49 Pa. Code § 11.71 - Responsibilities of CPE program sponsor
In addition to meeting the requirements in § 11.69a (relating to approval of CPE program sponsor), a CPE program sponsor shall comply with the following:
(1)
Program level
of difficulty. A CPE program sponsor shall specify the level of
knowledge to be imparted under the program. The levels of knowledge may be
expressed in a variety of ways, all of which should be informative to potential
participants. For example, a program may be described as having the objective
of imparting technical knowledge at levels such as basic, intermediate,
advanced or overview, which might be defined as follows:
(i) A basic level program teaches fundamental
principles or skills to participants having no prior exposure to the subject
area.
(ii) An intermediate level
program builds on a basic level program in order to relate fundamental
principles or skills to practical situations and extend them to a broader range
of applications.
(iii) An advanced
level program teaches participants to deal with complex situations.
(iv) An overview program enables participants
to develop perspective as to how a subject area relates to the broader aspects
of accounting or brings participants up-to-date on new developments in the
subject area.
(2)
Recommendation of education and experience prerequisites. A
CPE program sponsor shall clearly identify what prerequisites are suggested for
enrollment. If a prerequisite is not necessary, a statement to that effect
shall be made. Prerequisites shall be specified in precise language so
potential participants can readily ascertain whether the program would be
beneficial to them or whether the program is above or below their level of
knowledge or skill.
(3)
Development of the program. A CPE program sponsor shall ensure
that the programs are developed by individuals qualified in the subject matter
and in instructional design. This subsection is not intended to require that
any individual CPE program sponsor be both technically competent and competent
in instructional design. Its purpose is to ensure that both types of competency
are represented in the program's development, whether one or more persons are
involved in that development. Mastery of the technical knowledge or skill in
instructional design may be demonstrated by appropriate experience or
educational credentials.
(4)
Program review. A CPE program sponsor shall review the course
materials annually to ensure that they are accurate and consistent with
currently accepted standards relating to the program's subject matter. Between
these reviews, errata sheets should be issued when appropriate, and obsolete
material should be deleted. Between the time a new pronouncement is issued and
the issuance of errata sheets or removal of obsolete materials, the instructor
is responsible for informing participants of changes. If, for example, a new
accounting standard is issued, a program will not be considered current unless
the ramifications of the new standard have been incorporated into the materials
or the instructor appropriately informs the participants of the new
standard.
(5)
Disclosure to
prospective participants. A CPE program sponsor shall disclose in
advance to prospective participants the objectives, prerequisites, experience
level, content, required advanced preparation, teaching method and number of
CPE hours involved in the program.
(6)
Selection and review of
instructors. A CPE program sponsor shall select and assign qualified
instructors for the CPE program. A CPE program sponsor shall evaluate the
performance of instructors at the conclusion of each program to determine their
suitability for continuing to serve as instructors in the future.
(7)
Number of participants and
adequacy of physical facilities. A CPE program sponsor shall ensure
that the number of participants and the physical facilities are consistent with
the teaching methods to be utilized. Because the learning environment is
affected by the number of participants and by the quality of physical
facilities, a CPE program sponsor has an obligation to pay serious attention to
both of these factors. The maximum number of participants for a case-oriented
discussion program, for example, shall be less than for a lecture program. The
seating arrangement is also very important. For discussion presentation,
learning is enhanced as seating is arranged so that participants can easily see
and converse with each other. If small group sessions are an integral part of
the program format, appropriate facilities shall be made available to encourage
communication with a small group.
(8)
Program evaluation. A
CPE program sponsor shall provide a program evaluation in accordance with the
following:
(i) Evaluations shall be solicited
from both the participants and instructors. The objective of evaluations is to
encourage the CPE program sponsor to strive for increased program
effectiveness. Programs should be evaluated to determine whether:
(A) Objectives have been met.
(B) Prerequisites were necessary or
desirable.
(C) Facilities were
satisfactory.
(D) Instructors were
effective.
(E) Advanced preparation
materials were satisfactory.
(F)
The program content was timely and effective.
(ii) Evaluations may take the form of
pretests for advanced preparation, posttests for effectiveness of the program,
questionnaires completed at the end of the program or later and oral feedback
to the instructor or CPE program sponsor. Instructors shall be informed of
their performance, and the CPE program sponsor shall systematically review the
evaluation process to ensure its effectiveness.
(9)
Attendance records. A
CPE program sponsor shall maintain and retain accurate records of attendance
for a 5-year period.
(10)
Course materials. A CPE program sponsor shall retain a written
outline of course materials for a 5-year period.
(11)
Certificate of completion.
A CPE program sponsor shall provide a certificate of completion to
each participant who satisfactorily completes a program. A certificate of
completion must contain the information in §
11.68(a)(1)
(relating to documentation of CPE hours).
(12)
Promotional materials.
A CPE program sponsor shall identify the subject area of a program under §
11.63 (relating to CPE subject
areas; relevance to professional competence) in the program's promotional
materials.
Notes
The provisions of this § 11.71 amended under sections 3(a)(10), 6 and 8.2 of the CPA Law (63 P. S. §§ 9.3(a)(10), 9.6 and 9.8b).
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