Cal. Code Regs. Tit. 16, § 88 - Programs Which Qualify

(a)

(1) The overriding consideration in determining whether a specific program qualifies as acceptable continuing education is that it be a formal program of learning which contributes directly to the professional competence of a licensee in public practice. It is the obligation of each licensee to select a course of study, consistent with the requirements of this section and Sections 88.1 and 88.2, which will contribute directly to their professional competence.

(2) A formal program of learning is an instructional activity that meets the requirements of this section and Sections 88.1 and 88.2 or a course for which academic credit is granted by a university, college, or other institution of learning accredited by a regional or national accrediting agency.

(b) Live Presentations: The following types of live presentation programs are deemed to qualify as acceptable continuing education provided the standards outlined in Section 88(a), Section 88.1, and Section 88.2 are maintained.

(1) Professional development programs of national and state accounting organizations.

(2) Technical session at meetings of national and state accounting organizations and their chapters which are designed as formal educational programs.

(3) University or college courses:

(i) Credit courses: each semester hour credit shall equal 15 hours toward the requirement. Each quarter hour credit shall equal 10 hours.

(ii) Non-credit courses: each classroom hour will equal one qualifying hour.

(4) Other formal educational programs provided the program meets the required standards.

(c) Group Internet-Based Programs (Webcast): Programs that enable a licensee to participate from a computer in an interactive course presented by a live instructor at a distant location are qualifying, provided the program is based upon materials specifically developed for instructional use and meets the requirements of Section 88(a), Section 88.1 and Section 88.2. Group viewing of a Webcast program is permissible only where a live facilitator logs into the program to ask questions on behalf of the group. The live facilitator shall document and verify group participation and attendance in accordance with the requirements of Section 88.1 and 88.2.

(d) Individual Study: Formal correspondence or other individual study programs are qualifying provided they meet all the following requirements:

(1) The program is based upon materials specifically developed for instructional use.

(2) The program meets the requirements of Section 88(a), Section 88.1, and Section 88.2.

(3) The program is completed within one year from the date of purchase or enrollment.

(4) The licensee receives a passing score.

(e) Individual Study/National Examinations Continuing Education: Self-study modules for national examinations that contribute to the professional competency of a licensee in public practice, such as the CERTIFIED FINANCIAL PLANNER T Certification Examination or the Certified Management Accountant examination qualify as acceptable continuing education if the modules meet the requirements of subsection (d).

(f) Nano Learning Programs: Programs enabling a licensee to learn a given subject containing a minimum of one learning objective in a minimum of 10-minutes and less than 20 minutes including the test, through the use of electronic media and without interaction with a live instructor. A nano learning program is not a live or group internet-based program. Nano learning programs are qualifying provided they meet all the following requirements:

(1) The program is based upon materials specifically developed for instructional use.

(2) The program meets the requirements of Section 88(a), Section 88.1(d), and Section 88.2(d).

(3) Continuing education credits are not awarded in the following subjects: ethics as defined in Section 87(b), prevention, detection and/or reporting of fraud affecting financial statements as defined in Section 87(f), or a regulatory review course as defined in Section 87.8.

(4) The program is completed within one year from the date of purchase or enrollment in the program.

(5) The licensee receives a 100 percent score on a test given to the participants prior to issuance of the continuing education credit.

(g) Blended Learning Program: Programs include both asynchronous and synchronous learning and provide clear instructions and information to participants that summarize the different components of the program and what must be completed or achieved during each component in order to qualify for continuing education hours. For the purposes of this subsection, "synchronous" means a program in which participants engage simultaneously in instructional methods and "asynchronous" means a program in which participants have control over the time, place and pace of learning. Blended learning programs are qualifying provided they meet all the following requirements:

(1) The program is based upon material specifically developed for instructional use.

(2) The program meets the requirements of Section 88(a), Section 88.1(e), and Section 88.2(e).

(3) If the primary components of the blended learning program are synchronous learning activities, then continuing education hours for pre-program, post-program, and homework assignments cannot constitute more than 25 percent of the total continuing education hours awarded for the blended learning program.

(4) If the primary components of the blended learning program are asynchronous, then the program must use a test to demonstrate achievement of the learning objectives of the program that measures no less than 75 percent of the learning objectives for the program. The test must be completed during or after the program with a cumulative passing score before issuing continuing education hours for the course.

(h) Instructor/Speaker Continuing Education: Credit as an instructor, discussion leader, or speaker shall be allowed for any meeting or program provided that the session is one which meets the continuing education requirements set forth in subsection (a)(1), Section 88.1, and Section 88.2.

