Record Retention Policy

Records related to training programs provided for NASBA-certified CPE credit will be retained for a minimum of five years from the program date. Records may be maintained in electronic or physical format, provided they are accessible and capable of being reproduced upon request.

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Audit Forward is responsible for maintaining all required records and ensuring they are available to NASBA or other regulatory bodies upon request.

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Specific documentation retained includes:

• Records of participation

• Dates and locations of program offerings

• Author/instructor, author/developer, and reviewer names and credentials

  • For the CPA and tax attorney acting as an author/instructor, author/developer, and content reviewer for accounting, auditing, or tax program(s), the state of licensure, license number, and status of license will be maintained.

  • For the enrolled agent acting in such capacity for tax program(s), information regarding the enrolled agent number will be maintained.

• Number of CPE credits earned by participants

• Results of program evaluations 

• Training flyer with course description, objectives, and related program information

• Results of polling questions by attendee

 

Refund and Cancellation Policy

Participants who register for Audit Forward programs may cancel their registration up to one week (five business days) prior to the program start date and receive a refund or credit. Refunds for cancellations within one week (five business days) will not receive a refund. Cancellation requests must be made via email to elizabeth@auditforward.com. Please note that this policy only applies to Audit Forward sponsored CPE events, and not events where Elizabeth McDowell is a speaker but is not providing the CPE certificates.

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If Audit Forward cancels or reschedules a NASBA-certified CPE training, registered participants will be notified as soon as reasonably practical.  Participants will be notified via email on file in the event Audit Forward cancels an event, and every effort will be made to reschedule the program for a future date. If rescheduling is not possible, participants will be offered a refund.

 

Complaint Resolution Policy

All complaints or comments can be directed to Audit Forward via email at elizabeth@auditforward.com. Company contact information, including email address, website, and LinkedIn profile URL, will be provided to participants at the conclusion of every program so that they may easily contact Audit Forward in the event of a complaint or comment.

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All complaints will be acknowledged promptly and reviewed by Audit Forward. Appropriate actions will be taken as necessary to address concerns and improve future training programs.

Documentation of complaints and their resolution will be maintained in accordance with the Record Retention Policy.

 

Course Update Policy

Documentation for all courses will contain the most recent publication, revision, or review date. Course materials are reviewed and updated by the instructor or a qualified subject matter expert to ensure content remains accurate, relevant, and aligned with applicable professional standards.

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Courses will be updated in a timely manner following significant changes to relevant codes, laws, rulings, decisions, interpretations, professional standards, or industry practices. Courses in subject areas that undergo frequent changes will be reviewed by a subject matter expert at least once per year. Other courses will be reviewed at least once every two years.

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In practice, Audit Forward reviews and updates course materials prior to each training session offered to ensure that participants receive the most current and relevant information. For all group live and group Internet based programs, the revision date is the date of the event.

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Content Development Policy

Audit Forward’s Content Development Policy ensures compliance with Standards 4-01 and 5. Audit Forward meets these requirements by affirming:

• Courses are developed by individuals or teams having expertise in the subject matter. Expertise may be demonstrated through practical experience and education.

• For courses with Auditing or Accounting fields of study the participation of at least one licensed CPA (in good standing and holding an active license or the equivalent of an “active” license in a U.S. jurisdiction) is required in the development of every program.

• For courses with a Taxes field of study the participation of at least one licensed CPA, tax attorney, or IRS enrolled agent (in good standing and holding an active license or the equivalent of an “active” license in a U.S. jurisdiction) is required in the development of each program. In the case of the subject matter of international taxes, the participation of the equivalent of an “active” licensed CPA for the international jurisdiction involved is permitted.

• Content and delivery system(s) used are current, effectively designed, and accurate.

 

Content Review Policy

Audit Forward meets these requirements by affirming:

• Programs are reviewed by qualified people other than those who developed the programs.

