(A) Demonstrating an average completion time, measured in 50-minute continuing education hours, by pre-testing the documentation by participants who are current, active, and unrestricted certified public accountants simulating the manner in which the course will be completed and showing the length of time spent by each participant to complete the course. The pre-testing for self-study shall be performed by a minimum of three participants, and the pre-testing for adaptive learning self-study shall be performed by a minimum of seven participants. Pre-testing participants are required to be independent of the group that developed and/or are offering the course and provide feedback on the level of difficulty of the course. The continuing education credit shall be rounded down to the nearest 10-minute segment (one fifth of a 50-minute class hour) or 25-minute segment (one-half of a 50-minute class hour) when the total minutes of the program are not equally divisible by 50.

(B) Demonstrating an average completion time, measured in 50-minute continuing education hours, by dividing the number of words contained in the text of the required reading (excluding any material not critical to the achievement of the stated learning objectives such as the course introduction, author biography, instructions, table of contents, and supplementary reference materials) by 180, adding the actual length of time in minutes of any audio or video segments, adding the number of review questions, exercises, and final examination questions multiplied by 1.85, and dividing the total by 50. The continuing education credit shall be rounded down to the nearest 10-minute segment (one fifth of a 50-minute class hour) or 25-minute segment (one-half of a 50-minute class hour). Additionally, for adaptive learning self-study, the continuing education credit must be based on the average word count formula calculation of each potential path the learner could take to complete the program using the prescribed word count formula. All potential paths must be documented. For example, if an adaptive learning self-study program has nine potential paths a learner can take to complete the program, then the word count formula must be calculated for each of the nine potential paths, with the sum of the results divided by nine.

(A) When using questions, the program must provide evaluated feedback to incorrectly answered questions and reinforcement feedback to correctly answered questions. For purposes of this section, evaluated feedback means a response specific to each incorrect answer to the study questions that explains why the particular answer is wrong, as each one is likely to be wrong for a different reason. For purposes of this section, reinforcement feedback means a response to the correct answer of the study questions that restates and explains why the answer selected was correct.

(B) Other content reinforcement tools are tools used within the overall learning activity to reinforce learning and influence behavior throughout the learning or at the end of the learning.

(A) Measure by actual program length in 50-minute class hours. For a program composed of several segments, the sum of the segments, in increments not less than 10 minutes, may be added together to equal a full 50-minute class hour. For a program that is longer than one 50-minute class hour, credit shall be granted for additional 10-minute segments (one fifth of a 50-minute class hour) or 25-minute segments (one-half of a 50-minute class hour). Only class hours or the equivalent (and not participant hours devoted to preparation or study time) will be used to measure the hours of continuing education.

(B) Demonstrate an average completion time by pre-testing documentation as defined in Section 88.2(c)(1)(A).

(C) Demonstrate an average completion time by calculating the required reading as defined in Section 88.2(c)(1)(B).