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References to independent study and college and university credit from the extant 2024 version of the Standards have been removed from the Proposal and participants directed to refer to their State board of accountancy for guidance on this type of credit. State boards of accountancy rules and regulations typically include specific requirements regarding the acceptance of college and university credit. Only approximately fourteen (14) out of the 55 state boards of accountancy accept CPE credit for independent study programs and all 14 boards require that any independent study program be approved by the board in advance.