What Sponsors Need to Know


What are the most common mistakes made on promotional materials?

A few of the most common mistakes revealed by our audit process are as follows:

  • Learning objectives not clearly identified
  • Program level category misclassified
  • Prerequisite and advanced preparation statement omitted
  • Complaint contact information omitted
  • Clear statement of delivery method omitted

  Read the solutions to these mistakes


What’s the process from the time I file my online application until I hear from NASBA that I’ve been approved?

When the application is received, an account manager is assigned, according to Jeanetta Cothron, Regulatory Compliance Auditor. That’s the person who’ll be reviewing the documents that the applicant has attached to the application to see if anything is missing or needs clarification. If that’s the case, the main contact will receive an email to that effect, asking for the supplemental material.

Once NASBA has all the needed materials in-hand, the documentation is submitted electronically to a NASBA manager for final approval. At that point, any further documentation or clarification needed is requested from the applicant, and if all is in place, final approval is issued.

“Once the approval has been granted, the main contact will receive an electronically generated approval packet, which will have their sponsor identification number, information on how to use the NASBA logo on their materials, and a wall certificate that certifies that they are now an official Registry member,” Cothron says. At this time, the main contact will also receive the Login ID and Password needed to access their Learning Market account which is included as a part of their Registry approval.


Where can I get an invoice?

Many companies require an invoice to pay for their applications to NASBA.  Since NASBA has moved to an online application, we have also moved to an online invoicing system.  You might be asking "How do I get an invoice?"  A sponsor can contact anyone in the CPE department by phone or email and provide the following information:

  • Sponsor name and identification number
  • Reason for the invoice request
  • Invoice contact person and email address

Once any member on the CPE team has the proper information, we will send out an invoice that will direct you to pay online via credit card or check. Questions regarding invoices can also be directed to Terri Williams at twilliams@nasba.org.


When do I receive my renewal form?

The designated main contact for the organization will receive an email with instructions and the link to the online renewal form 30 days prior to that renewal date.  The email comes from a salesforce.com email extension address (no-reply@salesforce.com) with the subject line “National Registry Annual Renewal Application.” It’s important to keep the email address as current as possible to ensure that you receive the email link.

You may remit payment for the Renewal Fee by credit card or check, by selecting the link to the Online Renewal Form that corresponds to your intended form of payment.


What do I submit with the renewal form?

The online renewal is a simple process. You answer a series of yes/no questions about your organization’s compliance with the Standards. You then pay online with several options. You do not have to submit any documents with the renewal form. However, be sure that you do maintain supporting documentation in the event that you appear in a random sponsor audit.


Where can I find the Additional Delivery Method (ADM) Application?

If you would like to add an Additional Delivery Method (ADM) to your sponsorship, you must first complete and Additional Delivery Method (ADM) application. This can be found on the “National Registry” tab on the “Registry Forms and Applications” page. Under “Membership Update Forms” is the “Additional Delivery Method (ADM) Application Interest Form.” Submit your information and your Registry account manager will send the Additional Delivery Method (ADM) Application to you via e-mail.

arrow  View Additional Delivery Method (ADM) Application Interest Form


How can I ensure that I get my Registry-related emails?

Take some of these easy steps.

Registry emails are sent from a salesforce.com extension address (no-reply@salesforce.com). Depending on your company email security rules, Registry emails could be viewed as "spam" by the company's firewall. You can check with your IT department and let them know emails coming from the Registry are legitimate.

Emails are sent to the address of the designated main contact for your organization that is recorded in the National Registry database. If the address is incorrect, the email will bounce. Please be sure to let us know about email changes.

You also may not receive emails due to a change in the main contact, or the person responsible for communicating with NASBA and coordinating the Registry applications. When this person leaves the organization or assumes different responsibilities, the sponsor is required to notify NASBA by completing the "Notification of Change in Main Contact" form within 30 days of such change.

We understand that change is a constant in any business, and by notifying NASBA of changes in a timely manner, sponsors can avoid paying late-renewal fees and missing out on pertinent CPE information such as updates on the CPE Standards revision process. To help with keeping your contact information up to date, we have begun to send out "Stay-In-Touch" email requests to the main contact on record a few weeks before your official Registry renewal form is sent. This Stay-In-Touch email will ask you to either "Update Now" or verify "No Changes" to your information.

We hope these tips will ensure better delivery of Registry emails. If you still encounter any problems with your email, please contact any member of the Registry Team at 1.866.627.2286 option 1 or CPE@nasba.org.

arrow  View Notification of Change in Main Contact Form


What are the guidelines for using the Registry logo and Registry statement on a Sponsor's website and online materials?

