JJ THE CPA Content Development Policies
Continuing Professional Education (CPE) Policies
Program Content and Knowledge Level
In accordance with CPE Standards References: Standard Nos. 2 and 3, JJ THE CPA will publish promotional material specific to each program instance, which will clearly articulate the program content and level so that participants can accurately assess whether the program is appropriate for their development needs. Program knowledge levels will consist of: basic, intermediate, advanced, overview and update. All programs identified as intermediate, advanced, or update will clearly identify prerequisite education, experience, and/or advance preparation, if any. Similarly, for courses with the program knowledge of basic and overview, prerequisite education, experience, and/or advanced preparation will also be noted or specifically marked as “none” in course descriptive materials.
Promotional material will be distributed to the event coordinator via email prior to the event. For Group Internet Based webinars purchased through an online platform, promotional material is prominently displayed online prior to course registration.
Content and Delivery Systems
All learning programs will be developed by individuals having expertise in the subject matter. Expertise will be demonstrated through practical experience and/or education. In accordance with CPE Standards References: Standard No. 4, course materials will contain the most recent publications, revisions, or review date. Courses will be revised as soon as feasible following changes to relative codes, laws, rulings, decisions, interpretations, etc. All learning content will be developed by individuals having expertise in the subject matter. Courses in subjects that undergo frequent changes will be reviewed by a subject matter expert at least once a year. Other courses will be reviewed every 2 years.
Content is Developed by a Subject Matter Expert
All learning programs will be developed by individuals having expertise in the subject matter. Expertise will be demonstrated through practical experience and/or education. In accordance with CPE Standards Reference: Standard No. 5, at least one active licensed CPA (in good standing and holding an active license or the equivalent of an “active” license in a U.S. jurisdiction) will participate in the development of every program in accounting and auditing (and all other fields of study). The participation of at least one licensed CPA, tax attorney, or IRS enrolled agent (in good standing and holding an active CPA license or the equivalent of an “active” license in a U.S. jurisdiction) is required in the development of each program in the field of study of taxes. At JJ THE CPA, Joshua Jenson, CPA, will be engaged in the development of each program.
Programs will be reviewed by qualified persons other than those who developed them. These reviews will occur before the first presentation of these materials and again after each significant revision of the program. Each review will be documented and will be maintained for each program along with the reviewer’s professional biography for a period not less than 5 years.
Content is Based on Relevant Learning Objective
In accordance with CPE Standards Reference: Standard No. 2, all programs will contain relevant learning objectives and outcomes that clearly articulate the knowledge, skills, and abilities that can be achieved by the participants. These objectives will be clearly articulated in course specific promotional materials distributed prior to each instance of the program, thus allowing participants to accurately assess whether their specific development needs will be met.