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. CONTINUING EDUCATION CHAPTER 0020-05 (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.