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
A CPA wants to use a self-study CPE course to fulfill an ethics requirement. What additional criterion must the course meet beyond standard CPE requirements?
Answer: It must include a final exam with a passing score requirement
Self-study CPE courses must include a final examination that participants must pass to receive credit, ensuring demonstrated learning.
Which scenario would DISQUALIFY a presentation from earning CPE credit under group-live program standards?
Answer: A recorded replay of a previous live event without interaction
A pre-recorded replay without real-time interaction does not qualify as a group-live program; it would need to be classified and administered as self-study.
A CPE program sponsor updates course content significantly after an initial offering. Under NASBA standards, when must updated learning objectives be communicated to participants?
Answer: Before the program begins
Sponsors must communicate accurate learning objectives to participants before the program begins so they can assess whether the program meets their professional development needs.
Which of the following best describes the purpose of a 'program evaluation' collected from participants at the end of a CPE session?
Answer: To help sponsors improve future program quality
While not strictly mandatory in all cases, program evaluations are a best practice recommended by NASBA to help sponsors continuously improve course quality.
An accounting firm hosts an in-house CPE session for employees using an external subject matter expert. Who is responsible for issuing CPE certificates of completion?
Answer: The firm acting as the CPE sponsor
The organization hosting the program and acting as the CPE sponsor is responsible for issuing certificates of completion to participants.
Which element is REQUIRED on a certificate of completion issued for a CPE program under NASBA standards?
Answer: Number of CPE credits earned
The number of CPE credits earned is a required element on certificates of completion, along with program title, sponsor name, and completion date.
Under AICPA/NASBA standards, what is the maximum percentage of total CPE credits a licensee may typically claim from 'non-technical' subjects in a reporting period?
Answer: There is no limit on non-technical credits
NASBA standards set no universal cap on non-technical CPE credits, though individual state boards may impose their own limits on non-technical subject credits.