FunCPE (www.funcpe.com) "offers serious CPE in an entertaining format," believes its Customer Service Manager Carolyn Weaver when I asked her about their courses. "Our informal research indicated that many CPAs were just "going through the motions" to obtain their required CPE hours, she added. We sought out course materials that were not only interesting, but also practical."

Weaver continues, "Although we admit it is difficult to find humor in the tax and accounting material, our imaginative course developers include humorous questions in every exam. We are able to keep our costs low by using free downloadable technical documents from the Securities and Exchange Commission, General Accounting Office, and Internal Revenue websites."

Although not all of FunCPE materials are downloadable, the majority of their courses are. And at an average cost of $3.15 per CPE hour, they are definitely one of the most inexpensive providers of online CPE and quite possibly the most "fun."