โ† All AICPA Flashcard Decks

Classroom Management & Support Flashcards

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

Read the first 7 Classroom Management & Support flashcards as text
  1. During a live CPE webinar, significant technical difficulties prevent interaction for 15 of the 100 scheduled minutes. How should the sponsor handle credit awards?

    Answer: Award credits only for the 85 interactive minutes

    Credits must reflect actual qualifying instructional time; the 15 non-interactive minutes do not meet group-live standards and should be excluded from credit calculations.

  2. A CPE instructor plans to allow open-book reference during a knowledge check within a group-live session. Which statement about this practice is CORRECT?

    Answer: Knowledge checks in group-live sessions do not require closed-book conditions

    Knowledge checks in group-live programs are informal engagement tools and do not carry the same closed-book or passing-score requirements as self-study final exams.

  3. A sponsor wants to offer a CPE blended learning program combining asynchronous online modules with a live group discussion. How should CPE credits be allocated?

    Answer: Allocate credits separately based on the delivery method for each component

    Each component of a blended program must be credited based on its own delivery format standards, with online modules following self-study rules and live portions following group-live rules.

  4. Which of the following correctly describes a 'qualified assessment' required for self-study CPE programs under NASBA standards?

    Answer: A final examination with a minimum passing score

    Self-study programs must include a final examination with a minimum passing score to ensure participants have demonstrated the required learning.

  5. An AICPA member realizes their CPE credit documentation was lost. What is the member's BEST first step?

    Answer: Contact the original CPE sponsors to request duplicate certificates

    Members should contact original CPE sponsors to obtain duplicate certificates or records, as sponsors are required to maintain records for at least five years.

  6. Which of the following stakeholders is primarily responsible for verifying that a CPE program's content is technically accurate and current?

    Answer: The CPE program sponsor

    The CPE sponsor bears primary responsibility for ensuring that program content is technically accurate, current, and relevant at the time of delivery.

  7. A CPE course on 'effective business communication for accountants' would MOST appropriately be classified under which NASBA field of study?

    Answer: Communications and Marketing

    Business communication courses are classified under Communications and Marketing, a non-technical field of study in the NASBA taxonomy.