Proposal would enable adaptive-learning CPE self-study for CPAs

New standards proposed for continuing education providers would permit CPAs to receive CPE credit for adaptive-learning programs in self-study courses.

The National Association of State Boards of Accountancy (NASBA) and the AICPA proposed various changes to the Statement on Standards for Continuing Professional Education Programs, which last were revised in 2016.

One of the most significant proposed revisions would update the self-study standards to permit adaptive-learning programs. The proposed revisions would specify a methodology to use in determining the amount of CPE credit to be awarded for an adaptive-learning program.

In an adaptive-learning program, customized content is delivered to learners based on their individual needs, which are assessed during the program. Because the learning is customized and different for each learner, determining the amount of CPE credit to award can be a challenge.

The proposal would require adaptive-learning programs to be pilot-tested as part of the CPE credit calculation, and the number of pilot testers would be expanded from the number required for a traditional self-study program. The proposal specifically requests feedback on the requirement to base the CPE credit calculation on pilot-testing and seeks additional ideas on other credit determination methodologies that should be accepted.

NASBA and the AICPA are seeking public comment on the proposal. ­Comments can be emailed to Jessica Luttrull, CPA, at jluttrull@nasba.org through Aug. 31.