Until recently, NASBA has had strict guidelines regarding use of the Registry logo in outside materials, primarily that it had to be accompanied by the Registry statement. But with the continued rise in Internet marketing, that requirement has become unwieldy.

“The way people market and advertise their courses has changed quite a bit,” says Jessica Luttrull, CPA, Manager of the National Registry. “Many sponsors want to market their courses on their website, as well as advertise some of the accolades they have received. In doing so, they want to use the Registry and QAS logos, and until now our guidelines have prohibited the use of a freestanding logo, and required that it must be connected to the Registry statement.”

From now on, Registry sponsors who wish to use the logos in their online marketing may do so, provided that a user who clicks on the logo is taken to a site, or a pop-up window, that displays the Registry statement. Those who use the logos in print material must continue to attach the Registry statement as before.

arrow  View the National Registry Logo and Statement Guidelines


What is the difference between Group Live, Group Internet Based and Self Study when it comes to the actual instructional methods?

Continuing professional education providers have a number of instructional delivery methods to engage their students in dynamic learning. The Statement on Standards for Continuing Professional Education (CPE) Programs (Standards), as revised January 2012, authorizes three delivery methods:

  • Group Live
  • Group Internet Based
  • Self Study

The Standards define Group Live programs as “an educational process designed to permit a participant to learn a given subject through interaction with an instructor and other participants either in a classroom or conference setting.”

Have you attended a one-day seminar? Have you attended a multi-day conference with different sessions? Then you have experienced a Group Live presentation.

A Group Internet Based program is defined as “an educational process designed to permit a participant to learn a given subject through interaction with an instructor by using the Internet.” The three main Group Internet Based program requirements are:

  1. A live instructor for the duration of the course;
  2. Participants must be able to interact with the instructor while the course is in progress; and
  3. Sponsors must use a monitoring mechanism to verify learner participation throughout the course.

But what is an acceptable monitoring procedure? Sponsors have discretion in determining the most appropriate monitoring procedures. They can use polling questions, code words at random intervals or a combination of these. (Tip: If you use polling questions, you must include three polling questions per CPE credit hour.)

If you have participated in a WebEx webinar, Adobe Connect webinar or GoToMeeting, then you have experienced a Group Internet Based program.

Did you know that you can offer Group Internet Based CPE credits to your small group? If you have a situation in which one person from a small group logs into the computer, but the other individuals are not logged in, you can offer CPE credits provided that (1) a live subject matter expert facilitates the discussion and (2) verifies and documents attendance.

However, future presentations that are archived and do not include a live subject matter facilitator are considered Self Study, and must meet all Self Study requirements. CPE credit for archived events is equal to the CPE credit awarded for the original presentation.

A Self Study program is “an educational process designed to permit a participant to learn a given subject without involvement of an instructor.” Self Study programs can be taken online or may be paper-based. These programs require the completion of a final examination with a passing score of 70.

Also, this delivery format has a unique methodology to determine CPE credits. CPE credits can be determined through a pilot test or a word count formula under the 2012 Standards. For more detail on these two methods, please review Standard No. 14 of the 2012 Standards.


Why are there 23 fields of study? I am a CPE provider and state societies require certain fields of study on their certificates of completion that aren’t included on the list of 23?

Effective March 1, 2006, the Registry reorganized the fields of study to the current 23 fields of study. The purpose of reorganizing the fields of study was to promote the classification of a program based on subject area or content. The intent of the current 23 fields of study is to help alleviate guesswork during board examination of CPE certificates of completion and assist CPAs in reporting CPE more accurately for higher CPE compliance rates.

The 23 fields of study represent a compilation of fields of study used by the 55 jurisdictions. We recognize that boards of accountancy have varying rules on CPE fields of study. Some boards list seven or fewer broad subject areas, while other boards have very detailed descriptions. To assist in classifying programs using the 23 fields of study into broader categories, see the two tables below:

Example 1: Licensee must earn a certain amount of technical and non-technical credits

Non-Technical

  • Administrative Practice
  • Business Management & Organization
  • Communications
  • Computer Science
  • Economics
  • Ethics – Behavioral
  • Ethics – Regulatory
  • Finance
  • Marketing
  • Mathematics
  • Personal Development
  • Personnel/HR
  • Production
  • Specialized Knowledge & Applications
  • Social Environment of Business
  • Statistics

Technical

  • Accounting
  • Accounting – Governmental
  • Auditing
  • Auditing – Governmental
  • Business Law
  • Management Advisory Services
  • Taxes

