NASBA与AICPA拟对后续教育(CPE)标准做出修订

来源：好走旅游网

PublicCommentsSoughtonProgramDevelopment,Presentation,Measurementand

Reporting

NASHVILLEandNEWYORK(August15,2011)–TheNationalAssociationofStateBoardsofAccountancy(NASBA)andtheAmericanInstituteofCertifiedPublicAccountants(AICPA)todayissuedproposedrevisionstotheStatementonStandardsforContinuingProfessionalEducation(CPE)Programs(Standards),theframeworkforthedevelopment,presentation,measurementandreportingofCPEprograms.

“Professionaleducationcontentanddeliverymustkeeppacewiththedrivingforcesoftechnologyandmarketplacedemands.NolessistruefortheStandardstobefollowedbyCPEproviders.ThislatestrevisionincorporatesouroutstandingCPEproviders’inputandcounsel—aswellasthatofourstateboardandprofessionrepresentatives.ThepublicistheultimatebeneficiaryofservicesperformedbyCPAswhoenhancetheirprofessionalcompetencebytakingCPEfromprovidersgovernedbyhigheducationalstandards,”saidNASBAPresident&CEO,DavidA.Costello,CPA.

“TheAICPAispleasedtobeapartnertoNASBAinofferingthesenewrevisedStandardsforcomment.InnovationandlifelonglearningaretwohallmarksoftheCPAprofessionandthosearereflectedhere.Iwasfortunatetoparticipateasamemberofthetaskforcethatrecommendedthenewstandards.IbelieveIspeakforallmemberswhenIsaythatthesestandardsareasignificantimprovement.Theyprovideprotectiontothepublic,clearguidancetoCPEsponsors,andanticipateandallowforchangesinCPEastechnologyandlearningtheoryevolve.Wearelookingforwardtogettingtheprofession’sfeedback,’’saidAICPAVicePresidentforExaminationsandContinuingProfessionalEducationCraigMills.

Lastrevisedin2002,thenewlyupdatedStandardswouldprovideflexibilityforinnovationinlearningtechniquesandallowforfutureconsiderationsaroundoutcome

basedlearning.Significantrevisionsareintheareasofgroupinternetbasedlearningandself-studyprograms;issuancerequirementsforhalfcreditsunderselfstudyprograms;promotional/courseannouncementinformationforin-housetrainingprogramsandalternatemethodsforcalculatingCPEcreditsforself-studyprograms.

InMay2010,NASBA’sCPEAdvisoryCommitteeprovidedaforumforanopenandcandiddiscussionoftheStandards.Asaresultoftheinputanddiscussions,a13-membertaskforcecomprisedofCPEprogramsponsors,NASBA’sCPEAdvisoryCommitteemembers,representativesoftheAICPA,,stateboardofaccountancymembers,statesocietymembersandeducatorswascreatedtoreview,analyzeandimplementsuggestionsandchangestotheStandards.TheJointAICPA/NASBACPEStandardsCommitteereviewedtheworkofthetaskforceandfinalizeditsrecommendationstotheStandards.

更多资料：www.hongjingedu.com/aicpa/

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