NASBA, AICPA Issue Proposed Revisions to CPE Provider Standards

Public Comments Sought by August 31 on Proposed Revisions to CPE Provider Standards

May 20, 2019

NASHVILLE and NEW YORK (MAY 20, 2019) – The National Association of State Boards of Accountancy (NASBA) and the American Institute of CPAs (AICPA) today issue proposed revisions to the Statement on Standards for Continuing Professional Education (CPE) Programs (Standards) for public comment. Published jointly by NASBA and the AICPA, the Standards provide a framework for the development, presentation, measurement and reporting of CPE programs.

Last revised in 2016, among the most significant of the proposed revisions is allowing for adaptive learning self study programs within the self study standards with references to the methodology to be used in determining the CPE credit for an adaptive learning program. The proposed Standards revisions also permit the use of review questions or other content reinforcement tools in a nano learning program. Additional clarifications have been made to assist in the understanding of awarding CPE credit in the different instructional delivery methods, in the minimum number of monitoring mechanisms required in a group Internet based program in which fractional CPE credit is awarded, and in the solicitation of evaluations for larger programs and conferences.

“We are very pleased with the outcome and hard work of those involved in the revisions process,” said Jessica Luttrull, NASBA’s Associate Director of the National Registry. “We are excited to include adaptive learning within the self study standards, as science and research show its endless benefits. Adaptive learning changes the landscape of learning from a one-size-fits-all atmosphere to a personalized approach, which orchestrates interaction with the learner to deliver customized learning. We believe the changes included in these revised Standards will help keep CPE relevant and meaningful to CPAs.”

“We are pleased with the revisions to the Standards and look forward to receiving feedback from our stakeholders,” said Amy Eubanks, American Institute of CPAs Vice President of Professional Development. “Allowing adaptive learning is an important and necessary step for the accounting profession. It is essential to adapt and progress our learning options to meet the needs of an evolving profession. This revision is consistent with our Future of Learning research, which found a need to make learning more personal and engage professionals through meaningful, purposeful learning experiences.”

Review of the 2016 Standards began in May 2018. The proposed revisions are the outcome of extensive reviews and evaluations of the Standards by the CPE Standards Working Group, NASBA’s CPE Committee, and the Joint AICPA/NASBA CPE Standards Committee. The Boards of Directors of both NASBA and the AICPA approved the proposed revisions for exposure draft during their April/May 2019 meetings.

Comment Period

The Exposure Draft as well as the NASBA Fields of Study document are available for download on or on An explanatory memorandum accompanies the Exposure Draft and highlights areas in which specific comments are sought. Interested parties are encouraged to review and provide comment on the Exposure Draft by August 31, 2019.


Since 1908, the National Association of State Boards of Accountancy (NASBA) has served as a forum for the nation’s Boards of Accountancy, which administer the Uniform CPA Examination, license more than 650,000 certified public accountants and regulate the practice of public accountancy in the United States.

NASBA’s mission is to enhance the effectiveness and advance the common interests of the Boards of Accountancy in meeting their regulatory responsibilities. The Association promotes the exchange of information among accountancy boards, serving the needs of the 55 U.S. jurisdictions.

NASBA is headquartered in Nashville, TN, with a satellite office in New York, NY, an International Computer Testing and Call Center in Guam and operations in San Juan, PR. To learn more about NASBA, visit

About the American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 429,000 members in the United States and worldwide, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for its members and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, offers specialized credentials, builds the pipeline of future talent and drives professional competency development to advance the vitality, relevance and quality of the profession.