The following programs are approved by the board if they meet the requirements of 12 AAC 04.340 and 12 AAC 04.350:

1. (1) professional development programs of the American Institute of Certified Public Accountants, national professional accounting organizations, state accounting societies, or organizations listed by the National Association of State Boards of Accountancy on the National Registry of CPE Sponsors;
2. (2) technical sessions designed as formal educational programs at meetings of the American Institute of Certified Public Accountants, national professional accounting organizations, state accounting societies, or organizations listed by the National Association of State Boards of Accountancy on the National Registry of CPE Sponsors;
3. (3) formal, organized, education programs that focus primarily on the enhancement of necessary skills and knowledge in the subjects of accounting, auditing, tax, consulting, financial planning, professional conduct, and specialized industry or government practices;
4. (4) college or university short courses not carrying academic credit;
5. (5) repealed 4/12/2024.

(Eff. 1/18/78, Register 64; am 2/23/95, Register 133; am 1/1/2008, Register 184; am 4/12/2024, Register 250)