Tenn. Comp. R. & Regs. 0020-05-.01 - DEFINITIONS
(1) For the purpose of this Chapter, unless
the context otherwise requires:
(a) Continuing
professional education (CPE) hours and CPE credits shall be considered
synonymous;
(b) "License holder"
means a certified public accountant or public accountant who holds a license as
defined in Rule 0020-01-.01(1)(j).
(c) "Technical fields of study" shall be
considered technical subjects that contribute to the maintenance and/or
improvement of the competence of a CPA in the profession of accountancy and
that directly relate to the CPA's field of business. These fields of study
include, but are not limited to:
1.
Accounting;
2. Accounting
(Government);
3.
Auditing;
4. Auditing
(Government);
5. Business
Law;
6. Economics;
7. Finance;
8. Information Technology;
9. Management Services;
10. Regulatory Ethics;
11. Specialized Knowledge;
12. Statistics; and
13. Taxes.
(d) "Non-technical fields of study" shall be
considered subjects that contribute to the maintenance and/or improvement of
the competence of a CPA in areas that indirectly relate to the CPA's field of
business. These fields of study include, but are not limited to:
1. Behavioral Ethics;
2. Business Management &
Organization;
3. Communications and
Marketing;
4. Computer Software
& Applications;
5. Personal
Development;
6. Personnel/Human
Resources; and
7.
Production.
(e) "Blended
learning program" means an educational program incorporating multiple learning
formats.
(f) "Group program" means
any live or internet-based group program.
(g) "Independent study" means an educational
process designed to permit a participant to learn a given subject under a
learning contract with a CPE program sponsor.
(h) "Nano-learning program" means a tutorial
program designed to permit a participant to learn a given subject in a
ten-minute timeframe through the use of electronic media and without
interaction with a real-time instructor. A nano-learning program is typically
focused on a single learning objective and is not paper-based.
(i) "Self-study program" means an educational
program completed individually without the assistance or interaction of a
real-time instructor.
Notes
Authority: T.C.A. ยงยง 62-1-105(e)(3), 62-1-107, 62-1-108(a)(1)(C)(i), 62-1-109(c), 62-1-111, and Chapter No. 443 of the Public Acts of 1989, Section 15.
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