Iowa Administrative Code › Agency 193A - Accountancy Examining Board › Chapter 10 - Continuing Education › Rule 193A-10.2 - Definitions

Current through Register Vol. 47, No. 3, July 24, 2024
The following definitions apply to the rules of this
				chapter.
"Continuing professional education (CPE)"
means
				education that is acquired by a licensee in order to maintain, improve, or expand
				skills and knowledge present at initial licensure or to develop new and relevant
				skills and knowledge.
"Firm meeting"
means a formally arranged
				gathering/assembly of staff or management groups or both to inform them of
				administrative matters.
"Formal program"
means a structured learning
				activity based on clearly defined learning objectives and outcomes that
				articulate achievable knowledge, skills and abilities.
"In-house or on-site training"
means a formally
				organized professional educational program sponsored by the employer.
"Live instruction"
means an educational program
				delivered in a classroom setting or through videoconferencing whereby the
				instructor and student carry out essential tasks while together. Examples include
				distance learning and webcasts.
"Nontechnical professional skills"
means formal
				programs of learning that contribute to the professional competence of a
				certificate holder or license holder in fields of study that indirectly relate to
				the holder's field of business. "Nontechnical professional skills" includes, but
				is not limited to, the following programs or courses:
1. Communication;
2. Interpersonal management;
3. Leadership and personal
			 development;
4. Client and public
			 relations;
5. Practice
			 development;
6. Marketing;
7. Motivational and behavioral; and
8. Speed reading and memory building.
"Qualified instructor"
means an individual whose
				training and experience adequately prepares the individual to carry out specified
				training assignments.
"Self-study"
means a computer-generated program
				or written materials or exercises intended for self-study that do not include
				simultaneous interaction with an instructor but do include tests transmitted to
				the provider for review and grading.
"Technical professional skills"
means formal
				programs of learning that contribute to the professional competence of a
				certificate holder or license holder in fields of study that directly relate to
				the holder's field of business. "Technical professional skills" includes, but is
				not limited to, the following programs or courses:
1. Auditing standards or procedures;
2. Compilation and review of financial
			 statements;
3. Financial statement
			 preparation and disclosures;
4.
			 Attestation standards and procedures;
5. Projection and forecast standards or
			 procedures;
6. Accounting and
			 auditing;
7. Management advisory
			 services;
8. Personal financial
			 planning;
9. Taxation;
10. Management information systems;
11. Budgeting and cost analysis;
12. Asset management;
13. Professional ethics;
14. Specialized areas of industry;
15. Human resource management;
16. Economics;
17. Business law;
18. Mathematics, statistics and quantitative
			 applications in business;
19.
			 Business management and organization;
20. General computer skills, computer software
			 training, information technology planning and management;
21. Operations management, inventory, and
			 production; and
22. Negotiation or
			 dispute resolution.