Gozelle CPE Course Content Policies

1. Program Content and Knowledge Level

In accordance with Standard No. 2 and No. 3, Gozelle CPE will publish promotional material specific to each program instance, which will clearly articulate the program content and level so that participants can accurately assess whether the program is appropriate for their development needs. Program knowledge levels will consist of: basic, intermediate, advanced, overview, and update. All programs identified as intermediate, advanced, or update will clearly identify prerequisite education, experience, and/or advanced preparation, if any. Similarly, for courses with the program knowledge of basic and overview, prerequisite education, experience, and/or advanced preparation will also be noted or specifically marked as “none” in course descriptive materials.

2. Content and delivery systems

All learning programs will be developed by individuals having expertise in the subject matter. Expertise will be demonstrated through practical experience and/or education. In accordance with Standard No. 4, course materials will contain the most recent publication, revision, or review date. Courses will be revised as soon as feasible following changes to relative codes, laws, rulings, decisions, interpretations, etc. All learning content will be developed by individuals having expertise in the subject matter. Courses in subjects that undergo frequent changes will be reviewed by a subject matter expert at least once a year. Other courses will be reviewed every 2 years.

3. Content is Developed by a Subject Matter Expert

All learning programs will be developed by individuals having expertise in the subject matter. Expertise will be demonstrated through practical experience and/or education. In accordance with Standard No. 5, at least one active licensed CPA will participate in the development of every program in accounting and auditing. At Gozelle CPE, CPAs will be engaged in the development or review of each program. Additionally, at least one active licensed CPA will participate in the development of every program in taxes.

Programs will be reviewed by qualified persons other than those who developed them. These reviews will occur before the first presentation of these materials and again after each significant revision of the program. A Technical Review Template will document each review and will be maintained for each program along with the reviewer’s professional biography for a period not less than 5 years.

4. Content is Based on Relevant Learning Objectives

All programs will contain relevant learning objectives and outcomes that clearly articulate the knowledge, skills, and abilities that can be achieved by the participants as outlined in Standard No. 2. These objectives will be clearly articulated in course specific promotional materials distributed prior to each instance of the program, thus allowing participants to accurately assess whether their specific development needs will be met.