(1) The board adopts and incorporates by reference the most recently issued version of the Statement on Standards for Continuing Professional Education (CPE), as issued jointly by the American Institute of Certified Public Accountants (AICPA) and the National Association of State Boards of Accountancy (NASBA), January 12, 2012, or such other education standards as may be established from time to time by the board.

(2) The standards incorporated by reference are available at the professional resources or publication offices at the respective web sites:

(a) www.aicpa.org; and

(b) www.nasba.org.