1) New CPE Standards
John F. Dailey, Jr., CPA
Member, CPE Committee
2) Proposed Changes to the
CPE Standards
3) CPAs don‘t always
connect the
relevance of CPE
to what they do
and the services
provided…
4) The future workforce is already learning differently
5) Let’s hear from the experts on influences on the
modern learner…
6) CPE must evolve with the profession – not looking
back but anticipating the future
7) Changes to CPE Standards
• Approach to change has been additive
• Keep the current, traditional instructional delivery methods
• New delivery methods allow for learning that is more personalized and on
demand (just in time)
8) Changes…
• Interactivity in Group Live programs
• Nano-Learning
• Blended Learning
9) Interactivity in Group Live
10) Why?
• Our brains can pay full attention only 20 minutes at
a time
• When the brain is allowed to rest, the brain resets
and allows itself to focus on new information
• Space is needed between learning sessions
• People do not store memories – we grow them
• Growth takes time
Adapted from an article by Josh Davis, Maite J. Balda, and David Rock, published in the fifth edition of the NeuroLeadership Journal (2014).
11) Interactivity in Group Live
Delivery Method
• Proposed change in CPE Standards:
• Each credit of CPE in a group live program
must include at least one element of
interactivity
• Examples:
• Group discussion
• Polling questions
• Instructor-posed question with time for
reflection
• Use of a case study
12) Nano-Learning
13) Nano-Learning – Why?
• Neuroscience supports smaller
chunks of learning for
maximum retention
• Desire for just-in-time learning
to reinforce concepts
• Desire to access learning on
demand and mobile
14) Nano-Learning
• Proposed Changes in CPE Standards:
• A new instructional delivery method – separate
application process on the National Registry
• Tutorial content – teach by example and supply
information to complete a certain task
• Successfully complete assessment of two questions
– 100% passing grade
• One-fifth credit (0.20 credit) is the maximum credit
to be awarded a single nano-learning program
15) Blended Learning
• Face-to-face classroom style
• The Virtual Classroom
• Hands-on coaching
• Self-paced learning
16) Blended Learning – Why?
• Personalization for the learner
• Drives learner engagement
• Controls to some degree the learning experience
• Flexible for learning preference styles – a blended approach
caters to varying needs
• NOT about technology
• All about instructional design
17) Proposed Changes to CPE Standards:
• A new instructional delivery method – separate application
process on the National Registry
• Any pre-program, post-program and/or homework
assignments must relate to the defined learning objectives
of the program
• CPE program sponsor must provide clear information that
summarizes the components of the program and what must
be completed or achieved during each component in order
to qualify for CPE credits
• CPE credits equal sum of the CPE credit for the completed
components of the program
• CPE credits could be determined based on actual duration time or by pilot test or
word count formula as prescribed in the CPE Standards
18) Process
• All submitted comments will be vetted first by
the CPE Standards Working Group
• Recommendation will be sent to NASBA’s CPE
Committee for consideration
• Recommendation then moves to the Joint
AICPA/NASBA CPE Standards Committee
• Final recommendation will seek approval from
both AICPA and NASBA Boards of Directors
19) Timing
• Given significance of areas of comment, reexposure of changes to the CPE Standards
anticipated
• Seek approval for re-exposure from both AICPA
and NASBA Boards of Directors at January 2016
meetings
• Public comment period through April 30, 2016
• Seek final approval from both AICPA and
NASBA Boards of Directors at July 2016
meetings
• Effective date: September 1, 2016
20) Questions?