Accy 2.602(10)(d)(d) CPE credits may not be claimed for time devoted to studying for or taking the CPA examination. Accy 2.602(11)(11) Recordkeeping. A licensee shall retain documentation of each activity for which CPE credits are claimed for at least 5 years from the date on which the activity was completed. Accy 2.602(12)(12) Waiver of CPE credits. The board may waive all or a portion of the CPE credits required under this section if it finds exceptional circumstances such as prolonged illness, disability, or other similar circumstances have prevented a licensee from meeting the requirements. Accy 2.602(13)(13) Board authority. Subject to s. 440.035 (2), Stats., the board has the authority to determine whether CPE learning activities claimed by a CPA satisfy the requirements under this section. Accy 2.602 HistoryHistory: CR 19-049: cr. Register November 2019 No. 767, eff. 12-15-19; correction in (13) made under s. 13.92 (4) (b) 7., Stats., Register November 2019 No. 767. Accy 2.603Accy 2.603 Criteria for acceptance of learning activities. Accy 2.603(1)(1) Qualifying learning activities. Acceptable formats for formal and informal learning activities include all of the following: Accy 2.603(1)(j)(j) Engaging in learning activities similar to those under pars. (a) to (i) that enhance a participant’s professional growth and competence. Accy 2.603(2)(2) Requirements for approval of formal learning activities. The board shall accept a formal learning activity that meets all of the following requirements: Accy 2.603(2)(a)(a) An individual’s participation can be objectively confirmed by a program sponsor. Accy 2.603(2)(b)(b) Materials describing the activity specify all of the following: Accy 2.603(2)(b)5.5. The number of CPE credits awarded by the program sponsor for participating in the activity. Accy 2.603(2)(c)(c) The program sponsor and any individual presenting or supervising the activity have education and experience qualifications appropriate for the activity to enhance the competency of learning activity participants. Accy 2.603(3)(3) Requirements for approval of informal learning activities. The board shall accept an informal learning activity for which the participant has documented all of the following: Accy 2.603(3)(b)(b) The date or dates on which the learning activity was performed and completed. Accy 2.603(3)(d)(d) The number of CPE credits claimed for participating in the activity. Accy 2.603(3)(e)(e) The materials prepared or used by the participant in connection with the learning activity. Documentation the board may accept includes all of the following: Accy 2.603(3)(e)2.2. A copy of an article the participant has read, or the title of the article and the name of the publication in which the article appeared. Accy 2.603(3)(e)4.4. A program outline or handouts from a learning activity attended by the participant. Accy 2.603(3)(e)5.5. A link to reading, video, audio, or other online learning materials or activities performed and completed by the participant. Accy 2.603 HistoryHistory: CR 19-049: cr. Register November 2019 No. 767, eff. 12-15-19; correction in (1) (intro.) made under s. 35.17, Stats., Register November 2019 No. 767.
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