Alabama Administrative Code › Title 30 - ALABAMA STATE BOARD OF PUBLIC ACCOUNTANCY › Chapter 30-X-5 - CONTINUING PROFESSIONAL EDUCATION › Section 30-X-5-.03 - Calculations Of Hours Of Credit

Current through Register Vol. 42, No. 9, June 28, 2024
The following standards will be used to measure the hours of
				credit to be given for acceptable continuing professional education
				(CPE).
Qualifying CPE
Minimum initial credit that must be
							 earned
After first credit has been earned, credit
							 Program that must be earned may be earned in these increments
Group
One (50 minutes)
One-fifth or one-half
Blended learning
One (50 minutes)
One-fifth or one-half
Self-study
One-half (25 minutes)
One-fifth or one-half
Nano-learning
One-fifth (10 minutes)
Not applicable (single nano-learning program is
							 one-fifth credit)
(a) Credit will
			 be given based on program length, with one fifty (50)-minute period equal to
			 one CPE hour. One-fifth CPE hour increments (equal to 10 minutes) and one-half
			 CPE hour increments (equal to 25 minutes) are permitted after the first CPE
			 hour has been earned in a given learning activity for all delivery methods,
			 except nano-1earning, which is always only one-fifth credit in length. The
			 minimum allowable credit for self-study CPE is one-half hour (25 minutes). For
			 group and blended learning activities in which individual segments are less
			 than 50 minutes, the sum of the segments should be considered one total
			 program. For example, five 30-minute presentations would equal 150 minutes and
			 should be counted as three CPE hours. When the total minutes of a sponsored
			 learning activity are greater than 50, but not equally divisible by 10, the CPE
			 hours granted should be rounded down to the nearest one-fifth hour.
(b) In order to qualify, a group and blended
			 learning program must be at least one hour (fifty minute period) in length, a
			 self-study program must be at least one-half hour (twenty-five minutes) in
			 length, and a nano-1earning program must be at least one-fifth hour (ten
			 minutes) in length. Eight hours credit will be granted for a one-day or
			 split-day session or program, provided the course or program, exclusive of the
			 time taken by introductions, announcements or other activity which may be a
			 part of the program, is in actual session at least six clock hours (360
			 minutes).
(c) Only class hours,
			 actual hours of attendance, or equivalent (and not student hours devoted to
			 preparation) will be counted.
(d)
			 The credit to be granted for service as a lecturer, instructor/developer or
			 discussion leader of an acceptable program will be equal to twice the number of
			 actual hours of the lecture or session. However, no additional credit will be
			 allowed for repetition of a program. The instructor/ developer of any approved
			 CPE program who wishes to claim CPE credit as instructor/developer must be
			 either instructing individuals who are required by Section
			 30-X-5-.01 to complete CPE or
			 instructing an acceptable course for university/college credit, as allowed for
			 in Section
			 30-X-5-.04(2)(e).
Author:
Alabama Board of Public
				  Accountancy
Statutory Authority:
Code of Ala.
				  1975
, §
										34-1-3.