AICPA Classroom Management & Support 2

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?

Accepted Answer

50 minutes

Answer

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?

Accepted Answer

5 years

Answer

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?

Accepted Answer

Instructor biography

Answer

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?

Accepted Answer

Award credits based on actual instructional minutes delivered

Answer

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?

Accepted Answer

Business Management & Organization

Answer

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

(AICPA) Association of International Certified Professional Accountants Practice Test

(AICPA) Association of International Certified Professional Accountants Practice Test

AICPA Classroom Management & Support 2