Example 2: Licensee must classify CPE credit hours in seven fields of study

Accounting and Auditing

  • Accounting
  • Accounting - Governmental
  • Auditing
  • Auditing - Governmental

Consulting Services

  • Administrative Practice
  • Social Environment of Business

Ethics

  • Regulatory Ethics

Management

  • Business Law
  • Business Management & Organization
  • Finance
  • Management Advisory Services
  • Marketing

Personal Development

  • Behavioral Ethics
  • Communications
  • Personal Development
  • Personnel/HR

Specialized Knowledge & Applications

  • Computer Science
  • Economics
  • Mathematics
  • Production
  • Specialized Knowledge & Applications
  • Statistics

Taxes

  • Taxes

NASBA permits a CPE sponsor to include different or supplemental information on the certificate such as that information required by a state society. Just be sure to include a line or area on the certificate that specifies the NASBA field of study. For example:

NASBA Field of Study: Business Management & Organization


What do I do now that I have been selected for a random desk audit?

The purpose of the desk audit is to confirm the responses provided to NASBA during the most recently submitted self-certification online renewal. The main contact receives an Audit Acknowledgement Form by email. This form is the first step in the audit process. The main contact agrees to become responsible for submitting all audit related documents and provides NASBA with a program list that covers the period under audit. The Audit Acknowledgement Form is due within one week.

The Audit Acknowledgement Form and program list are submitted through an online system. The Registry Team reviews the form and program list. The Registry team member selects one program per delivery method for the audit and sends the main contact a link to complete an online Audit Form. The Audit Form and supporting materials are due within two weeks.

How do I know what supporting documents to send?
The audit process mimics the initial application. In addition to completing an online audit form, you will also need to provide the following supporting documents related to the selected program(s):

  • Promotional material(s)
  • Program outline/instructor slides
  • Instructor biography
  • Completed evaluation form
  • Completed certificate of completion
  • Attendance monitoring documentation (attendance rosters, sign-in sheets, etc.)

Note: You provide all these documents for each delivery method that is under audit.

What happens if I can’t produce the materials?
The audit covers the most recent renewal period. For this reason, the expectation is that sponsors can quickly produce supporting documentation. If you are unable to produce the documents, it will be written up as a deficiency.

How do I know if I passed the audit?
An audit results report is created which explains any findings and provides guidance on achieving full compliance. This report is shared with the sponsor at the conclusion of the desk audit.

What happens if I fail the audit?
If you fail the audit, your audit results report documents the deficiencies and asks you to submit a written response as to how the deficiencies will be corrected by the next renewal period. Sponsors have 60 days to submit the written response. 


What are my compliance responsibilities if I (Registry sponsor) have contractual arrangements with clients?

The Statement on Standards for Continuing Professional Education (CPE) Programs (Standards) provide a framework for the development, presentation, measurement and reporting of CPE programs. CPE sponsors have flexibility in how to achieve compliance with the Standards; however, the organization whose Registry ID is included on the certificate of completion is ultimately responsible for compliance with the Standards and NASBA requirements.

If a CPE program sponsor is going to issue certificates of completion under its name and Registry number, then the CPE program sponsor must maintain proper attendance records evidencing the Registry ID number provided on the certificate of attendance. The scenarios below describe the proper application of the Standards in circumstances where programs are provided in-house to a client’s employees and the certificates of completion will be issued under the CPE program sponsor’s Registry ID number.

Scenario 1: Promotion or announcement of client training events

A Registry sponsor enters into a contract with a client to hold a CPE session for the client’s employees. In the contract, the Registry sponsor and client agree to learning objectives and activities for the program and agree to compensation for the event based on the number of participants. The Registry sponsor will conduct the training if one or the maximum number of participants per the contract attends. The client may make the CPE program mandatory. Those factors do not remove the responsibility of the Registry sponsor to comply with Standard No. 9, which requires certain information be provided to enable the CPA to assess the appropriateness of learning activities. The Registry sponsor must either provide the required information directly to the participants or to the client to distribute to the participants.

If the participants of the program are employees of the client, then the Registry sponsor may use the requirements of internal training courses to provide program descriptive materials to participants. For reference, sample compliant templates of program descriptive materials (promotional/course announcement materials) may be found on the Registry Forms and Applications page (located at the bottom of the page).

