AICPA Classroom Management & Support 3 — Questions and Answers
Question 1: 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?
- It must be at least 4 CPE hours
- It must include a final exam with a passing score requirement (Correct answer)
- It must be delivered by an AICPA-approved provider only
- It must include video content
Correct 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.
Question 2: Which scenario would DISQUALIFY a presentation from earning CPE credit under group-live program standards?
- A webinar with live Q&A and polling
- A recorded replay of a previous live event without interaction (Correct answer)
- An in-person workshop with group exercises
- A panel discussion with live audience participation
Correct 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.
Question 3: A CPE program sponsor updates course content significantly after an initial offering. Under NASBA standards, when must updated learning objectives be communicated to participants?
- Only if requested by participants
- At least 30 days before the program
- Before the program begins (Correct answer)
- Within 30 days after the program ends
Correct 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.
Question 4: Which of the following best describes the purpose of a 'program evaluation' collected from participants at the end of a CPE session?
- To satisfy a NASBA mandatory reporting requirement
- To help sponsors improve future program quality (Correct answer)
- To verify CPE credit hours with state boards
- To determine instructor compensation
Correct 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.
Question 5: 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?
- The external subject matter expert
- The state board of accountancy
- The firm acting as the CPE sponsor (Correct answer)
- NASBA directly
Correct 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.
Question 6: Which element is REQUIRED on a certificate of completion issued for a CPE program under NASBA standards?
- Participant's employer name
- Program location address
- NASBA sponsor ID number
- Number of CPE credits earned (Correct answer)
Correct 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.
Question 7: 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?
- There is no limit on non-technical credits (Correct answer)
- 25%
- 50%
- 75%
Correct 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.
AICPA Classroom Management & Support 3
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?