Algorithm LLC

Continuing Professional Education Online Self-Study Pedagogical Policies

          Since the Internal Revenue Service Continuing Education provider policies follow the AICPA/NASBA Statement on Standards for Continuing Education Professional Education (CPE) Programs (January 2012), it is the policy of Algorithm LLC to employ continuing professional education online self-study pedagogies consistent with such standards. Standard 8.02 requires at least three review questions per CPE credit for each course learning activity. Standard 8.04 requires the course final exam include at least five questions per CPE credit. These standards  impose a 70% pass rate on the course final exam, with no pass rate requirement for course learning activity review questions.

          It is the policy of Algorithm LLC to adopt the Standard 8.02 and 8.04 question numerosity threshold for its courses classified as Basic. However, Algorithm LLC imposes a 70% pass rate on both the course final exam and on course learning activity review questions.

          It is the policy of Algorithm LLC to adopt question numerosity greater than the quantities set by Standards 8.02 and 8.04 for course learning activities and the course final exam for its courses classified as Intermediate and Advanced. However, Algorithm LLC imposes a 70% pass rate on both the course final exam and on course learning activity review questions.

          Finally, it is the policy of Algorithm LLC to require all Lesson Affirmation Tests and Course Final Exams be achieved by a score of 70% or higher. Moreover, it is the policy of Algorithm LLC to set adaptive releases precluding progressive entry until the preceding examination is passed with a score of 70% or greater.

          Algorithm LLC designs its online self-study courses to enable course participants to pragmatically apply the contemporary academic theory its courses advance. As a result, Algorithm LLC has determined the higher testing requirements for Intermediate and Advance courses are in the best professional interests of its course participants.

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