ADMINISTRATIVE POLICIES FOR CPE PROGRAMS
The following policies apply to CPE programs only.
The Forte International Tax, LLC record retention policy is:
Forte will retain the following specific documentation for 5 years: records of participation; dates and locations of program offerings; author/instructor, author/developer and reviewer names and credentials; number of CPE credits earned by participants; results of program evaluations; program descriptive materials (course announcement information). For the CPA and tax attorney acting as an author/instructor, author/developer and 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. For more information please see, forteintax.com/events/cpeprograms/policies.
The Forte International Tax, LLC refund policy is:
Refunds are accepted for duplicative registration only, when there is a registration fee. When there is no registration fee, the refund policy will not apply.
If a program being offered free of charge, there will be no refunds issued.
Archived versions of the webinar are available at forteintax.com/events. However, archived webinars are not eligible for CPE credit.
The Forte International Tax, LLC program cancellation policy is:
If Forte collects a registration fee for a webinar that is subsequently cancelled by Forte and not rescheduled a full refund will be issued.
The Forte International Tax, LLC course update policy is:
All courses will contain the most recent publication, revision or review date. Courses will be revised as soon as feasible following changes to relative codes, laws, rulings, decisions, interpretations, etc. Courses in subjects that undergo frequent changes will be reviewed by an individual with subject matter expertise at least once a year. Other courses will be reviewed at least every two years. For group live and group internet based programs, the revision or review date is the date of the event.
We assure that the program content and program level is appropriate for the intended participants. The knowledge level of the course will be specified so that participants can determine if the program is appropriate for their development needs. Program knowledge levels consist of: basic, intermediate, advanced, overview and update. All programs identified as intermediate, advanced or update will clearly identify prerequisite education, experience, and/or advance preparation, if any, in precise language so that a participant can readily determine whether they qualify for a program. For courses with the program knowledge of basic and overview, prerequisite education or experience and advanced preparation will be noted, if any, otherwise, state “none” in course announcement or descriptive materials.
Courses will be developed by individuals or teams having expertise in the subject matter. Expertise will be demonstrated through practical experience and/or education. Courses will be revised as soon as feasible following changes to relative codes, laws, rulings, decisions, interpretations, etc. Courses in subjects that undergo frequent changes will be reviewed by an individual with subject matter expertise at least once a year. Other courses will be reviewed at least every two years.
Programs will be reviewed by qualified persons other than those who developed the programs. These reviews will occur before the first presentation of these materials and again after each significant revision of the program. 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) will be in the development of every program in accounting and auditing. The participation of at least one licensed CPA, tax attorney, or IRS enrolled agent (in good standing and holding an active CPA license or the equivalent of an “active” license in a U.S. jurisdiction) will be in the development of each program in the field of study of taxes. 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. As long as this requirement is met at some point during the development process, a program would be in compliance.
Programs will contain relevant learning objectives and outcomes that clearly articulate the knowledge, skills and abilities that will be achieved by the participants.