Tenn. Comp. R. & Regs. 0020-05-.01

Current through October 22, 2024

Section 0020-05-.01 - DEFINITIONS

(1) For the purpose of this Chapter, unless the context otherwise requires:

(a) Continuing professional education (CPE) hours and CPE credits shall be considered synonymous;

(b) "License holder" means a certified public accountant or public accountant who holds a license as defined in Rule 0020-01-.01(1)(j).

(c) "Technical fields of study" shall be considered technical subjects that contribute to the maintenance and/or improvement of the competence of a CPA in the profession of accountancy and that directly relate to the CPA's field of business. These fields of study include, but are not limited to:

1. Accounting;

2. Accounting (Government);

3. Auditing;

4. Auditing (Government);

5. Business Law;

6. Economics;

7. Finance;

8. Information Technology;

9. Management Services;

10. Regulatory Ethics;

11. Specialized Knowledge;

12. Statistics; and

13. Taxes.

(d) "Non-technical fields of study" shall be considered subjects that contribute to the maintenance and/or improvement of the competence of a CPA in areas that indirectly relate to the CPA's field of business. These fields of study include, but are not limited to:

1. Behavioral Ethics;

2. Business Management & Organization;

3. Communications and Marketing;

4. Computer Software & Applications;

5. Personal Development;

6. Personnel/Human Resources; and

7. Production.

(e) "Blended learning program" means an educational program incorporating multiple learning formats.

(f) "Group program" means any live or internet-based group program.

(g) "Independent study" means an educational process designed to permit a participant to learn a given subject under a learning contract with a CPE program sponsor.

(h) "Nano-learning program" means a tutorial program designed to permit a participant to learn a given subject in a ten-minute timeframe through the use of electronic media and without interaction with a real-time instructor. A nano-learning program is typically focused on a single learning objective and is not paper-based.

(i) "Self-study program" means an educational program completed individually without the assistance or interaction of a real-time instructor.

Tenn. Comp. R. & Regs. 0020-05-.01

Original rule filed September 8, 1981; effective October 23, 1981. Amendment filed June 30, 1988; effective August 14, 1988. Amendment filed August 5, 1991; effective September 19, 1991. Amendment filed November 15, 1991; effective December 30, 1991. Amendment filed April 20, 1994; effective July 4, 1994. Amendment filed May 11, 1995; effective July 24, 1995. Repeal and new rule filed June 10, 1999; effective August 24, 1999. Amendments filed June 6, 2019; effective 9/4/2019.

Authority: T.C.A. §§ 62-1-105(e)(3), 62-1-107, 62-1-108(a)(1)(C)(i), 62-1-109(c), 62-1-111, and Chapter No. 443 of the Public Acts of 1989, Section 15.