Rule 20:75:04:02 General continuing professional education program criteria.
20:75:04:02. General continuing professional education
program criteria. To qualify as
acceptable continuing professional education, a program must be a learning
activity that contributes directly to the professional competence of a CPA or
PA in the practice of accountancy. A CPA
and PA performing professional services must have a broad range of knowledge,
skills, and abilities. Acceptable continuing professional education encompasses
programs contributing to the development and maintenance of both technical and
nontechnical professional skills. A
program that promotes professional competence in the practice of accountancy is
defined as one that refers to the process, methods, or principles of accounting
or directly relates to the CPA's and PA's employment and is above the level of
the CPA's and PA's current knowledge.
Acceptable subjects include accounting, assurance/auditing, consulting
services, specialized knowledge and applications, management, taxation, and ethics. Other subjects, including personal
development, may be acceptable if they maintain or improve the CPA's and PA's
competence. A CPA or PA may use a learning plan to evaluate learning and
competency development. The learning plan may be reviewed periodically and
modified as competency needs change.
29 SDR 16, effective August 14, 2002; 31 SDR 97, adopted December 17, 2004,
effective July 1, 2005.
Authority: SDCL 36-20B-12(3).
Implemented: SDCL 36-20B-27.
Restriction on continuing professional education credits for college employees,
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