Scenario 2:  Monitoring attendance and issuing certificates of completion

The set-up is the same as Scenario 1. The Registry sponsor will be compensated whether one or the maximum number of participants per the contract attends. The Standards place the responsibility of attendance monitoring on the sponsor. In addition, the Standards require that the Registry sponsor maintain records of participation, dates and locations of programs and number of CPE credits earned by participants. A best practice is to provide a sign-in and sign-out sheet at the session and have the client submit the attendance record to the Registry sponsor at the end of the learning event. The Registry sponsor will then issue the CPE certificates of completion and provide them to the client to distribute to the participants. The Registry sponsor should not provide the client with a certificate of completion template to generate certificates on their own.

For more details on sponsor responsibilities in attendance monitoring and issuing the certificate of completion, please review Standard Nos. 13 and 18.


What are my compliance responsibilities if I (Registry sponsor) purchase content from an outside vendor?

CPE sponsors may purchase courses from other vendors or course developers. However, the organization whose Registry ID is included on the certificate of completion is ultimately responsible for compliance with the Statement on Standards for Continuing Professional Education (CPE) Programs (Standards) and NASBA requirements.

The Standards provide a framework for the development, presentation, measurement and reporting of CPE programs. There are more individual standards in the area of CPE program development than in the other categories, which demonstrates the importance and focus on CPE program development to ensure the highest quality of CPE for CPAs.

If a CPE program sponsor plans to issue certificates of completion under its name and Registry number, then the CPE program sponsor must first consider the purchased content based on whether the content was purchased from an entity registered with NASBA on the National Registry of CPE Sponsors.

If the content is purchased from another Registry sponsor, then it will be acceptable for the CPE program sponsor to maintain the author/developer and reviewer documentation from that Registry sponsor in order to satisfy the content development requirements of the Standards.

If the content is purchased from an entity not registered with NASBA on the National Registry, then the CPE program sponsor must independently review the purchased content to ensure compliance with the Standards. If the CPE sponsor does not have the subject matter expertise on staff, then the CPE sponsor may contract with a qualified individual to conduct the review. The CPE sponsor must maintain the appropriate documentation regarding the credentials/experience of both the course developer(s) and reviewer(s).

Need a quick reference guide to use for content considerations? Please use the following:

  1. Is the content based on learning objectives that are S.M.A.R.T? (Specific, Measurable, Alignment, Realistic and Time-oriented.)
  2. Is the program level appropriately classified?
  3. Are prerequisites and advanced preparation requirements clearly stated, and do they correspond with the program level?
  4. Is the most recent publication, revision or review date clearly stated? Tip: Courses that undergo frequent change must be reviewed once per year. Other courses must be reviewed at least every two years.
  5. Is the content developed and reviewed by qualified subject matter experts? Tip: One CPA must be involved in the development process for courses in the accounting and auditing field of study. A CPA, tax attorney or IRS Enrolled Agent must be involved in the development process for courses in the field of study known as taxes.
  6. For specific delivery methods, such as group Internet based or self study, does the content include all requirements (i.e., review questions for self study programs, monitoring mechanisms in group Internet-based programs)?         

For more details on program development requirements, please review the section on “Standards for CPE Program Development” of the 2012 Standards.


What are my compliance responsibilities if I (Registry sponsor) sell services to CPE providers?

A Registry sponsor may sell services to other CPE providers (including Registry and non-Registry sponsors). These services could include providing platforms for delivering group Internet-based or self study programs or a learning management system. However, the organization whose Registry ID is included on the certificate of completion is ultimately responsible for compliance with the Statement on Standards for Continuing Professional Education (CPE) Programs (Standards) and NASBA requirements.

The Standards provide a framework for the development, presentation, measurement and reporting of CPE programs. There are more individual standards in the area of CPE program development than in the other categories, which demonstrates the importance and focus on CPE program development to ensure the highest quality of CPE for CPAs.

When providing services to other CPE providers, if a CPE program sponsor plans to issue certificates of completion under its name and Registry number, then the CPE program sponsor must first consider who is providing the course content.

If the content is provided by another Registry sponsor, then it will be acceptable for the CPE program sponsor to maintain the author/developer and reviewer documentation from that Registry sponsor in order to satisfy the content development requirements of the Standards.

If the content is provided by an entity not registered with NASBA on the National Registry, then the CPE program sponsor must independently review the course content to ensure compliance with the Standards. If the CPE sponsor does not have the subject matter expertise on staff, then the CPE sponsor may contract with a qualified individual to conduct the review. The CPE sponsor must maintain the appropriate documentation regarding the credentials/experience of both the course developer(s) and reviewer(s).

For more details on program development requirements, please review the section on “Standards for CPE Program Development” of the 2012 Standards.