Reporting
NASHVILLEandNEWYORK(August15,2011)–TheNationalAssociationofStateBoardsofAccountancy(NASBA)andtheAmericanInstituteofCertifiedPublicAccountants(AICPA)todayissuedproposedrevisionstotheStatementonStandardsforContinuingProfessionalEducation(CPE)Programs(Standards),theframeworkforthedevelopment,presentation,measurementandreportingofCPEprograms.
“Professionaleducationcontentanddeliverymustkeeppacewiththedrivingforcesoftechnologyandmarketplacedemands.NolessistruefortheStandardstobefollowedbyCPEproviders.ThislatestrevisionincorporatesouroutstandingCPEproviders’inputandcounsel—aswellasthatofourstateboardandprofessionrepresentatives.ThepublicistheultimatebeneficiaryofservicesperformedbyCPAswhoenhancetheirprofessionalcompetencebytakingCPEfromprovidersgovernedbyhigheducationalstandards,”saidNASBAPresident&CEO,DavidA.Costello,CPA.
“TheAICPAispleasedtobeapartnertoNASBAinofferingthesenewrevisedStandardsforcomment.InnovationandlifelonglearningaretwohallmarksoftheCPAprofessionandthosearereflectedhere.Iwasfortunatetoparticipateasamemberofthetaskforcethatrecommendedthenewstandards.IbelieveIspeakforallmemberswhenIsaythatthesestandardsareasignificantimprovement.Theyprovideprotectiontothepublic,clearguidancetoCPEsponsors,andanticipateandallowforchangesinCPEastechnologyandlearningtheoryevolve.Wearelookingforwardtogettingtheprofession’sfeedback,’’saidAICPAVicePresidentforExaminationsandContinuingProfessionalEducationCraigMills.
Lastrevisedin2002,thenewlyupdatedStandardswouldprovideflexibilityforinnovationinlearningtechniquesandallowforfutureconsiderationsaroundoutcome
basedlearning.Significantrevisionsareintheareasofgroupinternetbasedlearningandself-studyprograms;issuancerequirementsforhalfcreditsunderselfstudyprograms;promotional/courseannouncementinformationforin-housetrainingprogramsandalternatemethodsforcalculatingCPEcreditsforself-studyprograms.
InMay2010,NASBA’sCPEAdvisoryCommitteeprovidedaforumforanopenandcandiddiscussionoftheStandards.Asaresultoftheinputanddiscussions,a13-membertaskforcecomprisedofCPEprogramsponsors,NASBA’sCPEAdvisoryCommitteemembers,representativesoftheAICPA,,stateboardofaccountancymembers,statesocietymembersandeducatorswascreatedtoreview,analyzeandimplementsuggestionsandchangestotheStandards.TheJointAICPA/NASBACPEStandardsCommitteereviewedtheworkofthetaskforceandfinalizeditsrecommendationstotheStandards.
更多资料：www.hongjingedu.com/aicpa/
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