The National Association of State Boards of Accountancy and the American Institute of CPAs have approved revisions to the Statement on Standards for Continuing Professional Education Programs, as well as the NASBA Fields of Study document. The Standards changes, which include additional options for virtual learning, are effective Jan. 1, 2024.

Published jointly by NASBA and the AICPA, the CPE Standards provide the framework for the development, presentation, measurement and reporting of CPE programs. The Standards reference the NASBA Fields of Study document, which also was reviewed and evaluated for currency and relevancy.

The Standards revisions were approved by NASBA in October and by the AICPA this month. Among the most significant changes is the addition of a virtual option under the Group Live instructional delivery method (provided certain additional requirements are met). The 2024 Standards include clarifications to assist in the understanding of awarding CPE credit in appropriate increments, in the awarding of CPE credit when multiple presenters are actively involved in instructing one CPE program session, and in communicating and documenting the required attendance monitoring mechanisms for Group Internet Based programs.