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Standard 7.01 provides that sponsored learning activities are measured by actual program length, with one 50-minute period equal to one CPE credit. Sponsors may recommend CPE credits under the following scenarios and remain compliant with these Standards. However, rules and regulations of state boards of accountancy may differ on acceptable increments of CPE credit, and CPE program sponsors should comply with those rules in awarding CPE credit
Group programs – A minimum of one-half or one full credit may be awarded initially. If one-half credit is awarded initially, then no increments can be added until a full credit is awarded. After the first full credit has been earned, credits may be awarded in one-fifth increments or in one-half increments (1.0, x.2, x.4, x.5, x.6, x.8, and so on). CPE credits should never be rounded up.
Example:
Course begins at 11:00 am and finishes at 12:30 pm with a 15-minute break. Total time of instruction is 75 minutes.
Rounding down to the nearest increment, use the following guidance:
- To the whole credit: 1.0 CPE credit
- To one-half credit: 1.5 CPE credits
- To one-fifth credit: 1.4 CPE credits
For continuous conferences and conventions, when individual segments are less than 50 minutes, the sum of the segments should be considered for the total program recommended CPE credits. For example, five 30-minute presentations would equal 150 minutes of instruction time.