20:75:04:15Documentation

for continuing professional education credit. A CPA or PA must document the credit claimed with the following acceptable evidence of completion: (1) For group programs, a certificate or other verification supplied by the CPE program sponsor; (2) For self-study programs using a pilot test, a certificate of completion from the CPE sponsor that has been approved by NASBA's National Registry of CPE Sponsors or NASBA's Quality Assurance Service after satisfactory completion of an examination; (3) For self-study programs using the word count formula, a certificate of completion from the CPE sponsor that has been approved by NASBA's national registry of CPE sponsors or NASBA's quality assurance service after satisfactory completion of the course; (4) For instruction credit, a certificate, program outline, or other verification supplied by the CPE program sponsor; (5) For a university or college course that is successfully completed for credit, a record or transcript of the grade the participant received; (6) For university or college noncredit courses, a certificate of attendance issued by a representative of the university or college; (7) 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; (b) A statement from the writer supporting the number of CPE hours claimed; and (c) The name and contact information of the independent reviewer or publisher; (8) For independent study programs, a certificate of completion from the CPE sponsor that has been approved by NASBA's National Registry of CPE Sponsors or NASBA's Quality Assurance Service after satisfactory completion of the course; (9) For nano learing program a certificate of completion from the CPE sponsor that has been approved by NASBA's national registry of CPE sponsors or NASBA's quality assurance service after satisfactory completion of the course.

Source: 31 SDR 97, adopted December 17, 2004, effective July 1, 2005; 41 SDR 111, effective January 19, 2015; 45 SDR 84, effective December 20, 2018; effective July 1, 2019.