National Registry of CPE Sponsors

National Registry of CPE Sponsors


Group Internet Based: Development

Learning Objectives

Learning objectives should clearly articulate the knowledge, skills and abilities that can be achieved by participants by completing the learning activities/program. The learning objectives should be worded to describe the “take-aways” for the participant (i.e., what should they be able to do or what ability should they have upon completion of the activity/program). The objectives should not be worded in what the instructor or program developed plans to tell the participant about the course topic.

The following are examples of learning objectives that clearly specify the learning outcome.

After completing this course, you will be able to:

  • Differentiate between the three basic levels in an organization
  • List the six types of strategic plans
  • Associate each strategic plan with the appropriate organization level
  • Define the four steps in the organization strategic planning process
  • Apply the strategic planning process to create a product marketing plan.

Program Knowledge Level and Prerequisite Education and Experience

Program knowledge levels consist of: basic, intermediate, advanced, update and overview. Programs that are classified as intermediate, advanced or update inherently build upon a prerequisite experience or education. Experience or education could be expressed in numbers of years working in a particular area; completion of earlier courses in a series of courses; or an employment position/title.


Program level – Intermediate 

Attendees should have 3-5 year prior industry experience and thorough knowledge of financial accounting principles and practices.  

Who should attend: oil and gas accountants; financial analysts; reserve reporting managers

Course Publication, Revision or Review Date

All courses must contain the most recent publication, revision or review date. Courses must be revised as soon as feasible following changes to relative codes, laws, rulings, decisions, interpretations, etc.

Group Live and Group Internet Based: If a change in laws, rulings, etc. has occurred and there is not enough time prior to the program to update instructor slides, program materials, handouts, etc., it is presumed that the live instructor will advise participants of the changes to laws, rulings, etc. at the time the program is taking place. Therefore, the course publication date of a group live or group interned based program is the date the program is conducted.

QAS Self Study: The course publication, revision or review date is typically contained in the program materials or in the instructions to the participant.  If the program has been reviewed and no revisions or updates were required, then the review date should be noted.

Programs Designated as Accounting, Auditing or Taxes

Programs designated as accounting and auditing must involve a CPA in the development of the program. Programs designated as taxes must involve a CPA, tax attorney, or enrolled agent in the development of the program. Whether to involve this individual during the initial program development or the review process is at the CPE program sponsor’s discretion.


An auditing course on statistical sampling was developed by a subject matter expert statistician who is not a CPA. The development team would need to include a CPA or a CPA would need to perform the independent review of the program.

The accounting course was authored by the subject matter expert who is a chartered accountant in the U.K. but not a CPA. The development team would need to include a CPA or a CPA would need to perform the independent review of the program.

The course designated as accounting was developed primarily for the certified financial planner audience. Wouldn’t it be beneficial for the review to be conducted by a certified financial planner (CFP)? Absolutely. The review process is not limited to one person. However, if a CPA was not involved in the development of the program, a CPA would need to review the program. One could have both a CPA (to meet the requirement of the Standards) and a CFP review the program.

Program Review Prior to the First Presentation of the Program

Reviews by qualified persons other than those who developed the program for technical accuracy and currency of material must occur before the first presentation of the materials, except in instances where such review is impracticable.

Examples of Impractical Situations:

  • In a smaller firm where the firm subject matter expert is the course author and will be presenting the program
  • Emerging issue that requires dissemination of information very quickly

In these situations, greater reliance should be places on the recognized professional competence of the instructors or presenters.

Tools and Templates