CPE Administrative Policies
Record Retention Policy
GAAP Dynamics retains documentation related to the issuance of CPE credits for a minimum of five years. This documentation includes:
- Records of participation
- Dates and locations of program offerings
- Names and credentials of the developer(s)/facilitator(s) of the materials, as well as the reviewer(s), including the state of licensure, license number and status of license
- Evidence of course development and review by qualified parties
- Number of CPE credits earned by participants
- Record of how CPE credits were calculated
- Results of program evaluations
- Program materials
- Materials related to program description such as course announcements, landing pages, and/or emails
The state of licensure, license number, and status of license for CPA developers, reviewers, and facilitators is also maintained.
In addition to the above, we retain the following documentation related to the delivery methods:
Group Live
- The program outline or design document, agenda, slides, speakers’ notes, suggested solutions for class discussion questions, and any other documentation that evidences the element of engagement related to course content during each credit of CPE planned for the group live program.
Group Internet Based
- Evidence of real-time interaction of a facilitator such as a recording of the webinar and/or slides and speakers’ notes, as well as how we monitor attendance and participant engagement (e.g., polling questions)
- Documentation that serves as evidence of each individual participant’s response to the attendance monitoring mechanisms
Self Study
- We intend to utilize method 2 (word count formula) as the basis for CPE credit for our self study programs. Documentation includes the word count formula calculation, as well as the supporting data used in the word count formula. This includes:
- Word count
- Number of review questions (i.e., knowledge check questions), exercises, and final examination questions
- Duration of audio or video segments, or both, if applicable
- Actual calculation
Nano Learning
- We intend to utilize method 2 (word count formula) as the basis for CPE credit for our nano learning programs. Documentation includes the word count formula calculation, as well as the supporting data used in the word count formula. This includes:
- Word count
- Number of review questions (i.e., knowledge check questions), exercises, and final examination questions
- Duration of audio or video segments, or both, if applicable
- Actual calculation
Program Cancellation and Refund Policies
Group Live
Unless otherwise specified in the engagement letter, clients have the right to cancel a course without incurring cancellation fees if we are notified at least six weeks before the course was originally due to commence. If the client cancels thereafter, we will charge 50% of our total fee as a cancellation fee. In addition, by signing the engagement letter, the client authorizes us to purchase travel arrangements (e.g., flights, hotels, pre-arranged transportation, etc.) associated with the training. In the event that the client cancels the course, they will be invoiced for any resulting cancellation / change fees associated with travel arrangements.
We will make every effort to have our facilitator present for your program. However, we cannot guarantee that any specific individual will facilitate your program and are not responsible for situations beyond our control such as travel delays, Acts of God, illness, medical emergencies, etc. which may prohibit a facilitator from being present. Under such circumstances, we will not charge you for the facilitator’s time; however, any costs related to the training (i.e., event space charges, hotel charges, cancellation fees for participant airfare, etc.) will be your responsibility. In the event that GAAP Dynamics must cancel the course, GAAP Dynamics will communicate with you as soon as possible via email and/or phone. Under this circumstance, we will work with you to reschedule the program as soon as possible.
Group Internet Based
Unless otherwise specified in the engagement letter, clients have the right to cancel a course without incurring cancellation fees if we are notified at least six weeks before the course was originally due to commence. If the client cancels thereafter, we will charge 50% of our total fee as a cancellation fee.
We will make every effort to have our facilitators present for your webinar. However, we cannot guarantee that any specific individuals will facilitate your webinar and are not responsible for situations beyond our control such as technology issues, Acts of God, illness, medical emergencies, etc. which may prohibit a facilitator from being able to facilitate the webinar on the scheduled date/time. Under such circumstances, we will communicate with you as soon as possible via email and/or phone and work with you to determine a mutually convenient time to reschedule the webinar.
Self Study and Nano Learning
Unless otherwise mutually agreed in writing, you may cancel a self-study or nano-learning course for a full refund or credit if the cancellation is made within 24 hours of purchase and before the course has been started. Any credit issued must be used within one (1) calendar year from the date of issuance. No cancellations will be accepted more than 24 hours after purchase, and under no circumstances will refunds be provided once CPE credit has been awarded. Please note that self study and nano learning courses expire after one year and no refunds are given for expired courses.
In the unlikely event that we must cancel, or a program is no longer available, we will inform registered participants via email and provide them with a full refund of the original purchase price or credit.
CPE Subscription
Subscriptions renew automatically at the end of each billing period (monthly or annually, depending on your selection) using the payment method on file. You may cancel at any time, and your payment method will not be charged for the next billing cycle.
Full refunds are available if cancellation occurs within 24 hours of purchase and before beginning any course. Refunds are not available once a course has been started or CPE credit has been awarded.
Free and Internal Programs
If a learning program is offered for free, then it will be clearly labeled “No fee” and a refund policy is not applicable. Similarly, we do not have a refund policy for learning programs offered internally.
Complaint Resolution Policy
GAAP Dynamics has implemented a complaint resolution policy to resolve any issues or concerns regarding programs and services. All concerns and/or complaints will be managed on a case-by-case basis. Resolution will involve an analysis and review of all the pertinent facts of each case.
Any complaint should include your name and contact information as well as a detailed description of the complaint and any action you would like us to take to resolve your complaint. All complaints will be reviewed by Rachel Klein. Please contact Rachel Klein via email at rklein@gaapdynamics.com or call (804) 897-0608 to speak with her directly.
If you are unsatisfied with the resolution, you may escalate the matter by contacting NASBA directly through their online complaint form. As an approved NASBA sponsor, we acknowledge that NASBA has final authority on the acceptance of CPE credits and compliance with their standards.
