| 1. |
Review
recommended CPE hours |
|
Have
you noticed that some CPE providers offer 2 to 3 times the
CPE hours as we do for exactly the same book? That may be
because they do not pilot test each course to determine the
recommended CPE hours (see pilot testing below).
|
| 2. |
Check
for pilot testing procedures |
|
All
states require that every
course be pilot tested prior to publication. If the provider
site does not have a pilot tester signup, you can probably
rest assured that they do not conduct pilot testing. It
is time consuming and expensive to conduct pilot testing--but
it is a "cost of doing business."
If you
sign up to pilot test courses, you should be offered an
opportunity to pilot test a course at least once a year;
if not, the provider may just be adding you to the mailing
list.
|
| 3. |
Locate
a physical address for the business |
|
Do
you really want to trust your professional license to someone
who doesn't reveal a physical address? Check to see if there
is a physical address, perhaps in addition to a P.O. Box.
Also verify there is a phone number.
Is the phone usually
answered by an answering service? This may indicate the cpe
provider is just a "storefront" for courses created
elsewhere or a part-time business.
|
| 4. |
Determine
the provider's regulatory authority |
|
Who
regulates CPE providers? Here is a short course on the rule
makers for CPE providers: |
| |
NASBA |
National
Association of State Boards of Accountancy, working jointly
with the AICPA issues regulations for CPE for CPAs on a national basis. States can opt to follow NASBA guidelines or use their own state requirements. |
| |
NASBA-QAS |
Quality Assurance Service is a set of regulations governing self-study CPE for certain states that is more stringent than the standard NASBA requirements. Currently QAS courses are required for AR, FL, KS, MN, OR, TN and WV. |
| |
AICPA |
American
Institute of Certified Public Accountants issues regulations
jointly with NASBA |
| |
EA |
Department
of the Treasury, Office of the Secretary regulates IRS
Enrolled Agents and related CPE |
| |
IMA |
Institute
for Management Accountants regulates Certified in Management
Accountant (CMA) and Certified Financial Manager (CFM)
designations and related CPE |
| |
States |
Each
state regulates the
CPAs in that state |
| |
CPE
providers for CPAs can elect to either join NASBA or register with individual states (or both). Many states do not registration of any type.
While
all states have specific CPE requirements that must be followed,
most states do not require registration of CPE providers, and
several states accept CPE from providers registered in another
state.
|
| 5. |
Assess
the age of the courses |
| |
The published state guidelines state that the
courses should be reviewed and updated annually. Do the courses
show a revision date, or last date updated?
|
| 6. |
Find
out the total cost |
| |
Self-study CPE can include the following costs:
Study materials
Exam
Shipping
Expedited shipping
Handling
Sales tax
Grading fee
Re-grading fee if you don't pass
Expedited grading fee (if you need quick turn-around)
Restocking charge, if materials are returned
|
| 7. |
Read
the testimonials |
| |
Notice if last names and/or cities are included
in the quotation--or perhaps there are no customer testimonials
at all?
|
| 8. |
Review the state acceptance listings |
|
Do you see your state listed on some sites but not others as being a state that accepts CPE from a provider? CPA state requirements are often confusing and ambiguous, and can change frequently. State acceptance listings can vary from one cpe provider to another due to interpretations of the requirements or infrequent updating.
Be sure to be aware of your state's requirements and email the cpe provider before taking an exam if you are unsure if the provider's cpe meets your needs. |