• Individuals or teams qualified in the subject matter must review programs.

• Reviews must occur before the first presentation of the materials and again after each significant revision of the program.

• For courses with Auditing or Accounting fields of study the participation of at least one licensed CPA (in good standing and holding an active license or the equivalent of an “active” license in a U.S. jurisdiction) is required in the development of every program.

• For courses with a Taxes field of study the participation of at least one licensed CPA, tax attorney, or IRS enrolled agent (in good standing and holding an active license or the equivalent of an “active” license in a U.S. jurisdiction) is required in the development of each program. In the case of the subject matter of international taxes, the participation of the equivalent of an “active” licensed CPA for the international jurisdiction involved is permitted.

 

Program Content & Knowledge Level Policy

Audit Forward designs all training programs to ensure that course content is accurate, relevant, and appropriate for the intended audience. Programs are developed to provide practical, actionable learning that supports the professional development of participants.

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Each course is developed using clearly defined learning objectives that describe the knowledge or skills participants are expected to gain from the program. Course content, instructional materials, exercises, and activities are designed to align directly with these learning objectives.

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Training programs may include a variety of instructional components such as presentations, real-world scenarios, case studies, facilitated discussion, hands-on exercises, and audience engagement tools. These methods are selected to reinforce the learning objectives and support effective adult learning.

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Audit Forward identifies and communicates the knowledge level for each training program. Knowledge levels are assigned based on the experience and background expected of participants and are defined as follows:

• Basic – Program knowledge level most beneficial to CPAs new to a skill or an attribute. These individuals are often at the staff or entry level in organizations, although such programs may also benefit a seasoned professional with limited exposure to the area.

• Intermediate – Program knowledge level that builds on a basic program, most appropriate for CPAs with detailed knowledge in an area. Such persons are often at a mid-level within the organization, with operational or supervisory responsibilities, or both.

• Advanced – Program knowledge level most useful for individuals with mastery of the particular topic. This level focuses on the development of in-depth knowledge, a variety of skills, or a broader range of applications. Advanced level programs are often appropriate for seasoned professionals within organizations; however, they may also be beneficial for other professionals with specialized knowledge in a subject area.

• Overview – Program knowledge level that provides a general review of a subject area from a broad perspective. These programs may be appropriate for professionals at all organizational levels.

• Update – Program knowledge level that provides a general review of new developments. This level is for participants with a background in the subject area who desire to keep current.

 

All programs identified as intermediate, advanced or update will clearly identify prerequisite education, experience, and advanced preparation in precise language so that potential participants can readily ascertain whether they qualify for the program. For courses with a program knowledge level of basic and overview, prerequisite education or experience and advanced preparation must be noted, if any, otherwise, state "none" in course announcement or descriptive materials (promotional material.) 

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The designated knowledge level for each program is included in course descriptions, promotional materials, and training documentation so participants can determine whether the course is appropriate for their level of experience.

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Learning Objectives Policy

Audit Forward’s Content Review Policy ensures compliance with Standard 2. Audit Forward meets these requirements by affirming:

• Measurable learning objectives and outcomes are embedded in every program.

• Learning objectives avoid the use of vague verbiage (learn, understand, know).

• Learning objectives are measurable.

• Learning objectives articulate what the participant will be able to do upon course completion.

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Instructional Methods Policy

Audit Forward training programs incorporate a variety of instructional methods designed to support effective adult learning and participant engagement.

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Instructional approaches may include:

• Instructor-led presentations

• Case studies and real-world scenarios

• Interactive discussions

• Hands-on exercises using sample datasets or audit scenarios

• Polling questions or audience response tools

• Small group activities or facilitated problem-solving exercises

 

The instructional methods selected for each program are intended to reinforce learning objectives and provide participants with opportunities to apply concepts in practical contexts.

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Instructor Qualifications Policy

Audit Forward ensures that all instructors possess appropriate qualifications and subject matter expertise relevant to the topics they present.

