Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 10. Oklahoma Accountancy Board |
Chapter 15. Licensure and Regulation of Accountancy |
Subchapter 32. Standards for Continuing Professional Education (CPE) Programs |
SECTION 10:15-32-6. Standards for CPE Program Reporting
Latest version.
- (a) CPE program sponsors must provide program participants with documentation of their participation, which includes the following:(1) CPE program sponsor name and contact information;(2) Participant's name;(3) Course title;(4) Course field of study;(5) Date offered or completed;(6) Type of instructional/delivery method used;(7) Amount of CPE credit recommended; and(8) Verification by CPE program sponsor representative.(b) CPE program sponsors should provide participants with documentation to support their claims of CPE credit. Acceptable evidence of completion includes:(1) For group and independent study programs, a certificate or other verification supplied by the CPE program sponsor;(2) For self-study programs, a certificate supplied by the CPE program sponsor after satisfactory completion of an examination;(3) For instruction credit, a certificate or other verification supplied by the CPE program sponsor;(4) For a university or college course that is successfully completed for credit, a record or transcript of the grade the participant received;(5) For university or college non-credit courses, a certificate of attendance issued by a representative of the university or college; and(6) For published articles, books, or CPE programs,(A) A copy of the publication (or in the case of a CPE program, course development documentation) that names the writer as author or contributor; and(B) A statement from the writer in a format prescribed by the Board supporting the number of CPE hours claimed.(c) CPE program sponsors must retain adequate documentation for five years to support their compliance with these standards and the reports that may be required of participants.(1) Evidence of compliance with responsibilities set forth under these Standards which is to be retained by CPE program sponsors includes, but is not limited to:(A) Records of participation;(B) Dates and locations;(C) Instructor names and credentials;(D) Number of CPE credits earned by participants; and(E) Results of program evaluations.(2) Information to be retained by developers includes copies of program materials, evidence that the program materials were developed and reviewed by qualified parties, and a record of how CPE credits were determined.(3) For CPE program sponsors offering self-study programs, appropriate pilot test records must be retained regarding the following:(A) When the pilot test was conducted;(B) The intended participant population;(C) How the sample was determined;(D) Names and profiles of sample participants; and(E) A summary of participants' actual completion time.