09.38.02.03

.03 Programs Which Qualify.

A. The overriding consideration in determining whether a specific program qualifies is that it shall be a formal program of learning which contributes directly to the professional competence of the individual.

B. Group Continuing Education Programs.

(1) Group continuing education programs will qualify only if §A of this regulation is met and:

(a) An outline is prepared in advance and preserved for review by the Board, if required;

(b) The program is at least 1 hour (50-minute instruction period) in length;

(c) The program is conducted by a qualified instructor;

(d) A record of attendance is preserved; and

(e) The sponsor agrees to admit a member of the Board on request to monitor the program.

(2) These programs include:

(a) Professional development programs of recognized national and state tax preparation organizations;

(b) Technical sessions at meetings of recognized national and state tax preparation organizations;

(c) Noncredit short courses at universities and colleges;

(d) Formal, organized, in-firm education programs; and

(e) Programs offered by other recognized professional or industrial organizations.

C. University and college courses taken for academic credit will qualify only if §A of this regulation is met. Credit towards the continuing education requirement will be calculated at 15 hours for each semester hour credit and 10 hours for each quarter hour credit.

D. Other Programs. A program other than a group program will qualify only if:

(1) The program meets the requirements of §A of this regulation;

(2) An outline is prepared in advance and preserved for review by the Board, if required;

(3) The program is at least 1 hour (50-minute instruction period) in length; and

(4) The program provides evidence of satisfactory completion.

E. Teacher, Lecturer, or Discussion Leader.

(1) Services as a teacher, lecturer, or discussion leader in subjects qualifying for continuing education credit will be included to the extent that it contributes to the applicant’s professional competence. Repetitious presentation, that is, those that are substantially the same subject material, may be included only once each reporting period.

(2) A teacher, lecturer, or discussion leader of a qualifying continuing education program shall receive:

(a) 3 hours of continuing education credit for every hour of presentation for a first-time presentation of a program; and

(b) 1 hour of continuing education credit for every hour of presentation for all subsequent presentations of a program.

F. Subject Matter. The following general subject matter areas are acceptable to the extent that they contribute directly to the expertise of individual income tax preparation:

(1) Taxation;

(2) Practitioner ethics;

(3) Accounting and payroll theory;

(4) Estate, tax, or investment planning;

(5) Computer technology; and

(6) Others, if the applicant can demonstrate a direct relationship between the course and individual income tax preparation.

G. Documentation. The following minimum information concerning each continuing education course shall be maintained by the renewal applicant for 4 years from the date of renewal:

(1) Sponsoring organization;

(2) Course location;

(3) Program title;

(4) Topical course outline;

(5) Content description;

(6) Dates attended;

(7) Hours claimed; and

(8) Information reflecting the expertise of the instructor in the subject matter.