D.C. Mun. Regs. tit. 17, r. 17-2531

Current through Register 71, No. 45, November 7, 2024
Rule 17-2531 - CONTINUING EDUCATION: ACCEPTABLE CONTINUING PROFESSIONAL PROGRAMS
2531.1

Unless a program qualifies for an exemption from the requirements of this subsection, the Board shall only approve a program as acceptable for continuing professional education (CPE) credit if NASBA lists the program in NASBA's National Registry of CPE Sponsors (Registry) or The Quality Assurance Service (QAS). If NASBA removes a CPE program from the Registry or the QAS for any reason, the program shall no longer qualify as acceptable to offer CPE courses or credit to licensees. Program sponsors removed from the Registry or the QAS by NASBA must inform the Board of the removal in writing and within fifteen (15) calendar days of the action.

2531.2

Acceptable continuing education programs exempt from the requirements of 2531.1, but not exempt from the standards established in the Statement on Standards of Continuing Professional Education (CPE) Programs developed jointly by NASBA and the AICPA, and subject to audit by the Board, may include classes, correspondence courses, institutes, conferences, lectures, professional meetings, seminars, or other comparable educational activities offered by the following organizations:

(a) AICPA;
(b) NASBA;
(c) State Accounting Boards;
(d) Firms such as Accounting Firms, Law Firms, Brokerage Firms, Insurance Firms, and others offering professional programs to CPAs;
(e) Colleges; and
(f) Universities
(g) Greater Washington Society of Certified Public Accountants and any other State Society of CPA's.
2531.3

Continuing education credits received from an acceptable program shall be granted for programs taken in the following subject areas:

(a) Accounting and auditing;
(b) Taxation;
(c) Management;
(d) Computer Science;
(e) Communication Arts (accounting oriented);
(f) Mathematics, Statistics, Probability and Quantitative Applications in Business;
(g) Economics;
(h) Business Law;
(i) Functional fields of business including; finance, production, marketing, personnel relations, and business management and organization;
(j) Specialized areas of industry, such as oil and gas, real estate, farming, or any other specialized industry;
(k) Administrative Practice (accountant's legal liability, engagement letters, and personnel); and
(l) Professional Ethics (beginning January 1, 2005).
2531.4

Credit may be granted by the Board for subjects other than those specified in § 2531.3 upon a showing by the applicant that the subjects contribute to professional competence. The responsibility for demonstrating the contribution of a particular program shall rest solely upon the applicant.

2531.5

The Board may grant credit for the following group programs:

(a) Professional education and development programs of national, state, and local accounting organizations;
(b) Technical sessions of meetings of national, state, and local accounting organizations and their chapters;
(c) University or college courses, both credit and non-credit;
(d) Formal in-firm education programs;
(e) Programs of other organizations (accounting, industrial, professional, etc.);
(f) Committee meetings of professional societies which are structured as formal education programs; and
(g) Other structured formal educational programs.
2531.6

Licensees requesting credit for continuing education courses taken to satisfy the requirements set forth in § 2530 shall submit a written application to the Board on the form approved by the Board.

2531.7

The proper fees and all required documents shall accompany the application when filing.

2531.8

Every licensee applying for license renewal who is denied accreditation or certification of their continuing education credit, for reasons other than the program's failure to meet the requirements of § 2531.1, shall be given an opportunity for a hearing pursuant to § 2524.

2531.9

Continuing professional education credit shall be given for whole hours or half hours, with a minimum of fifty (50) minutes constituting one (1) hour and a minimum of twenty-five (25) minutes constituting one-half hour. As an example, one hundred (100) minutes of continuous instructions would count as two (2) hours. Only time spent in instruction, and not preparation time, shall be credited.

2531.10

Each semester hour of credit shall equal fifteen (15) hours toward the requirement, and a quarter hour of credit shall equal ten (10) hours for university or college courses.

2531.11

Credit for correspondence and formal individual study programs, including taped study programs, shall be as recommended by the program sponsor on the basis of one-half the average completion time under appropriate "field tests." Licensees claiming credit for such correspondence or formal individual study courses shall be required to obtain evidence of satisfactory completion of the course from the program sponsor. Credit shall be allowed in the renewal period in which course is completed.

2531.12

Credit for committee and firm meetings is limited to twenty-five percent (25%) of the hours reported.

2531.13

Credit for courses covered under Sec. 2531.4 is limited to 25% of the hours reported.

2531.14

An instructor, discussion leader or speaker at approved programs may claim continuing professional education credit for both preparation and presentation time. Credit may be claimed for actual preparation time up to two (2) times the class contact hours. The maximum credit for preparation and teaching time shall be fifty percent (50%) of the applicable renewal period requirement. For repetitive presentations, the instructor shall receive no credit unless he or she can demonstrate that the subject matter involved was changed sufficiently to require significant additional study or research.

2531.15

Credit may be granted for published articles and books, provided they contribute to the professional competence of the applicant. Credit for preparation of publications may be claimed on a self-requirement basis for up to twenty-five percent (25%) of the renewal period requirement. In exceptional circumstances an applicant may request additional credit by submitting the article(s) or book(s) to the Board with an explanation of the circumstances which justify a greater credit. The amount of credit awarded for a given publication shall be determined by the Board.

D.C. Mun. Regs. tit. 17, r. 17-2531

Final Rulemaking published at 51 DCR 4401 (April 30, 2004)