Standard No. 4 requires programs to be developed by a subject matter expert. Learning activities can be developed by individuals (or a team) who have expertise in the subject matter.

Standard No. 5 requires learning activities to be reviewed by qualified persons other than those who developed the program. Why? The reviewer’s role is to assure the program is technically accurate, current and addresses the stated learning objectives. Technical reviews must take place before the first presentation of the program and after the program has undergone significant revision.

NASBA reviews and corroborates certain information related to the authors, developers, instructors and reviewers submitted with an application or for a compliance audit.

To demonstrate compliance with CPE Standards, Standard No. 24 requires sponsors to retain adequate documentation, in paper or electronic form, for a minimum of five years, supporting the subject matter expertise and professional credentials of authors, developers, instructors and reviewer.

For authors/instructors, authors/developers, or program reviewers, sponsors must retain the names and credentials, which would include the relevant education, training, experience in the subject matter of the CPE program.

For the CPA and tax attorney acting as an author/instructor, author/developer, or reviewer for accounting, auditing, or tax programs, the sponsor must retain, in addition to the professional credentials, the following information:

• State of license
• License number
• Status of license

For the Enrolled Agent acting as an author/instructor, author/developer, or reviewer for a tax program, the sponsor must retain, in addition to the professional credentials, the enrolled agent’s number and its status.

There are additional record retention requirements related to credentials for sponsors who offer self study programs. For sponsors using method one, pilot testing, as the basis for CPE credit for self study programs, appropriate pilot test records must retain the following information:

• Names, credentials and relevant experience of pilot testers
• For CPA pilot testers: the state of licensure, license number and status of the license