Program Content Development Policies

Effective Date: April 23, 2026

Overview

These Program Content Development Policies apply to DECODED® continuing professional education programs. These policies are intended to explain how DECODED® determines program content and knowledge level, develops and reviews course content, and establishes measurable learning objectives.

Program Content & Knowledge Level Policy

DECODED® analyzes the content of each program and determines the appropriate NASBA knowledge level for the intended audience. DECODED® uses the following knowledge levels for course classification:

  • Basic
  • Intermediate
  • Advanced
  • Overview
  • Update

DECODED® identifies prerequisite education, experience, and advance preparation requirements as applicable to each program.

For programs identified as Intermediate, Advanced, or Update, DECODED® will clearly state the prerequisite education or experience needed for participation.

For programs identified as Basic or Overview, DECODED® will state any prerequisite education, experience, or advance preparation if applicable. If no prerequisites or advance preparation are required, DECODED® will state “None” in the program descriptive and promotional materials.

DECODED® recognizes that prerequisites and advance preparation are separate concepts. Prerequisites refer to the prior knowledge or experience a participant should have before enrolling in a program. Advance preparation refers to anything a participant must complete, obtain, review, or have available before the program begins, such as pre-reading, materials, software, or platform access.

Content Development Policy

DECODED® develops programs through individuals or teams with expertise in the subject matter. Expertise may be demonstrated through practical experience, professional background, education, credentials, or a combination of these factors.

DECODED® is committed to ensuring that course content is accurate, relevant, and appropriate for the intended audience and learning objectives.

For programs in Accounting or Auditing, DECODED® will ensure the participation of at least one licensed CPA in good standing and holding an active license, or the equivalent of an active license in a U.S. jurisdiction, in the development of the program.

For programs in Taxes, DECODED® will ensure the participation of at least one licensed CPA, tax attorney, or IRS enrolled agent in good standing and holding an active license or credential, or the equivalent of an active credential in a U.S. jurisdiction, in the development of the program. In the case of international tax subject matter, DECODED® may use an individual holding the equivalent of an active credential in the applicable international jurisdiction.

Content Review Policy

DECODED® requires each program to be reviewed by a qualified individual or team other than the person or persons who developed the program. Reviewers must be qualified in the subject matter being presented.

Program reviews will occur before the first presentation of the materials and again after each significant revision of the program.

The purpose of the review is to help ensure that program content is technically accurate, relevant, appropriately developed for the intended audience, and consistent with the stated learning objectives.

For programs in Accounting or Auditing, DECODED® will ensure the participation of at least one licensed CPA in good standing and holding an active license, or the equivalent of an active license in a U.S. jurisdiction, in the development or review of the program.

For programs in Taxes, DECODED® will ensure the participation of at least one licensed CPA, tax attorney, or IRS enrolled agent in good standing and holding an active license or credential, or the equivalent of an active credential in a U.S. jurisdiction, in the development or review of the program. In the case of international tax subject matter, DECODED® may use an individual holding the equivalent of an active credential in the applicable international jurisdiction.

Learning Objectives Policy

DECODED® establishes measurable learning objectives for every program.

Learning objectives are written to describe what participants will be able to do upon completion of the program. DECODED® avoids vague terms such as learn, understand, and know when writing learning objectives. Instead, learning objectives are designed to be clear, specific, and measurable.

Learning objectives are used to guide program development, support appropriate content design, and help participants determine whether a program is suitable for their professional development needs.

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