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Instructor qualifications are evaluated based on:

• Professional certifications and credentials

• Relevant professional experience in the subject area

• Teaching or training experience

• Demonstrated expertise in the course topic

 

Instructor biographies and credentials are documented as part of the course development records. Instructors are responsible for maintaining current knowledge of the subject matter and ensuring that course content remains accurate and relevant, and instructors will maintain active professional licenses (CPA, CIA).

 

Determination of CPE Credits Policy

Audit Forward determines the number of CPE credits awarded for each program based on the estimated time required to complete the instructional content. Credit hours are calculated in accordance with NASBA guidelines, which define one CPE credit as 50 minutes of participation in a learning activity.

 

Time estimates for courses are based on:

• Length of instructional content

• Time required for exercises or participant activities

• Time allocated for discussion and interaction

 

Breaks, meals, and other non-instructional activities are not included when determining CPE credit.

 

Attendance Monitoring Policy

Group Live Attendance Monitoring Policy:

For Group Live events, instructors will inform class participants that attendance will be monitored per NASBA requirements to ensure the correct number of CPE credits are assigned to each participant. The instructor will require participants to sign in and out by recording the time they enter/leave at the start of the program, lunch break (if applicable), and the end of the program. The instructor or other designated support person will also oversee the maintenance of an “exception log” noting when an individual misses more than 10 minutes of the seminar. In instances where the class size is large, the instructor will solicit the assistance of an event coordinator to accurately monitor attendance. The instructor or designated support person is recognized as the attendance monitor and assumes the necessary responsibilities. The participant-to-attendance monitor ratio must not exceed 25:1, unless there is a dedicated attendance monitor in which case the participant to-attendance monitor ratio must not exceed 100:1.

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To receive partial credit, a minimum of one full credit must be awarded initially, but after the first credit has been earned, credits will be awarded in one-half increments (1.0, x.5, and so on).

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Audit Forward will maintain electronic copies of sign-in sheets and exception logs for a period of not less than five years.

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Group Internet-Based Attendance Monitoring Policy:

For Group Internet Based webinars, attendance and participation will be monitored electronically via Microsoft Teams’ built-in reporting tools, as well as via the Slido polling questions. The name and email address of each training participant, as well as the time they entered the meeting and the time they left it, will be documented. Additionally, the electronic monitoring mechanism will employ at least three instances of interactivity (i.e. poll questions) completed by the participant per CPE credit. These mechanisms will be of sufficient frequency and lack predictability. The participants’ responses to such interactive elements will be recorded electronically by the webinar platform.

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Group Internet Based webinars offered via the Microsoft Teams platform feature four attendance checks every 50 minutes. Attendees must complete at least three such attendance checks during each 50-minute increment.

 

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

• 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 at least three poll questions per CPE hour to receive credit. 

• 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 three 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. 

• Engagement Predictability: For all programs the mechanisms will be sporadic and unpredictable. 

• Communication by Presenter: The presenter will communicate how the mechanisms (Microsoft Teams platform) affect participants’ attendance.

• Login/Logout Timestamps: Microsoft Teams will record precise login and logout times for each participant, ensuring accurate calculation of attended time. These documents will be maintained by Audit Forward in accordance with the Record Retention Policy.

 

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.

Audit Forward will maintain electronic copies of all records for a period of not less than five years.

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Program Evaluation Policy

Participants will be provided the opportunity to evaluate each training program upon completion. Program evaluations are typically administered through electronic surveys distributed to participants following the course using Zoho Surveys.

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Evaluation questions may address:

• Achievement of learning objectives

• Relevance and usefulness of the course content

• Effectiveness of the instructor

• Quality of instructional materials

• Suggestions for improvement

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Evaluation results are reviewed by Audit Forward to identify opportunities to improve course content, delivery methods, and participant experience. Evaluation records are maintained in accordance with the Record Retention Policy.