A qualifying program may be a group live program which permits a participant to

A qualifying program may be a group live program which permits a participant to learn a given subject through interaction with an instructor and other participants either in a conference or classroom setting. However, subject to the condition that the subject matter meets the requirements of this rule and the activities maintain or improve the individual licensee’s professional competence, the following programs also may qualify for CPE credit hours: (a) Formal correspondence, other individual self-study programs, and internet based programs. The Board will only accept the aforementioned programs from CPE sponsors that are approved by the Quality Assurance Services (QAS) program of the National Association of State Boards of Accountancy (NASBA). A licensee claiming credit hours for such courses will be required to obtain evidence of satisfactory completion of the course from the sponsor. Credit will be allowed in a compliance period in which the course is completed with a successful final examination. Independent study is not allowed. Such as, quizzers or programs requiring only the reading of reference materials, professional literature, or publications whether or not followed by a test are not allowable as CPE credit. Studying for examinations not established as formal programs of study and meeting these requirements are not allowable as CPE credit. (b) Published articles and books. CPE credit hours may be claimed for published articles and books authored directly by the licensee provided they contribute to the professional competence of the licensee. The request should be accompanied by a copy of the article(s) or book(s) and an explanation of the circumstances and the number of hours requested. The amount of credit so awarded will be determined by the Board. Editing or reviewing another’s publication is not allowable as CPE credit. (c) University or college credit courses. Each semester hour credit shall equal fifteen (15) CPE credit hours toward the requirement. Each quarter hour credit shall equal ten (10) CPE credit hours. (d) University or college non-credit short courses. Each classroom hour will equal one qualifying hour. (e) Formal organized in-firm education programs. Portions of such meetings devoted to administrative and firm matters cannot be included. (f) Programs sponsored by recognized professional organizations such as government agencies, NASBA, and state societies of CPA’s. Also qualifying are technical sessions at meetings of such organizations and their chapters. Additional approved sponsors are those included on the NASBA National Registry of CPE Sponsors. (g) Lecturer, instructor or discussion leader. The credit to be granted for service as a lecturer, instructor or discussion leader of an acceptable formal program will be equal to the licensee’s preparation time up to twice the number of actual classroom hours of the lecture or session. However, no additional credit will be allowed for repetition of the same program. For repeat presentations, CPE credit can be claimed only if it can be demonstrated that the learning activity content was substantially changed and such change required significant additional study or research. (h) Continuing legal education. A CPA who has a current license to practice as an attorney and is practicing as an attorney, not in public accounting, may include toward the Board’s annual CPE requirement programs qualified and earned for CLE (continuing legal education).