Are you confused about nano learning? Wondering if it means you have new CPE requirements to follow? Read on, and I'll walk you through what nano learning is (and isn't), and what it means for your continuing professional education (CPE) moving forward.

The Washington State Board of Accountancy (WBOA) approved changes to a number of CPE rules that went into effect January 1. One of the changes was to recognize nano learning as an option for qualifying CPE.

As now defined in WAC 4-30-010, there are four main qualities that make a CPE program a nano learning course:

1. The course is a minimum of 10 minutes and less than 50 minutes long (and is worth at least 0.2 and less than 1 full CPE credit).
2. The course is electronic self-study.
3. The course has at least one stated learning objective.
4. The course has two questions to test the course-taker's understanding at the conclusion of the course.

So what would not count as a nano course that qualifies as CPE in Washington State?

1. Any live course or CPE qualifying activity.
2. Any written (paper) self-study course.
3. Any course without learning objective(s).
4. Any course without the two final questions.

During the course of your CPE reporting period, you may earn up to 12 credits total (which translates to 60 ten-minute nano courses).

You may be wondering whether short webinars—such as our one-hour Prix Fixe series or Member Exclusive webinars—are nano events. These webinars are not nano courses, as they are live, at least 50 minutes long, and do not include a two-question quiz at the end.

Some CPAs have been confused by the requirement for nano courses to conclude with two questions. While many long form self-study courses require participants to answer five questions per CPE hour, or about one question for every 10 minutes, nano courses require double this amount.

And that's everything you need to know about nano learning.

Curious about what a nano course is like? Want to give it a try? The WSCPA has partnered with ACPEN to produce some nano courses.

“We’re excited to offer this new on-demand CPE format,” said Hayden Williams, CFO of the WSCPA. “Our nano learning programs, taught by some of WSCPA’s very best and brightest tax experts and trainers, are each designed to teach you a very focused concept in 10 minutes.”

Take a look at wscpa.org/nano and give nano CPE a try. It'll only take about 10 minutes of your time.

Nick Rial is WSCPA Education Content Coordinator. You can contact him at nrial@wscpa.org.