Learning

New interpretation for interactive self-study released

As of Nov. 1, 2006, the executive director of the Maryland State Board of Public Accounting confirmed the following interpretation of interactive self-study rules:

Self-study that meets the definition of "interactive" below will qualify for full credit (versus half-credit under the prior definition), subject to the same limitations on carryover and number of credits that were in effect before this clarification.

Interactive self-study

1. Programs designed to use interactive learning methodologies that simulate the classroom learning process by employing technology-based systems or software that provide ongoing, interactive evaluation and comment to the participant regarding the participant's learning progress may qualify if the programs:

require frequent participant response to questions that test the participant's understanding of the material presented;
provide sponsor-generated evaluation and comments for incorrectly answered questions; and
provide sponsor-generated evaluation and reinforcement for correctly answered questions.

2. Programs under this section shall be pretested by the sponsor to determine average completion time and, upon request, the participant shall provide the Board with information, which the Board deems acceptable, demonstrating how the completion time was determined.

3. In addition to the provisions of §G(2) of this regulation, a licensee participating in qualifying interactive self-study programs shall receive credit toward satisfaction of the continuing professional education requirement, under Business Occupations and Professions Article, §2-312, Annotated Code of Maryland, and Regulation .02 of this chapter, equal to the average completion time under §G(2) of this regulation.

This supercedes the definition contained in the State Board Web site under the CPE section "Board Policy."

How does this affect CPAs reporting self-study CPE in Maryland?

Use this new interpretation for all reporting of CPE license renewals that occur on or after the clarification date of Nov. 1, 2006. This includes self-study programs previously taken if they are to be included on your license renewal on or after Nov. 1, 2006. Self-study CPE cannot be carried forward from prior reporting periods. This also raises the number of eligible hours from 40 hours of regular self study to 60 hours of interactive self-study for those programs meeting the Maryland State Board's definition of interactive self-study.

Self-study programs promoted on the MACPA's Web site meet this new interactive definition.

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