Comprehensive CPE Administrative Policies
Effective Date: August 17, 2026
Approved By: Daniel Purvine
Next Review Date: August 17, 2027
Record Retention Policy (Standard 9)
A/E Clarity Consulting and Training, LLC will retain required CPE program documentation for at least five (5) years. For QAS™ Self Study programs, retained records will include participant completion records showing the participant name, completion date, and CPE credits earned; program dates and locations, if applicable; program evaluation results; program descriptive/promotional materials; program materials; the course expiration date; documentation supporting how CPE credits were determined; and the names and credentials of the program author, instructor, developer, and reviewer. For a CPA serving as an author, instructor, developer, or reviewer for an Accounting or Auditing program, A/E Clarity will also retain the state of licensure, license number, and license status. A/E Clarity does not offer programs in the Taxes field of study; tax-specific credential records are therefore not currently applicable.
When pilot testing is used to determine CPE credit for a QAS™ Self Study program, A/E Clarity will retain the date the pilot test was conducted; the intended participant population; the method used to select pilot testers; each pilot tester’s name, credentials, and relevant experience; applicable CPA license information; a summary of actual completion times; and a statement from each pilot tester confirming that the tester was independent of the program development group and was not informed in advance of the expected completion time. Other delivery method-specific records will be retained as required by the applicable CPE Standards.
Course Update Policy (Standard 4)
A/E Clarity Consulting and Training, LLC ensures that course documentation contains the most recent publication, revision, or review date. Courses will be revised as soon as feasible following changes to relevant codes, laws, rulings, decisions, interpretations, or other authoritative guidance. Courses in subjects that undergo frequent change will be A/E Clarity Consulting and Training, LLC reviewed by a qualified subject matter expert at least annually. Other courses will be reviewed at least once every two years. Reviews and revisions will be documented, including the reviewer’s name, credentials, and date of review.
Program Content & Knowledge Level Policy (Standard 3)
A/E Clarity Consulting and Training, LLC ensures all CPE programs are relevant to the professional responsibilities of participants and aligned with clearly defined learning objectives. Programs are assigned an appropriate knowledge level: Basic, Intermediate, Advanced, Overview, or Update. For Intermediate, Advanced, and Update programs, prerequisite education or experience and advance preparation requirements will be clearly identified. For Basic and Overview programs, prerequisite education or experience and advance preparation will be identified when applicable; otherwise, program materials will state “None.” Program content and knowledge level will be aligned, to the extent possible, with the backgrounds and developmental needs of the intended participants.
Content Delivery Systems Policy (Standard 6)
A/E Clarity Consulting and Training, LLC ensures that all CPE programs are delivered through reliable, secure, and appropriate instructional methods, including group live, group internet-based, self-study, nano-learning, or blended formats. Delivery systems accurately track attendance, engagement, and completion, and maintain program integrity. Records are retained for five (5) years.
Content Developed by Subject Matter Experts Policy (Standard 4)
A/E Clarity Consulting and Training, LLC develops its CPE programs internally. Daniel Purvine, CPA, serves as the primary author/developer, and programs are reviewed by qualified individuals who were not responsible for developing the program being reviewed. For programs in the Accounting or Auditing fields of study, A/E Clarity will ensure that at least one licensed CPA in good standing with an active license, or the equivalent of an active license in a U.S. jurisdiction, participates in the development process. A/E Clarity does not offer CPE programs in the Taxes field of study.
Content Based on Relevant Learning Objectives Policy (Standard 3)
A/E Clarity Consulting and Training, LLC ensures all CPE programs are developed and delivered in alignment with clearly defined, measurable learning objectives relevant to the professional responsibilities of participants. Learning objectives describe what participants should be able to accomplish upon completion of the program and are documented, communicated to participants prior to program delivery, and reviewed regularly to maintain relevance and accuracy.
Refund Policy (Standard 8)
All registration fees are non-refundable. Participants are encouraged to verify course suitability and availability before registering. Questions or requests concerning registration or payment errors should be submitted to tr******@*******ty.com and will be reviewed by A/E Clarity Consulting and Training, LLC. If a program is canceled by A/E Clarity Consulting and Training, LLC, participants will receive a full refund or a credit toward a future program.
Cancellation Policy – Provider (Standard 8)
A/E Clarity Consulting and Training, LLC reserves the right to cancel a program due to low enrollment, instructor unavailability, or other unforeseen circumstances. If a program is canceled, registered participants will be notified by email within two business days of the decision to cancel and offered either a full refund or a credit transfer to a comparable future program.
Complaint Resolution Policy (Standard 8)
A/E Clarity Consulting and Training, LLC is committed to participant satisfaction. Complaints should be submitted in writing to Dan Purvine, President at tr******@*******ty.com. Complaints will be acknowledged within 5 business days and reviewed within 15 business days. A written resolution will be provided, and unresolved complaints may be appealed to NASBA’s National Registry of CPE Sponsors.