content reinforcement tools that
test for understanding of the material presented.
(A) When using questions, the program must
provide evaluated feedback to incorrectly answered questions and reinforcement
feedback to correctly answered questions. For purposes of this section,
evaluated feedback means a response specific to each incorrect answer to the
study questions that explains why the particular answer is wrong, as each one
is likely to be wrong for a different reason. For purposes of this section,
reinforcement feedback means a response to the correct answer of the study
questions that restates and explains why the answer selected was
correct.
(B) Other content
reinforcement tools are tools used within the overall learning activity to
reinforce learning and influence behavior throughout the learning or at the end
of the learning.
(i) When using other content
reinforcement tools that include drag-and-drop, rank order, or matching
activities, it is permissible to provide single feedback to explain the correct
response.
(ii) When using other
content reinforcement tools that guide participants through structured
decisions, it is allowable to provide feedback at irregular intervals or at the
end of the learning experience, and single feedback is
permissible.
(4) Any program designed pursuant to Section
87(b) must be a
minimum of one class hour. Should a program be comprised of multiple subject
areas as described in Section
87(a)(2), those
components specific to Section
87(b) must be a
minimum of one 50-minute class hour.
(5) Require a passing score on a test given
at the conclusion of the course. The test shall not include true/false type
questions.
(6) Meet the provider
requirements for self-study or adaptive learning self-study under Section
88.1(c).
(d) Nano Learning.
In order to qualify as acceptable continuing education under
Section 88(f) a nano
learning presentation program must meet all of the following
requirements:
(1) Require a passing
score of 100 percent on a test consisting of at least two questions. The test
shall not include true/false type questions,
(2) Grant continuing education hours in a
10-minute segment (one fifth of a 50-minute class hour), based on duration of
the program including the test, and
(3) Meet the provider requirements for nano
learning under Section
88.1(d).
(e) Blended Learning Program.
In order to qualify as acceptable continuing education under
Section 88(g), a blended
learning program must meet all of the following requirements:
(1) Calculate continuing education credit
using the following methods:
(A) Measure by
actual program length in 50-minute class hours. For a program composed of
several segments, the sum of the segments, in increments not less than 10
minutes, may be added together to equal a full 50-minute class hour. For a
program that is longer than one 50-minute class hour, credit shall be granted
for additional 10-minute segments (one fifth of a 50-minute class hour) or
25-minute segments (one-half of a 50-minute class hour). Only class hours or
the equivalent (and not participant hours devoted to preparation or study time)
will be used to measure the hours of continuing education.
(B) Demonstrate an average completion time by
pre-testing documentation as defined in Section
88.2(c)(1)(A).
(C) Demonstrate an average completion time by
calculating the required reading as defined in Section
88.2(c)(1)(B).
(2) Any program designed pursuant to Section
87(b) must be a
minimum of one 50-minute class hour. Should a course be comprised of multiple
subject areas as described in Section
87(a)(2), those
components specific to Section
87(b) must be a
minimum of one 50-minute class hour.
(3) A minimum of one hour of continuing
education credit must be initially awarded, but after the first hour credit has
been earned, credits may be awarded in 10-minute segments (one fifth of a
50-minute class hour) or 25-minute segments (one-half of a 50-minute class
hour). Credits awarded in 10-minute segments for a nano learning program shall
comply with Section
88(f).
(4) Meet the provider requirements for
blended learning under Section
88.1(e).