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1. It is recommended that you view this course over a wired or wireless broadband Internet connection, and NOT over a cellular (3G, 4G, LTE, etc.) connection. The Business Learning Institute will not be responsible for any Internet usage fees incurred while viewing this course.
2. After exiting the course, you may resume the course from your automatically bookmarked exit place or choose to start over. 

Course Components: 

• Video and audio 
• Synchronized PowerPoint presentation 
• Review questions 
• Certificate 

Course Materials:
The promotional materials for the course provide a detailed course description and instructor biography.  The online course materials include a transcript, glossary and the course PowerPoint slides. It is recommended that you thoroughly review the on-demand presentation and course materials before attempting to complete any review questions.

Searchable Transcript:
Ctrl + F is the keyboard option that will allow you to search the PDF transcript for key items.  You may also search the transcript by opening the transcript in any of the various applications best suited to your computer type. 

Glossary:
The glossary is a quick reference guide to find important terms with definitions.

PowerPoint:
The printable PowerPoint may be used as a reference guide to follow along with the course.

Course Content Development and Update Policy
BLI courses are developed by individuals having expertise in the subject matter. Courses are revised as soon as feasible following changes to relative codes, laws, rulings, decisions, interpretations, etc. Courses in subjects that undergo frequent changes are reviewed by an individual with subject matter expertise at least once a year. Other courses are reviewed at least every two years.

CPE Credit for Self-Study
To obtain CPE credit for self-study courses through CPABC, an individual must complete evaluative review questions and complete their review of course content.

Certificate:
The certificate is awarded and printable immediately after successfully completing the course.

CPE Record Keeping
To earn the recommended CPE hours offered for each course, you must successfully answer the review questions and complete review of course material. A CPE certificate will be electronically awarded and printable after successfully completing the course. 

Record Retention Policy
BLI obtains the following records for a minimum of five years: (1) program outline/materials: (2) records of participation; (3) date(s) and location(s) of presentation(s) or period during which program was available for purchase; (4) number of credits earned by participants; (5) results of program evaluations; (6) instructors, discussion leaders or program authors’ names and credentials; and (7) Credit calculation documentation using either the NASBA established Word Count Formula or pilot testing results as applicable for self-study programs.  Pilot testing results include date of pilot test; the target participant population; how the sample participants were selected; names, addresses, telephone numbers and job resumes of sample participants; and a summary of participants’ actual completion time.

The Business Learning Institute is a subsidiary of AICPA-CIMA. If you have any questions, please contact AICPA-CIMA customer support here.