Coming changes in CPE: the AICPA National Curriculum.

Be prepared for major changes improving the design and delivery of continuing professional education.

Say good-bye to vague or general course descriptions. Instead, look for courses described precisely in terms of the specific "learning units" covered. This will help CPAs better plan for CPE, avoid redundant material and compare offerings from different sponsors. As for delivery, except more computer-assisted courses and more CPE on video cassettes.

The National CPE Curriculum. Early in 1987, the American Institute of CPAs national curriculum task force completed its long-term project and released the National CPE Curriculum. The curriculum, which provides a framework of knowledge and skill areas necessary to efficiently plan for CPE, had been developed over several years with input from more than 200 AICPA members in industry, public accounting, academia and government.

Curriculum structure

Here is a look at how the National CPE Curriculum is structured.

Fields of study. The curriculum is organized into six fields of study:

1. Accounting and auditing.

2. Advisory services.

3. Management.

4. Personal development.

5. Specialized knowledge and applications.

6. Taxation.

These are broken down further as follows:

* Categories. Each study field comprises categories. For example, within the accounting and auditing field are research, practice before the Securities and Exchange Commission and government auditing. Categories in the management field include human resources, asset management and contracting for goods and services.

* Learning units. Each category is broken down further into learning units - the building blocks of the curriculum. In most cases, several units make up a single course. This allows CPE program designers flexibility to meet the needs of a variety of audiences - and allows CPAs the flexibility to select courses containing only the subject areas they need.

Fields of employment. In addition to the basic organization into study fields, the entire curriculum also has been grouped into career-specific strands representing the three major employment fields for CPAs: industry, public practice and government. Each employment field omits units that do not apply to a specific career path.

There are 508 learning units for CPAs in public practice, 321 for those in industry and 181 for CPAs in government.

Curriculum use

Over the past few years the AICPA, state CPA societies, universities and other CPE sponsors have begun designing courses based specifically on learning units in the curriculum.

Suppose, as a CPA in industry, you want to know more about mergers and acquisitions in order to guide your company with greater effectiveness. What CPE courses do you need? What courses sequence is best? How can you avoid taking courses that wind up covering the same content? The legwork has already been done, so you can chart effectively the pace and content of your CPE.

To plan your CPE, first consult the National CPE Curriculum to determine the learning units you need. Next, find out which CPE sponsors in your area are offering courses containing the units. Suppose you find a nearby CPA society offering an intermediate course in five weeks. To prepare yourself, you can learn the necessary background material with an AICPA self-study videotape. Then, for the advanced CPE courses, you can select from various sponsors the set of learning units that best minimize duplication.

The needs assessment study

In 1990, the AICPA commissioned a needs assessment study to determine members' CPE needs and the relevance of the National CPE Curriculum's learning units to meeting those needs.

Questionnaires were mailed to a random sample of about 11,000 CPAs: 5,200 in public practice, 3,000 in business and industry and 2,800 in government. (The public practice sample was limited to AICPA members who work in practice units with fewer than 200 CPAs, since larger practice units tend to develop CPE in-house.)

Respondents answered questions about their work, firm size, preference for method of CPE delivery and likelihood of taking a particular CPE course containing a particular learning unit.

Response rates for CPAs in government, business and public accounting were 59%, 44% and 30%, respectively.

Results. The most popular learning units for CPAs in public practice are individual and corporate income tax developments and compilation and review updates. For members in industry, the most popular learning units are accounting and reporting updates, strategic planning and business planning. And for members in government, the most popular are computer applications, ethics and personal development.

Information in the needs assessment database can be cross-tabulated in virtually unlimited ways for CPE course development and marketing. For instance, information can be retrieved about the CPE plans of particular member segments based on characteristics such as type of business, organizational position, firm size, geographical location and so on.

A resource to use. CPAs should be aware of the National CPE Curriculum - and use it - to be more effective in planning and selecting CPE courses.

The National CPE Curriculum (product no. 090101) is available from the AICPA Order Department, 1211 Avenue of the Americas, New York, New York 10036. The price is $55.

AICPA CPE seminar and self-study catalogs can be obtained by calling the AICPA course information hotline at [phone] [[phone] in New York State].

Gary Siegel, CPA, associate professor, the School of Accountancy, DePaul University, Chicago, and president of the Gary Siegel Organization, the opinion research firm that conducted the needs assessment study for the CPE division.