872 IAC 1-3-4 Course requirements

Sec. 4. (a) For a course to qualify and be included in the CPE minimum hour requirement, it must be: (1) formally organized; (2) primarily instructional; and (3) designed to directly enhance the certificate holder's knowledge and skill in providing services in the practice of public accountancy. The requirements of subsection (b) must be met for a course to qualify. (b) The following do not qualify: (1) Business meetings for the: (A) election of directors or officers; (B) treasurers' reports; or (C) committee reports. (2) Firm staff meetings that are oriented toward administrative and housekeeping matters. (c) The board may obtain assistance from state and national accounting organizations relating to interpreting the acceptability and number of CPE hours for an individual sponsor or course.