Authority: IC 25-2.1-2-15

Affected: IC 25-2.1-4-5

Sec. 5.1. The following are required for CPE courses to be eligible:

1. (1) The course sponsor must:

   1. (A) be qualified in the subject matter; and

   2. (B) use activities, materials, and delivery systems that are:

      1. (i) current;
      2. (ii) technically accurate; and
      3. (iii) effectively designed.
2. (2) Sponsored courses and materials must be prepared, presented, and updated timely. Learning activities must be developed by individuals or teams having expertise in the subject matter. Expertise may be demonstrated through practical experience or education.
3. (3) The course materials must be periodically reviewed by the CPE course sponsor to assure that they are accurate and consistent with currently accepted standards relating to the program's subject matter.

(Indiana Board of Accountancy; 872 IAC 1-3-5.1; filed Nov 5, 2008, 2:33 p.m.: 20081203-IR-872080293FRA; readopted filed Nov 25, 2013, 9:20 a.m.: 20131225-IR-872130279RFA; readopted filed Nov 26, 2019, 3:48 p.m.: 20191225-IR- 872190191RFA; readopted filed Jan 12, 2024, 11:32 a.m.: 20240207-IR-872230761RFA)