Proposed CPE standards update would permit new modes of learning

Revisions would allow continuing professional education credit for nano-learning and blended learning.

The AICPA and the National Association of State Boards of Accountancy (NASBA) jointly proposed changes to the Statement on Standards for Continuing Professional Education (CPE) Programs, which was last revised in 2012.

Enabling nano-learning and blended learning would align the standards with recommendations of the AICPA Future of Learning Task Force, which has advocated evolving CPE to reflect the realities of shifting workforce dynamics.

Nano-learning refers to information delivered in "bite-sized" 10-minute increments, often covering task-specific topics. An example would be short videos that CPAs can access to help master certain tasks as they encounter them in their work.

Blended learning combines multiple delivery methods, such as live instruction and on-demand self-study.

The proposed standards revisions would allow CPE credit to be given for both nano-learning and blended learning, helping learning for CPAs to keep pace with changes in technology and a workforce environment that requires increasingly specialized, personalized learning.

The exposure draft can be downloaded at the AICPA's website or NASBA's website. Comments on the exposure draft are sought by Oct. 1.

Following the comment period, the Joint AICPA/NASBA CPE Standards Committee will review feedback and recommend any changes to the AICPA and NASBA boards for final approval in a vote that could take place in November, with the revisions taking effect Jan. 1, 2016.

SPONSORED REPORT

Revenue recognition: A complex effort

Implementing the new standard requires careful judgment. Learn how to make significant accounting judgments and document them and collaborate with peers for consistent application.

TECHNOLOGY Q&A

How to create maps in Excel 2016

Microsoft Excel 2016 has two new mapping capabilities. J. Carlton Collins, CPA, demonstrates how to make masterful 2D and 3D maps in Excel 2016.

QUIZ

News quiz: Economy and health care changes top CPAs’ list

CPA decision-makers’ economic outlook and the House Republicans’ proposed tax changes as part of replacing the Patient Protection and Affordable Care Act received attention recently. See how much you know with this short quiz.