CPE credit is offered for live webcasts only (on-demand and podcasts are not eligible). To be eligible for CPE credit, you must meet all of the minimum eligibility criteria.

Webcasts awards CPE credit in increments of 0, 1, 1.5 or 2 (i.e, an accumulated viewing time of less than 50 minutes will qualify for 0 CPE credits, rather than 0.5 credit).

Webcasts use two types of polls to track participation. The polls are question and response options that appear along the bottom of the webcast screen every 12 to 14 minutes. Please read the eligibility requirements above for the number of poll questions to which you must respond to qualify for CPE credit.

1. Content polls - The webcast moderator will ask a question related to the webcast discussion. Please select an option to respond.
2. CPE verification polls - These questions are not announced by the moderator. Please select Yes or No to respond.

Important:

1. You must indicate that you wish to be eligible for CPE credit upon initial registration and completion of your webcasts user profile.
2. Your "Accumulated viewing time" must occur during the live webcast. Please take into account the minute or so that it may take you to log into the webcast. Time prior to the start of the webcast (i.e., while the countdown clock is running) or after the end of the webcast (e.g., while completing the feedback form) does not qualify.

Yes - if you still meet the minimum accumulated viewing time, poll and feedback requirements listed above. As a member of the National Registry of CPE Sponsors, webcasts must adhere to the National Association of State Boards of Accountancy's guidelines. We use online participation time and poll responses to prove that each participant has actively participated for the duration of a webcast.

Due to these strict regulatory guidelines, we are unable to grant CPE credit when technical or logistical difficulties affect eligibility. You may not receive CPE credit if you did not completely meet the eligibility requirements listed above even if technical issues contributed to ineligibility.

The webcast technology verifies on two separate servers whether or not you have satisfied the minimum requirements listed above. If you encounter technical difficulties during a live webcast, please click on the "Help" button on the webcast screen for assistance or click on the "Options" button on the webcast screen and select "Listen via telephone." This allows you to view slides and respond to polls online without having to worry about video or audio streaming difficulty.

Cookies must be enabled for the website "akamai.net" for the polls to function properly.

Polls must be responded to using the radio buttons on the screen beneath the poll question. Responses submitted using the "Questions" button on the screen or via e-mail do not qualify.

If you encounter technical difficulties during a live webcast that prevent you from being able to respond using the radio buttons, please click on the "Help" button on the webcast screen for assistance or click on the "Options" button on the webcast screen and select "Listen via telephone." This allows you to view slides and respond to polls online without having to worry about video or audio streaming difficulty.

To be eligible for CPE credit when listening to a webcast via conference call, you must also log into the live webcast online. To do so, click on "Watch Live Webcast" and select "Listen via telephone" to log into the webcast. If you have already logged into the webcast using a different viewing option, click on the "Options" button on the webcast screen and select "Listen via telephone." This allows you to view slides and respond to poll questions online. You must still meet the minimum online participation time, poll and feedback requirements listed above. Due to NASBA participation requirements, we are unable to issue CPE for those who are only listening via conference call.

No - only participation in a live webcast qualifies for CPE credit.

Yes, to be eligible for CPE credit, your group must meet all of the minimum eligibility criteria and follow the procedure detailed below.

Please designate a location group leader. The location group leader is responsible for:

1. Registering for and logging into the live webcast
2. Responding to the required number of poll questions
3. Completing the feedback form
4. Completing the CPE attendance sheet (click here to download the attendance sheet) with this information:
   • The title and date of the webcast viewed
   • The printed names of all of the individuals who viewed the webcast as a group
   • The company name and location of the group
   • The printed name and signature of the location group leader verifying and certifying that all participants listed on the sheet were present for the entire viewing time
   • If the location group leader is an Ernst & Young professional, their UPN
5. Submitting the attendance sheet within 72 hours of the completion of the webcast by e-mail to tcw.efaxdocs@ey.com or by fax to 1-866-284-7074

The group leader will receive a CPE certificate of completion within 2 business days after the live webcast if they have met the eligibility requirements. A CPE certificate of completion for the other participants in the group will be sent to the e-mail address of the group leader for distribution 3 business days after the receipt of the group sign in sheet.