April 2000

State Board Recommends Self-Study Regulations Change to Board of Regents

eMind.com raises members' concerns over half-credit issue

By Amol Tembe

The October unveiling of eMind.com (formerly Yipinet), the NYSSCPA's online education affinity partner, has brought to light some members' concerns regarding the number of credits earned through self-study forms of continuing professional education for New York­licensed CPAs. The New York State Board for Public Accountancy shares these concerns and has made a recommendation to the Board of Regents that the regulation be changed.

"We spoke to Daniel J. Dustin, executive secretary of the New York State Board for Public Accountancy, regarding this issue, and he also recognizes it as a concern," said Fong Chan, NYSSCPA director of government relations. "In fact, the New York State Board for Public Accountancy, at its January 19th meeting, voted to recommend to the Board of Regents that the regulations regarding self-study be amended to distinguish between interactive and noninteractive self-study. The Board of Regents is expected to take action on this recommendation in May. Hopefully, then New York­licensed CPAs can earn full credit through online programs such as eMind.com."

The AICPA identifies two forms of self-study:

1) noninteractive, such as cassette workbook, workbook, and certain CD-ROM formats, and
2) interactive, which includes Internet-based as well as select CD-ROM formats.

"Interactive programs simulate a classroom by providing continuous, interactive feedback to the participant," said Alan Schmelkin, NYSSCPA director of operations. "These courses provide participants with evidence of satisfactory completion of various stages of the program, provide feedback on incorrectly answered questions, and reinforce correctly answered questions. Noninteractive self-study does not accomplish this."

Most states recognize the difference between interactive and noninteractive self-study through the number of CPE credits awarded. "Because most state boards of accountancy, including New York's, award credit to noninteractive self-study participants based on half the amount of time spent on a program, a course worth eight hours would actually take the average participant about sixteen hours to complete," Schmelkin said.

In most states, participants receive the amount of credit hours necessary to complete an interactive self-study program. A course listed as worth eight hours of credit in eMind.com's catalog would actually take eight hours to complete.

Currently, the New York State Education Department does not differentiate between interactive and noninteractive self-study. Therefore, because a noninteractive self-study course is worth only half the credit hours necessary for its completion, New York­licensed CPAs should recalculate the CPE credits displayed for online programs to reflect one-half the number of credits shown. In addition, because partial credit is not allowed, course credit needs to be "rounded down" to the nearest full credit unit. For example, a three-credit course is worth only one credit for New York­licensed CPAs. One-credit courses are not eligible for credit in New York.

The NYSSCPA offers a 50 percent discount off eMind.com's courses to offset this regulation. To receive the discount, members need to enter YIPINY into the discount code field when they register. Those who have already registered without entering the discount code are encouraged to amend their registration by clicking on Update Profile.

"Even the National Association of State Boards of Accountancy recommends that participants check with their state board for CPE approval," Schmelkin said. "It's part of their disclaimer. NASBA-approved programs should display the NASBA logo. A note directs people to check with their state board, as it has the final say over what can and cannot be accepted for CPE credit."

Full CPE credits can, however, be used toward AICPA membership requirements and to meet the requirements of other state boards of accountancy. Registrants who are licensed in other states should check with their respective state boards for self-study requirements. Most state board websites are accessible through www.nysscpa.org. *