AICPA Classroom Management & Support 2 — Questions and Answers
Question 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?
- 40 minutes
- 50 minutes (Correct answer)
- 60 minutes
- 90 minutes
Correct answer: 50 minutes
NASBA/AICPA standards require a minimum of 50 minutes of instructional time to award one CPE credit hour.
Question 2: A CPE sponsor offering a group-live course must maintain attendance records for how long after the program completion date?
- 1 year
- 3 years
- 5 years (Correct answer)
- 7 years
Correct answer: 5 years
NASBA standards require CPE sponsors to retain program records, including attendance documentation, for a minimum of five years.
Question 3: Which of the following is NOT a required element in the learning objectives for a CPE course under NASBA guidelines?
- Observable outcomes
- Measurable outcomes
- Instructor biography (Correct answer)
- Knowledge or skills to be acquired
Correct 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.
Question 4: When a group-live CPE session runs longer than planned, how should the CPE sponsor handle the additional time for credit reporting?
- Round up to the next full credit
- Award credits only for the planned program length
- Award credits based on actual instructional minutes delivered (Correct answer)
- Ignore the extra time as it was unplanned
Correct 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.
Question 5: Which field of study classification applies to a CPE course covering project management tools for accounting teams?
- Accounting
- Management Services
- Information Technology
- Business Management & Organization (Correct answer)
Correct answer: Business Management & Organization
Project management tools for accounting teams fall under Business Management & Organization, a non-technical field of study per NASBA classifications.
Question 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?
- Continue the session and issue a corrected handout after the course
- Stop the session immediately and cancel the program
- Acknowledge the error verbally, correct it during the session, and issue updated materials (Correct answer)
- Ignore the error to avoid disrupting the flow
Correct 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.
Question 7: Under AICPA CPE standards, which of the following represents a 'non-technical' field of study?
- Auditing
- Taxation
- Personnel/Human Resources (Correct answer)
- Accounting
Correct answer: Personnel/Human Resources
Personnel/Human Resources is classified as a non-technical field of study, while Auditing, Taxation, and Accounting are technical fields.
AICPA Classroom Management & Support 2
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?