Content Development Policies

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Our Training Programs are developed and maintained according to NASBA’s standards, as well as our own.

Program Content and Knowledge Level

Program Content Assurance
Gray CPA Consulting, now LSL, provides content according to the needs of our implementation clients. Since we work with Private and Public Sector Finance Professionals of all levels, we create content accordingly. Our Authors, trainers, and developers are heavily invested in the technological, ethical, and professional development required to be a CPA in a complex, globalized, and highly dynamic industry.

Program Level Assurance
Our team at Gray CPA Consulting, now LSL, assures that course levels will be identified clearly and appropriately to the subject matter in order to achieve maximum benefit for attendees. We Use the following level terminology determined by the corresponding Educational, Technological, and Vocational proficiencies:

  • Basic – College degree any level or equivalent | Computer Literacy up to an understanding of word processing and spreadsheets | Basic Accounting Knowledge
  • Intermediate – Undergraduate degree or equivalent | Computer Literacy up to an understanding of word processing and spreadsheets and formulas | Intermediate Accounting knowledge
  • Advanced – Undergraduate degree or equivalent | Computer Literacy up to an understanding of word processing and spreadsheets and formulas | Intermediate Accounting knowledge
  • Overview – Undergraduate degree or equivalent | Computer Literacy up to an understanding of word processing and spreadsheets and formulas | Intermediate Accounting knowledge
  • Update – Undergraduate degree or equivalent | Computer Literacy up to an understanding of word processing and spreadsheets and formulas | Intermediate Accounting knowledge
Content and Delivery Systems

By default, refunds will be offered as a credit for future training or services by Gray CPA Consulting. In the event of extenuating circumstances, this may be negotiated on a case-by-case basis. In the case of non-credit refunds, Gray CPA Consulting will make the best effort to refund in the original payment method but will default to any method necessary to enact the refund in a timely manner.

Content is Developed by a Subject Matter Expert

We have a team of Accountancy and Standards Experts, as well as a team of software and programming experts. Whenever course content is developed by an individual from one team, it is first reviewed by the remaining members of the team, and then by the opposite team to assure cross-expertise comprehensibility. As our Accountancy team is made up of CPAs and CPA candidates, this review method ensures there will always be involvement by at least one CPA in any course content development. This is the case even if the course content is not specific to tax or accounting.

Content is Based on Relevant Learning Objectives

The Course Development Team choose to only create content that aligns with relevant fields of study according to NASBA’s 2016 publication, “Fields of Study That Qualify for Continuing Professional Education”. Our intent is to ensure we remain up to date with NASBA’s future publications of these fields and continue a standard of relevancy as well as excellence. It is our policy to not offer course material for which we do not currently employ a highly-specific subject-matter expert.

In order to ensure we maintain a grasp on what is a relevant learning objective, our authors and reviewers are required to participate in professional organizations for the exchange of ideas and to be at the forefront of our industries. Continuing education is not just a part of our certifications, but our office best practices. Our Accountancy and software development staff attend and participates in professional and software-specific projects and user groups. In order to challenge our Governmental Reporting experts, it remains their responsibility to ensure our proprietary library of GASB and GAAP related content remains up to date for software solutions used worldwide. Relevancy is the key to our consulting practice and; therefore, is maintained with great integrity. This only strengthens our trainers and our course development.

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