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Continuing Professional Education · Nano Learning
Nano Lessons
Built from primary sources · statutes, standards & official guidance
- CPE credits
- 1 CPE credit
- Lessons
- 5 nanos
- Field of study
- Multiple
- Pass requirement
- 100% to pass
Lessons
0 of 5 completed- Crypto property treatmentNot started~15 min
- GASB 103 reporting modelNot started~14 min
- Material participation: the seven testsNot started~13 min
- SEFA preparationNot started~13 min
- Variable consideration: the constraintNot started~15 min
Progress is saved in this browser. Each nano's qualified assessment requires a score of 100% to earn that nano's 0.2 CPE credits.
Course details
Program information
- Delivery method
- Nano Learning
- Program level
- Basic — Single-objective nano lessons at the Basic program level.
- Prerequisites
- None
- Advance preparation
- None
- Qualified assessment
- 100% to pass · Unlimited retakes; each nano's qualified assessment requires 100% to pass.
- Content last reviewed
- 2026-09-22
CPE credit basis
Nano learning (NASBA Standard 18): content plus qualified assessment totaling 10–20 minutes earns 0.2 CPE per nano. Claimed credit never exceeds computed credit.
| Lesson | Words | Questions | Computed | Claimed |
|---|---|---|---|---|
| 1. Crypto property treatment | 1,280 | 4 | 14.91 min · 0.2 credits | 0.2 credits |
| 2. GASB 103 reporting model | 1,227 | 4 | 14.33 min · 0.2 credits | 0.2 credits |
| 3. Material participation: the seven tests | 1,333 | 3 | 13.23 min · 0.2 credits | 0.2 credits |
| 4. SEFA preparation | 1,305 | 3 | 12.61 min · 0.2 credits | 0.2 credits |
| 5. Variable consideration: the constraint | 1,268 | 4 | 14.61 min · 0.2 credits | 0.2 credits |
Please read
Educational material only. These nano lessons are for continuing professional education and do not constitute professional advice or authoritative guidance. Verify all requirements against the current primary authorities cited in each lesson.