PURPOSE: This rule establishes the criteria to be satisfied in order for a continuing education program to be considered acceptable by the board.

1. (1) Programs Qualifying for Continuing Professional Education (CPE) Credit.

   1. (A) Standards. A program qualifies as acceptable CPE if the program meets or exceeds the minimum standards of quality of development, presentation, measurement, and reporting of credits set forth in the Statement on Standards for Continuing Professional Education (CPE) Programs jointly approved by the National Association of State Boards of Accountancy (NASBA) and the American Institute of Certified Public Accountants (AICPA) or such other standards acceptable to the board.
   2. (B) The Statement on Standards for Continuing Professional Education (CPE) Programs, revised August 2016 and effective September 1, 2016, published by the NASBA and AICPA are incorporated in this rule by reference. A copy of the Statement on Standards for Continuing Professional Education

2. (CPE) Programs may be obtained online at www.nasbaregistry.org, or by contacting NASBA, 150 Fourth Avenue N., Suite 700, Nashville, TN, 37219 or AICPA, 1211 Avenue of the Americas, New York, NY 10036. This rule does not incorporate any later amendments or additions to the standards.

   1. (C) Subject Areas. The board will accept 20 CSR 2010-4

programs meeting the standards set forth in the Statement on Standards for Continuing Professional Education (CPE) Programs (September 1, 2016) and as set forth in this rule. The board will accept the following sources of CPE as defined in the Statement on Standards:

1. 1. Group programs;
2. 2. Self-study programs;
3. 3. Blended learning programs;
4. 4. Nano-learning programs;
5. 5. Instructor/developer of CPE pro-

grams;

1. 6. Technical reviewer of CPE programs

or work on technical committees;

1. 7. Independent study;
2. 8. College or university courses in

accounting or accounting-related field of study; except basic or introductory accounting courses or CPA exam preparation/review courses; and

1. 9. Authorship of published articles,

books, and other publications relevant to maintaining or improving professional competence. Authorship hours claimed for CPE shall not exceed two (2) hours in any calendar year.

1. (D) Authoring a program. A licensee may receive CPE credit for authorship of published articles, books, and other publications relevant to maintaining or improving professional competence upon the following conditions:

   1. 1. The board determines that the

research and writing maintain or improve the professional competency of the author or writer as a CPA;

1. 2. The number of credit hours claimed

is consistent with the quality and scope of the article, book, or program;

1. 3. CPE credits may be claimed only

upon publication. A licensee shall not receive CPE credit for re-authoring or re-presenting the same or substantially similar program;

1. 4. To receive CPE credit for authorship,

the material must contain a minimum of seven hundred fifty (750) words. CPE credit for authorship is determined by the number of words divisible by seven hundred fifty (750) (# of words / 750 = 1 CPE hour). The number of words do not include any material not critical to the publication. Examples of material that is not critical and, therefore, excluded from the word count are the introduction, biographies, table of contents, glossary, reference materials (including, but not limited to, recitation of an accounting rule or regulation), or appendices;

1. 5. CPE credit for authorship will be

granted only in one (1) hour increments. Where the word count formula exceeds a one (1) hour increment, the final total is rounded AND INSURANCE

down to the nearest full hour; and

1. 6. If requested, a copy of the publication

shall be provided to the board in electronic format.

AUTHORITY: section 326.271, RSMo 2016.* This rule originally filed as 4 CSR 10-4.020. Original rule filed Nov. 5, 1984, effective Feb. 11, 1985. Amended: Filed June 4, 1990, effective Nov. 30, 1990. Rescinded and readopted: Filed April 5, 2004, effective July 30, 2004. Moved to 20 CSR 2010-4.020, effective Aug. 28, 2006. Amended: Filed May 20, 2019, effective Dec. 30, 2019. Amended: Filed March 9, 2020, effective Sept. 30, 2020.

*Original authority: 326.271, RSMo 2001, amended 2002.