§ 11.71. Responsibilities of program sponsor.

 In addition to meeting the requirements in §  11.69a (relating to approval of program sponsor), a program sponsor shall comply with the following:

   (1)  Program level of difficulty. A program sponsor shall specify the level of knowledge to be imparted under the program. The levels of knowledge may be expressed in a variety of ways, all of which should be informative to potential participants. For example, a program may be described as having the objective of imparting technical knowledge at levels such as basic, intermediate, advanced or overview, which might be defined as follows:

     (i)   A basic level program teaches fundamental principles or skills to participants having no prior exposure to the subject area.

     (ii)   An intermediate level program builds on a basic level program in order to relate fundamental principles or skills to practical situations and extend them to a broader range of applications.

     (iii)   An advanced level program teaches participants to deal with complex situations.

     (iv)   An overview program enables participants to develop perspective as to how a subject area relates to the broader aspects of accounting or brings participants up-to-date on new developments in the subject area.

   (2)  Recommendation of education and experience prerequisites. A program sponsor shall clearly identify what prerequisites are suggested for enrollment. If no prerequisite is necessary, a statement to that effect should be made. Prerequisites should be specified in precise language so potential participants can readily ascertain whether the program would be beneficial to them or whether the program is above or below their level of knowledge or skill.

   (3)  Development of the program. A program sponsor shall ensure that programs are developed by individuals qualified in the subject matter and in instructional design. This subsection is not intended to require that any individual program sponsor be both technically competent and competent in instructional design. Its purpose is to ensure that both types of competency are represented in the program’s development, whether one or more persons are involved in that development. Mastery of the technical knowledge or skill in instructional design may be demonstrated by appropriate experience or educational credentials.

   (4)  Program review. A program sponsor shall review the course materials annually to ensure that they are accurate and consistent with currently accepted standards relating to the program’s subject matter. Between these reviews, errata sheets should be issued when appropriate, and obsolete material should be deleted. Between the time a new pronouncement is issued and the issuance of errata sheets or removal of obsolete materials, the instructor is responsible for informing participants of changes. If, for example, a new accounting standard is issued, a program will not be considered current unless the ramifications of the new standard have been incorporated into the materials or the instructor appropriately informs the participants of the new standard.

   (5)  Disclosure of prospective participants. A program sponsor shall disclose in advance to prospective participants the objectives, prerequisites, experience level, content, required advanced preparation, teaching method and number of continuing education credits involved in the program.

   (6)  Selection and review of instructors. A program sponsor shall select and assign qualified instructors for the continuing education program. A program sponsor should evaluate the performance of the instructors at the conclusion of each program to determine their suitability for continuing to serve as instructors in the future.

   (7)  Number of participants and adequacy of physical facilities. A program sponsor shall ensure that the number of participants and the physical facilities are consistent with the teaching methods to be utilized. Because the learning environment is affected by the number of participants and by the quality of the physical facilities, a program sponsor has an obligation to pay serious attention to both of these factors. The maximum number of participants for a case-oriented discussion program, for example, should be considerably less than for a lecture program. The seating arrangement is also very important. For discussion presentation, learning is enhanced as seating is arranged so that participants can easily see and converse with each other. If small group sessions are an integral part of the program format, appropriate facilities should be made available to encourage communication with a small group.

   (8)  Program evaluation. A program sponsor shall provide a program evaluation in accordance with the following:

     (i)   Evaluations shall be solicited from both the participants and instructors. The objective of evaluations is to encourage the program sponsor to strive for increased program effectiveness. Programs should be evaluated to determine whether:

       (A)   Objectives have been met.

       (B)   Prerequisites were necessary or desirable.

       (C)   Facilities were satisfactory.

       (D)   Instructors were effective.

       (E)   Advanced preparation materials were satisfactory.

       (F)   The program content was timely and effective.

     (ii)   Evaluations may take the form of pretests for advanced preparation, posttests for effectiveness of the program, questionnaires completed at the end of the program or later, oral feedback to the instructor or sponsor, and so forth. Instructors should be informed of their performance, and the program sponsor should systematically review the evaluation process to ensure its effectiveness.

   (9)  Attendance records. A program sponsor shall maintain and retain accurate records of attendance for a 5-year period.

   (10)  Course materials. A program sponsor shall retain a written outline of course materials for a 5-year period.

   (11)  Certificate of completion. A program sponsor shall provide participants with a certificate of completion evidencing satisfactory completion and attendance of the program.

   (12)  Promotional materials. A program sponsor shall identify the subject area—see §  11.63 (relating to continuing education subject areas)—of the program in the promotional materials.

   The provisions of this §  11.71 amended under sections 3(10), 6 and 8.2 of the CPA Law (63 P. S. § §  9.3(10), 9.6 and 9.8b).

   The provisions of this §  11.71 adopted September 21, 1979, effective September 22, 1979, 9 Pa.B. 3238; amended December 30, 1994, effective December 31, 1994, 24 Pa.B. 6559; amended January 12, 2001, effective January 13, 2001, 31 Pa.B. 151. Immediately preceding text appears at serial pages (206129) to (206130).

   This section cited in 49 Pa. Code §  11.61 (relating to scope); and 49 Pa. Code §  11.72 (relating to sponsor’s failure to comply with continuing education requirements).