Wyoming Administrative Code › Agency 061 - Accountants, Board of Certified Public › Sub-Agency 0001 - Accountants, Board of Certified Public › Chapter 5 - Continuing Professional Education › Section 5-4 - Credit

Current through July 13, 2024
(a) Continuing
				Professional Education will be measured by program length with one fifty (50)
				minute period constituting one (1) credit unless the course is offered as a
				nano learning course. Total credits will be determined based on the sum of
				segments with credits rounded down to the nearest half credit when the total is
				not divisible by 50 (180 minutes = 3.5 credits). Credit is granted in the
				calendar year in which the course is attended or completed unless the Board
				determines otherwise. Credits reported in one certificate of completion or
				other evidence of completion may not be split between multiple calendar years.
				Credit granted through the extension process will be granted in one year only
				to satisfy minimum CPE requirements and cannot be carried forward to meet
				future requirements.
(b) A nano
				learning program is a formal tutorial program designed to permit a participant
				to learn a given subject in 10-minute increments through the use of electronic
				media (including technology applications and processes and computer-based or
				web-based technology) and without interaction with a real-time instructor. A
				holder shall not claim more than ten (10) full CPE credits (maximum of fifty
				(50) ten (10) minute nano learning programs) earned through nano learning
				programs within one (1) calendar year and all nano learning credits shall be
				offered through course sponsors listed on NASBA's Learning Registry.
(c) Instructors, lecturers, discussion
				leaders, and speakers earn credit for the actual presentation period plus an
				additional two credits for each period for preparation (three (3) credits for
				each presentation credit). The maximum credit allowed in this category will be
				50% of the total renewal requirement (no more than 60 credits in any three-year
				period). Repetitious presentations will not qualify unless substantive changes
				requiring significant additional research and study have been made to the
				course.
(d) Published articles,
				books, etc. authored by the certificate holder: Credit may be awarded for
				published articles or books for up to 25% of the renewal requirement (no more
				than 30 credits). Copies of articles or books must be provided at the holder's
				expense.
(e) University or college
				courses: Each semester hour credit will equal fifteen (15) credits towards the
				requirement. A quarter hour will equal ten (10) credits. Credit earned for
				courses taken to obtain an initial baccalaureate degree that qualifies an
				individual to sit for the examination do not qualify under this
				section.
(f) Independent Study:
				Credit in this area is limited to twelve (12) credits in any renewal
				period.
(g) Non-degree certificate
				programs: Accredited colleges and universities that offer certificate programs
				but do not post credit for the program on the official transcript must either
				provide a completion certificate to the participant or maintain an attendance
				log of participants, prepare and preserve an outline of the course, and ensure
				the course is led by a qualified instructor. One (1) CPE credit shall be
				awarded for every 50 minutes of class time.
(h) When credits are limited by section 4(b),
				(c), (d), (e), or (f) no future adjustments may be made to use credits
				previously limited.