This policy outlines the requirements for attendance and participation in our Group Internet-Based CPE programs, designed to comply with the National Association of State Boards of Accountancy (NASBA) Statement on Standards for Continuing Professional Education (CPE) Programs. 

I. Attendance Monitoring Policy 

Our Group Internet-Based programs utilize technological mechanisms to monitor participant attendance and engagement throughout the entire program. These mechanisms include, but are not limited to:

• Polling Questions: Interactive polling questions will be integrated at regular intervals throughout the program. Participants must respond to a minimum percentage of these polls to demonstrate active engagement. It is required to answer all polls during the session. 
• Attention Monitoring: The platform will monitor participant presence and activity. Extended periods of inactivity may result in a loss of attendance credit. 
• Login/Logout Timestamps: The Zoom Platform will record precise login and logout times for each participant, ensuring accurate calculation of attended time. These documents will be maintained by the organization. 
• Communication by Presenter: The presenter will communicate how the mechanisms (Zoom platform) affect participants’ attendance. 
• Lack Predictability: For all programs the mechanisms will be sporadic and unpredictable. 

II. Participation Requirements 

To receive full CPE credit, participants must not only attend but also actively participate in the program. This includes:

• Responding to Polling Questions: Participants must answer all three polling questions posed during the live session. 
• Engaging with Content: In accordance with the Standards of the National Registry of CPE Sponsors, CPE credits have been granted on a 50-minute hour. All Students must answer a minimum of 3 polling questions presented during that time. ‍
• Interactive Features: Participants are encouraged to utilize interactive features such as chat functions for questions and discussions, demonstrating active participation. However they cannot be used as a monitoring mechanism. 

III. Verification of Participation 

Upon completion of the program, participation will be verified based on the data collected through the attendance monitoring mechanisms. Only participants who meet the minimum attendance and participation thresholds will be eligible for CPE credit. 

IV. Technical Requirements and Support 

Participants are responsible for ensuring they have the necessary technical equipment and internet connection to participate effectively. We recommend a stable internet connection and a device capable of running the webinar platform. Technical support will be available during live sessions to assist participants with any technical difficulties that may arise. 

V. Certificate of Completion 

Certificates of completion will be issued only to participants who have successfully met all attendance and participation requirements. Certificates will clearly state the number of CPE credits earned. 

VI. Record Retention 

Attendance and participation records will be maintained for a minimum of five years, as required by NASBA standards. These records will be available for review by regulatory bodies upon request.

VII. Non-Compliance 

Failure to meet the attendance and participation requirements will result in the forfeiture of CPE credit for the program. No partial credit will be awarded for incomplete attendance or participation. 

VIII. Appeals Process 

Participants who believe there was an error in their attendance or participation record may submit a written appeal within 10 business days of the program's completion. The appeal should include a detailed explanation and any supporting documentation. All appeals will be reviewed and a decision communicated within 15 business days.