Practice Test Geeks(AICPA) Association of International Certified Professional Accountants Practice Test
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Classroom Management & Support Flashcards

7 cards from real AICPA practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.

Read the first 7 Classroom Management & Support flashcards as text

  1. Under NASBA/AICPA standards, what is the minimum number of minutes that must be devoted to instructional content for a CPE program to qualify for one CPE credit?

    Answer: 50 minutes

    NASBA/AICPA standards require a minimum of 50 minutes of instructional time to award one CPE credit hour.

  2. A CPE sponsor offering a group-live course must maintain attendance records for how long after the program completion date?

    Answer: 5 years

    NASBA standards require CPE sponsors to retain program records, including attendance documentation, for a minimum of five years.

  3. Which of the following is NOT a required element in the learning objectives for a CPE course under NASBA guidelines?

    Answer: Instructor biography

    Learning objectives must describe observable, measurable outcomes and skills to be acquired, but instructor biography is not a required element of learning objectives.

  4. When a group-live CPE session runs longer than planned, how should the CPE sponsor handle the additional time for credit reporting?

    Answer: Award credits based on actual instructional minutes delivered

    CPE credits must reflect actual instructional time delivered, so sponsors should award credits based on actual minutes of instruction provided.

  5. Which field of study classification applies to a CPE course covering project management tools for accounting teams?

    Answer: Business Management & Organization

    Project management tools for accounting teams fall under Business Management & Organization, a non-technical field of study per NASBA classifications.

  6. A facilitator in a group-live CPE course discovers mid-session that the course materials contain a significant error. What is the BEST course of action?

    Answer: Acknowledge the error verbally, correct it during the session, and issue updated materials

    The best practice is to correct the error during the session verbally and provide updated materials so participants receive accurate information.

  7. Under AICPA CPE standards, which of the following represents a 'non-technical' field of study?

    Answer: Personnel/Human Resources

    Personnel/Human Resources is classified as a non-technical field of study, while Auditing, Taxation, and Accounting are technical fields.