The credit allowed an instructor, discussion leader, or a speaker shall be on the basis of actual presentation hours, plus up to two additional hours for actual preparation time for each hour taught. The maximum credit for such preparation and teaching shall not exceed 50 percent of the renewal period requirement. For repeat presentations, an instructor shall receive no credit unless the instructor can demonstrate that the program content was substantially changed and that such change required significant additional study or research. Credit for licensees attending, not as instructors, discussion leader, or speakers, is limited to the actual meeting time.

(i) Writing-Related and Technical Continuing Education: Credit may be allowed by the Board on an hour-for-hour basis for the following activities:

(1) Writing published articles and books provided the publisher is not under the control of the licensee, and the article and/or book would contribute to their professional competence.

(2) Writing instructional materials for any continuing education program which meets the requirements of subsection (a)(1), Section 88.1, and Section 88.2,

(3) Writing questions for the Uniform Certified Public Accountant Examination,

(4) Performing a technical review of instructional materials for any continuing education program which meets the requirements of subsection (a)(1), Section 88.1, and Section 88.2. For the purposes of this section a technical review shall mean reviewing for technical accuracy, currency of the information, and attainment of stated learning objectives.

(j) The maximum credit allowed under subsection (i) shall not exceed 50 percent of the renewal period requirement.

(k) In order for any continuing education hours to be acceptable to the Board under this article, the hours shall be completed in a program which qualifies under this section or Section 87.9.

Notes

Cal. Code Regs. Tit. 16, § 88

1. Amendment filed 4-12-83; effective thirtieth day thereafter (Register 83, No. 16).
2. Amendment of subsections (b)(4), (d) and (f) filed 12-17-96; operative 1-1-97 pursuant to Government Code section 11343.4(d) (Register 96, No. 51).
3. Amendment of section and NOTE filed 5-9-2000; operative 6-8-2000 (Register 2000, No. 19).
4. New subsection (a)(4) and amendment of subsection (c) filed 1-23-2004; operative 1-23-2004 pursuant to Government Code section 11343.4 (Register 2004, No. 4).
5. Change without regulatory effect amending subsection (c) filed 9-24-2004 pursuant to section 100, title 1, California Code of Regulations (Register 2004, No. 39).
6. New subsection (c) and subsection relettering filed 7-11-2007; operative 8-1-2007 pursuant to Government Code section 11343.4 (Register 2007, No. 28).
7. Amendment of subsections (a)-(a)(2) and (f)(1)-(3) filed 12-18-2009; operative 1-1-2010 pursuant to Government Code section 11343.4 (Register 2009, No. 51).
8. Change without regulatory effect amending NOTE filed 2-27-2012 pursuant to section 100, title 1, California Code of Regulations (Register 2012, No. 9).
9. Amendment filed 9-10-2013; operative 1-1-2014 (Register 2013, No. 37).
10. Amendment of subsections (a)(1), (b), (b)(3)(i)-(ii), (c) and (d)-(e), new subsections (f)-(f)(5) and (g)-(g)(4, subsection relettering, amendment of newly designated subsections (h)-(j) and amendment of NOTE filed 2-1-2023; operative 7-1-2023 (Register 2023, No. 5).

Note: Authority cited: Sections 5010 and 5027, Business and Professions Code. Reference: Sections 5026 and 5027, Business and Professions Code.

1. Amendment filed 4-12-83; effective thirtieth day thereafter (Register 83, No. 16).
2. Amendment of subsections (b)(4), (d) and (f) filed 12-17-96; operative 1-1-97 pursuant to Government Code section 11343.4(d) (Register 96, No. 51).
3. Amendment of section and Note filed 5-9-2000; operative 6-8-2000 (Register 2000, No. 19).
4. New subsection (a)(4) and amendment of subsection (c) filed 1-23-2004; operative 1-23-2004 pursuant to Government Code section 11343.4 (Register 2004, No. 4).
5. Change without regulatory effect amending subsection (c) filed 9-24-2004 pursuant to section 100, title 1, California Code of Regulations (Register 2004, No. 39).
6. New subsection (c) and subsection relettering filed 7-11-2007; operative 8-1-2007 pursuant to Government Code section 11343.4 (Register 2007, No. 28).
7. Amendment of subsections (a)-(a)(2) and (f)(1)-(3) filed 12-18-2009; operative 1-1-2010 pursuant to Government Code section 11343.4 (Register 2009, No. 51).
8. Change without regulatory effect amending Note filed 2-27-2012 pursuant to section 100, title 1, California Code of Regulations (Register 2012, No. 9).
9. Amendment filed 9-10-2013; operative 1-1-2014 (Register 2013, No. 37).
10. Amendment of subsections (a)(1), (b), (b)(3)(i)-(ii), (c) and (d)-(e), new subsections (f)-(f)(5) and (g)-(g)(4, subsection relettering, amendment of newly designated subsections (h)-(j) and amendment of Note filed 2-1-2023; operative 7/1/2023 (Register 2023, No. 5).