Effective Date: May 5, 2021 Version #1.1
Program content and knowledge level equate to background of intended participants.
The Center for Accounting Transformation will publish promotional material specific to each program instance, which will clearly articulate the program content and level so that participants can accurately assess whether the program is appropriate for their development needs. Program knowledge levels will consist of the following: fundamental, intermediate, or advanced. All programs identified as intermediate or advanced will clearly identify prerequisite education, experience, and/or advanced preparation, if any. Similarly, for courses with the program knowledge level of fundamental, prerequisite education, experience, and/or advanced preparation will also be noted or specifically marked as “none” in course descriptive materials.
Content and delivery system(s) are current, effectively designed and accurate.
All learning programs will be developed by individuals having expertise in the subject matter. Expertise will be demonstrated through practical experience and/or education. Course materials will contain the most recent publication, revision, or review date, where applicable. Courses will be revised as soon as feasible following changes to relative codes, laws, rulings, decisions, interpretations, etc. All learning content will be developed by individuals having expertise in the subject matter. Courses in subjects that undergo frequent changes will be reviewed by a subject matter expert at least every 2 years.
Content is developed by a subject matter expert and reviewed by qualified persons outside of the development team.
All learning programs will be developed by individuals having expertise in the subject matter. Expertise will be demonstrated through practical experience and/or education. At least one active licensed CPA will participate in the development of every program in accounting and auditing and tax (and all other fields of study) developed for CPE purposes. Programs will be reviewed by qualified persons other than those who developed them. These reviews will occur before the first presentation of these materials and again after each significant revision of the program. Each program reviewer’s professional biography will be maintained for a period of not less than 5 years.
Content is based on relevant learning objectives and outcomes.
All programs will contain relevant learning objectives and outcomes that clearly articulate the knowledge, skills, and abilities that can be achieved by program participants. These objectives will be clearly articulated in course specific promotional materials distributed prior to each instance of the program, thus allowing participants to accurately assess whether their specific development needs will be met.