LMS Provider Statement
LMS Provider Statement – 123CPE.org Effective Date: September 2025
Overview
CPE123.org is a WordPress-based learning management system (LMS) dedicated to delivering Continuing Professional Education (CPE) for Certified Public Accountants (CPAs). Our LMS is built to meet the administrative, instructional, and compliance requirements of NASBA, state boards, and CPAs seeking quality ethics education.
Core Functionality
- Course Delivery & Management: The LMS enables administration, documentation, tracking, reporting, and delivery of online CPE courses. Multimedia course content (including PDF, MP3, and YouTube-hosted videos) is delivered in a flexible, user-friendly format. Assessments and instant certification are included.
- User Management: Learners are registered and grouped for efficient course assignment, progress tracking, and completion management.
- Reporting & Analytics: Administrators can track learner progress, quiz results, completion rates, and generate compliance reports for NASBA/state records.
Accessibility
- The LMS is web-based, accessible on all major devices and browsers, and follows accessibility standards.
- Course materials are delivered in multiple formats, including web-based modules, downloadable PDFs, audio streaming/download, and video streaming, to support various learning preferences and needs.
ADA Accessibility and Accommodations
- 123CPE.org is committed to providing equal access to all learners, including those with visual, auditory, or other disabilities.
- The LMS offers adjustable font contrast, dark-mode viewing, and audio versions of all course materials.
- Participants who require additional accommodations may contact us and we will attempt to accommodate those requests timely. Requests are handled confidentially and in accordance with ADA and NASBA accessibility standards.
Security & Compliance
- User data is secured and the platform aligns with industry standards and CPE compliance requirements.
Benefits
- Learners: Access courses 24/7, on-demand, with interactive content, knowledge checks, and instant certificate download upon completion.
- Administrators: Streamlined registration, compliance documentation, and reporting features to ensure CPE tracking and audit readiness.
Support & Commitment
- Customer Support: Users can access detailed guides and email support for platform or course issues. Technical support for system access is available via 123cpe.cpa@gmail.com. No phone or live support is provided.
- Updates: The platform is regularly updated for security, functionality, and compliance.
- Pricing: All services are provided at transparent, fixed rates with no hidden fees.
Compliance Statement
CPE123.org is committed to maintaining compliance with NASBA, DBPR, and state-specific CPE standards for ethics courses. All course materials, assessments, and certification processes are structured to meet or exceed the requirements outlined in NASBA-DBPR CPE guidelines. The platform and course materials are designed to be accessible and ADA-compliant, ensuring equal access for all learners, including those with disabilities.
Program Content Development Policies
(NASBA Standards 2, 3, 4-01, 5, and 5-01)
1. Program Content & Knowledge Level Policy
123CPE.org determines the appropriate NASBA knowledge level—Basic, Intermediate, Advanced, Overview, or Update—for every program. Each course description identifies the level and specifies any prerequisite education or advance preparation required. When none are needed, “none” is clearly stated. This ensures participants understand the complexity and readiness expectations for each course.
2. Content Development Policy
All programs are developed by individuals or teams with demonstrated expertise in the subject matter, supported by relevant education and professional experience. Courses in accounting and auditing involve participation of at least one licensed CPA in good standing. Courses in taxation involve at least one licensed CPA, tax attorney, or IRS Enrolled Agent. All course materials are designed to meet NASBA, AICPA, and Florida Board of Accountancy standards for accuracy and professional integrity.
3. Content Review Policy
Each program is reviewed by qualified individuals other than those who developed it. Reviews occur prior to the program’s initial release and again after any significant revision. Reviewers possess expertise equivalent to the course’s subject area. For accounting or auditing programs, at least one reviewer is a licensed CPA; for taxation, a CPA, tax attorney, or Enrolled Agent. This process ensures objectivity, accuracy, and compliance with NASBA requirements.
4. Learning Objectives Policy
Every 123CPE.org program includes clearly defined, measurable learning objectives that specify what participants will be able to do upon completion. Objectives use active verbs (e.g., identify, apply, analyze) rather than vague terms like “understand” or “know.” All objectives are reviewed by qualified subject-matter experts to ensure alignment with NASBA Standard 2 and to support measurable assessment outcomes.