QAS Self-Study Standards: Development, Assessment, and Credits

To qualify under NASBA’s QAS self-study standards, a course must be built by qualified subject-matter experts, independently reviewed for technical accuracy, measured for credit using an approved method, structured around specific review-question and final-assessment minimums, and delivered by a sponsor in good standing on the National Registry of CPE Sponsors. The current rules come from the Statement on Standards for CPE Programs jointly issued by NASBA and the AICPA, revised effective January 1, 2024.¹ Any provider seeking QAS approval must comply with that version.

What QAS Approval Covers

QAS Self Study is one of several instructional delivery methods available through the National Registry. When an organization applies to the Registry, it can request approval for group live, group internet-based, QAS self-study, nanolearning, blended learning, or a combination.² Approval for one delivery method does not carry over to another. A sponsor already approved for group live courses still needs a separate QAS review before offering self-study for CPE credit.

Registry listing confirms the sponsor meets general CPE delivery standards. The QAS designation specifically signals that the sponsor’s self-study programs have been individually evaluated for instructional quality, credit measurement, and assessment design. State boards of accountancy retain final authority on which courses they accept.

Who Can Develop and Review the Course

Every QAS program must be built by individuals or teams with demonstrated expertise in the subject, whether from practical experience, formal education, or both.³ Two fields carry additional requirements. Any program covering accounting or auditing topics must involve at least one CPA in development. Any tax program must involve a CPA, a tax attorney, or an IRS enrolled agent.

Before the program goes live, someone other than the developer must review it for technical accuracy. That reviewer has to be qualified in the subject and independent of the development team.⁴ The reviewer confirms the program is technically correct, reflects current professional standards and regulations, and actually addresses its stated learning objectives.

Providers must keep documentation of the reviewer’s credentials on file. NASBA checks this during a QAS review: not just that a review occurred, but that the person who conducted it was qualified.⁵ Content also has to be kept current. A tax course still referencing superseded provisions two years after development would fail a compliance review.

One instructional-design requirement trips up new providers: self-study programs must be built on materials specifically developed for instructional use. A white paper, client memo, or third-party publication cannot be repackaged as a CPE course without substantial instructional redesign.⁶

Learning Objectives

Each course must state measurable learning objectives so participants know what they should be able to do after completing the material. Vague objectives like “understand tax concepts” will not pass a QAS review. Objectives need to be specific enough that assessment questions can meaningfully test whether the participant achieved them. The qualified assessment at the end of the course must cover at least 75 percent of the stated learning objectives.⁶

Review Questions During the Course

Review questions reinforce the material and let participants gauge their understanding as they work through the course. The standards require at least three review questions per CPE credit, placed at sufficient intervals throughout the program.⁶

Every incorrect response must receive evaluative feedback explaining why the answer was wrong. Correct responses must receive reinforcement feedback confirming the reasoning. The feedback requirement applies to every review question in the program, even when the course exceeds the minimum count.

The Qualified Assessment

Participants must pass the qualified assessment (the final exam) with a cumulative score of at least 70 percent to earn CPE credit.⁶ The minimum number of assessment questions is five per CPE credit for the first full credit, with additional questions required for fractional credits above that. A half-credit program requires three assessment questions. A five-credit course needs at least 25 scored questions; a five-and-a-half credit course needs at least 28.

Several formatting rules apply. True-or-false questions are not allowed. Duplicate questions between the review sections and the final assessment are prohibited, except in courses where recalling specific information is the core learning strategy. The assessment must also cover at least 75 percent of the program’s learning objectives, so questions cannot be loaded onto only one or two sections of a multi-topic course.

One-Year Expiration

Each self-study course must include an expiration date. Participants have no longer than one year from the date of purchase or enrollment to complete the qualified assessment.⁶ After that deadline, credit can no longer be issued for that enrollment.

How CPE Credits Are Calculated

Providers cannot estimate completion time and assign credits accordingly. The standards give two approved methods, and documentation of the calculation must be retained for audit.

Pilot Testing

Pilot testing requires at least three qualified individuals who represent the intended audience and are independent of the development team. The average completion time across the group determines the credit value, with 50 minutes of engagement equaling one CPE credit.⁷ Pilot test forms and tester resumes or CVs are submitted with the QAS application. Outlier results should be eliminated, which may mean expanding the sample.

Word Count Formula

The alternative is a calculation based on content volume. Divide total word count by 180, add the actual duration of any audio or video components, then add the number of questions multiplied by 1.85. Divide the total by 50 to get the CPE credit value.⁸

Under both methods, credits are rounded down to the nearest half-increment after the first full credit has been earned.³ A course calculating to 4.3 credits is marketed at 4.0, not 4.5.

