The National Association of State Boards of Accountancy (NASBA) and the American Institute of CPAs (AICPA) approved the proposed revisions to the Statement on Standards for Continuing Professional Education (CPE) Programs (Standards) as well as the NASBA Fields of Study document, during their respective July and August 2016 Board of Directors meetings. Among the most significant changes to the Standards is the addition of a new instructional delivery method called: blended learning.

While blended learning has been present in K-12 and college and university instruction for some time, it is a fairly new concept in professional development and training settings. There is a lack of consensus on a definition of blended learning in the education arena, but most agree on the baseline of a formal education program in which a student learns at least in part through delivery of content and instruction, via digital and online media, with some element of student control over time, place or pace.

The Standards define a blended learning program as “an educational program incorporating multiple learning formats.” The new blended learning instructional delivery method allows for the packaged course to be awarded on a single certificate of completion under one delivery method, blended learning – the packaged course does not have to be segregated with separate compliance for the components.

To illustrate this further, let’s say you plan to offer a five-day training session which includes a pre-program assignment, classroom sessions, an independent writing homework assignment, viewing an archived webcast, and a group case study assignment. The session is organized as follows:

• The pre-program self study assignment does not contain a set number of review questions or an exam. Successful completion of the assignment is determined by tracking page completion. CPE credit calculation determined based on pilot testing. 

• The independent writing assignment would be deemed complete upon submission of assignment in the Day 2 classroom session. CPE credit calculation determined based on pilot testing.

• The archived webcast has defined the key terms and review questions, but no final examination or index (ability to find information quickly). The webcast is less than 25 minutes. There is no real-time instructor. Technology will track completion by tracking page completion. CPE credit calculation determined based on word count.

• The group case study homework is deemed complete after the presentation in the class on Day 5. CPE credit determination is based on pilot testing.

The blending learning program is the five-day training session in its totality. The individual components do not comply with the requirements of the self study or group internet based delivery methods per the Standards. The certificate of completion would be issued under the blended learning delivery method and the number of credits issued would be based on the successful completion of the five-day training, i.e., pre-program assignments, attendance of classroom sessions, homework assignments, etc.

For more information about blended learning, visit NASBAregistry.org, or read the latest version of the Standards.