Records Retention Policy

In accordance with the National Association of State Boards of Accountancy (NASBA) Standards for CPE programs, CPE Today implements the following record retention policy:

1. Retention Period: CPE Today will retain all program documentation in electronic format for a minimum of five years from the date of the program offering.
2. Records of Participation: CPE Today will retain records of all participants participating in our programs, including their names, contact details, and the specific courses they have completed.
3. Dates and Locations: Records of program dates and locations (virtual or physical) for both group online webinar events and self-study courses will be maintained.
4. Author/Instructor/Developer/Reviewer Information: For each program, records of the author, instructor, developer, and reviewer names and their credentials will be maintained. For CPAs and tax attorneys serving in these roles, the state of licensure, license number, and status of the license will be recorded. For enrolled agents, their enrolled agent number will be retained.
5. CPE Credits Earned: CPE Today will maintain records of the number of CPE credits earned by each participant for each course.
6. Program Evaluations: Results of program evaluations conducted will be retained.
7. Program Descriptive Materials: All program materials will be retained, including course announcement information and program descriptions.

In line with NASBA standards, CPE Today will retain evidence that program materials were developed and reviewed by qualified parties and records of how CPE credits were determined.

For self-study programs, pilot test records and word count formula calculations, where applicable, along with supporting documentation for the data used in these calculations, will be retained.

For group live programs, in addition to the requirements above, CPE Today will retain program outlines, agendas, speaker notes, or other documentation demonstrating the element of engagement related to course content for each credit of CPE planned for the group live program.