Course Update Policy
Courses are revised as soon as feasible following changes to the relevant pronouncements, codes, laws, rulings, decisions, interpretations, etc. Courses are reviewed by a qualified subject matter expert (licensed, active CPAs if the field of study is accounting or auditing) every two years, at a minimum, to ensure compliance, however courses in subjects that undergo frequent changes are reviewed at least annually. We document the most recent publication, revision, or review date of the learning programs within the training materials and/or supporting documentation. For learning programs delivered under the Group Live, Group Internet Based, Nano learning, and QAS Self Study delivery method, this revision/review date is the date of the program. As such, the facilitator is responsible for ensuring the most recent information is communicated to participants during the event.
Program Content Development Policies
Program Content and Knowledge Level Policy
Our Program Content & Knowledge Level Policy ensures compliance with Standards 2 and 3. GAAP Dynamics analyzes program content and determines the appropriate knowledge level for each program offered. Program knowledge levels consist of basic, intermediate, advanced, overview, and update.
GAAP Dynamics also identifies prerequisite and advance preparation needs as applicable to each program. All programs identified as intermediate, advanced, or update will list prerequisite education/experience needed. For programs identified as basic or overview which do not necessitate prerequisites, we will state, “none” in the program description/promotional materials.
Content Development Policy
Our Content Development Policy ensures compliance with Standards 4-01 and 5. Programs are developed by individuals or teams having expertise in the subject matter. Expertise may be demonstrated through practical experience and education. The participation of at least one licensed CPA (in good standing and holding an active license or the equivalent of an “active” license in a U.S. jurisdiction) is required in the development of every program in accounting and auditing. The participation of at least one licensed CPA, tax attorney, or IRS enrolled agent (in good standing and holding an active license or the equivalent of an “active” license in a U.S. jurisdiction) is required in the development of each program in taxes. In the case of the subject matter of international taxes, the participation of the equivalent of an “active” licensed CPA for the international jurisdiction involved is permitted.
Content Review Policy
Our Content Review Policy ensures compliance with Standards 5 and 5-01. Programs are reviewed by qualified people other than those who developed the programs. Individuals or teams qualified in the subject matter must review programs. These reviews must occur before the first presentation of the materials and again after each significant revision of the program. The participation of at least one licensed CPA (in good standing and holding an active license or the equivalent of an “active” license in a U.S. jurisdiction) is required in the development of every program in accounting and auditing. The participation of at least one licensed CPA, tax attorney, or IRS enrolled agent (in good standing and holding an active license or the equivalent of an “active” license in a U.S. jurisdiction) is required in the development of each program in taxes. In the case of the subject matter of international taxes, the participation of the equivalent of an “active” licensed CPA for the international jurisdiction involved is permitted.
Learning Objectives Policy
Our Learning Objectives Policy ensures compliance with Standard 2. GAAP Dynamics embeds relevant and measurable learning objectives and outcomes within every program. Learning objectives avoid the use of vague verbiage (learn, understand, know), are measurable, and articulate what the participant will be able to do upon course completion.
Attendance Policies
Group Live
Introduction
For all Group Live sessions, the CPA facilitators are in charge of monitoring attendance for all sessions. Instructions for signing in to the live session are provided to all participants upon arrival into the classroom. This may be accomplished verbally or through posted directions on the slides or instructions left around the classroom (i.e., printed and placed on doors and desks). Instructions require participants to sign in to the sign in sheet either manually or electronically. Manual sign-in sheets are based off the template provided by the NASBA website. Electronic sign-in utilizes a QR code within the slides to bring up a google form to sign-in.
Late arrivals / Early departures
Instructions are provided by the facilitator that any early departures or late arrivals should be noted on the sign-in sheet. With electronic sign-in, the participants sign-in time is automatically timestamped by the electronic device. For a paper sign-in sheet, there is a column to list any exception details. It is the responsibility of the facilitator to verify the exception details column before signing off on the attendance form. Instructions are posted on tables/doors around the room to instruct participants to sign out before exiting the classroom.
Breaks / Lunch
Only actual break times are included within the CPE calculation. Proof of CPE calculation should be contained either on the sign-in sheet itself, if a manual sign in sheet was used, or within the spreadsheet if a digital sign-in sheet is used.
Group Internet Based
Polling questions
Participants hoping to earn CPE must answer a minimum number of polling questions based on the recommended CPE credit. GAAP Dynamics includes the following, at a minimum:
| CPE credit | Number of polling questions |
| 1.0 | 3 |
| 1.5 | 5 |
| 2.0 | 6 |
Attendance time
Each participant must attend for a minimum of 50 minutes per credit hour to receive CPE. This timing is computed by the program utilized to deliver the training (e.g., On24).
PCA Grading Policies
QAS Self Study
General
For all QAS Self-Study courses, GAAP Dynamics provides post course assessment (PCA) questions based on the recommended CPE credit. GAAP Dynamics includes the following, at a minimum:
| CPE credit | Number of PCA questions |
| 0.5 | 3 |
| 1.0 | 5 |
| 1.5 | 8 |
| 2.0 | 10 |
Participants are able to take the course as many times as possible until passing with a score of at least 70%. No feedback is provided until the participant passes the course.
Nano Learning
Nano Learning courses, contain no more and no less than 2 post course assessment questions. Participants are required to pass the assessment with a minimum of 100%. Participants are required to retake the course if they do not achieve a 100% on the assessment. No feedback is provided until the participant passes the course.