Nanolearning and Adaptive Learning

The 2024 standards added specific rules for two newer formats offered under QAS.

A nanolearning program runs a minimum of 10 minutes but less than 20 minutes total. That duration must account for content, review questions, and the qualified assessment combined. Providers use the word count formula to confirm the program meets the 10-minute floor.⁹ The standard review-question and assessment requirements still apply, scaled to the smaller credit amount.

Adaptive learning programs adjust the content path based on a participant’s responses, so different learners may complete different material. These are classified as self-study under the QAS delivery method rather than a separate category.¹⁰ All standard self-study requirements still apply. Credit calculation is where adaptive programs differ. Pilot testing requires at least seven qualified testers instead of three.⁷ Under the word count formula, the sponsor must calculate credit for every possible learner path and average those calculations, submitting documentation of all paths with the application.

Certificates, Records, and the Registry Statement

Certificates of completion must include the sponsor’s name and address, the participant’s name, the program title, the field of study, the date of completion, the instructional delivery method, the amount of CPE credit earned, the signature of the CEO or the person responsible for administering CPE programs, and the Registry sponsor identification number.¹¹ The QAS or National Registry logo is not required. If a provider displays it, the full National Registry statement must appear alongside; in digital formats, a clickable logo that leads to a page displaying the statement is acceptable.¹² The NASBA logo itself is never allowed without written permission; NASBA and the National Registry are considered separate entities for branding.

Providers must retain records for at least five years, including participant completion records, exam scores, participant evaluations, course materials, and the credit calculation documentation (pilot test data or word count worksheets).⁵ Participant evaluations covering whether learning objectives were met, the quality of instructional materials, and overall effectiveness are a compliance requirement, not optional feedback. Failure to produce required records during a compliance review can result in suspension of QAS status.

All promotional materials must include the full National Registry statement, reproduced exactly:¹²

“[Organization name] is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.”

Application and Renewal Fees

Initial application fees scale with the total CPE credits across all self-study programs in the submission:²

0 – 4.0 credits: $1,716
4.2 – 16.0 credits: $2,054
16.2 – 40.0 credits: $2,444
40.2 – 75.0 credits: $3,006
75.2 – 100.0 credits: $3,588
100.2 – 150.0 credits: $4,108
150.2 – 200.0 credits: $4,633
200.2+ credits: $5,195

After initial approval, Registry membership renews annually. Renewal fees are based on the total number of distinct programs across all approved delivery methods, not just QAS self-study:¹³

1 – 15 programs: $910
16 – 25 programs: $1,128
26 – 50 programs: $1,820
51 – 100 programs: $2,907
101 – 250 programs: $3,588
251 – 500 programs: $4,342
501 – 1,000 programs: $4,940
1,001+ programs: $5,980

If the renewal application is not submitted by the first day of the renewal month, NASBA assesses a late fee equal to 50 percent of the annual renewal fee.¹³ For a provider with 300 programs, that turns a $4,342 renewal into $6,513.

States That Require QAS-Approved Self-Study

Individual state boards keep final authority over which courses they accept for CPE credit. Some states go further and specifically require that self-study CPE come from a QAS-approved provider. Florida, Minnesota, Mississippi, Oregon, South Carolina, and Tennessee are among the states with this requirement. Other states accept QAS-approved courses without mandating them exclusively. Providers targeting a national audience generally pursue QAS approval regardless of their home state’s rule, since it removes a potential objection for CPAs in stricter jurisdictions.

1
National Association of State Boards of Accountancy. NASBA and AICPA Approve Revisions to Continuing Professional Education Standards
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National Association of State Boards of Accountancy. Statement on Standards for Continuing Professional Education Programs
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National Association of State Boards of Accountancy. Statement on Standards for Continuing Professional Education Programs
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National Registry of CPE Sponsors. Requirements for Maintaining Documentation Related to Professional Credentials of Authors, Developers, Instructors, and Program Reviewers
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National Association of State Boards of Accountancy. 2024 Statement on Standards for CPE Programs
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NASBA Registry. QAS Self-Study Application Checklist
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National Association of State Boards of Accountancy. QAS Transition Reviewer Checklist
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National Association of State Boards of Accountancy. Explanatory Memorandum – CPE Standards and Fields of Study Exposure Draft
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NASBA Registry. Adaptive Learning Update – Application Process and Procedure
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National Registry of CPE Sponsors. What Elements Are Required to Be Included on the Certificate of Completion
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National Registry of CPE Sponsors. My Organization Wants to Let CPAs Know That We Are Approved on NASBA National Registry of CPE Sponsors
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National Registry of CPE Sponsors. Annual Renewal