Administrative policies

The following specific documentation will be retained for a minimum of 5 years for Buchanan Education Service LLC’s QAS™ Self Study programs:

• Records of program completion verification by individual participant, including the number of CPE credits earned by participant and course completion date.
• Documentation of how CPE credits were determined.
  • If Buchanan Education Service LLC uses method 1 (pilot tests) as the basis for CPE credit, appropriate pilot test records will be retained regarding: when the pilot test was conducted; the intended participant population; how the sample of pilot testers was selected; the names, credentials and relevant experience of the pilot test participants (for CPA pilot testers, the state of licensure, license number and status of license); a summary of the pilot test participants’ actual completion time; and a statement from each pilot tester confirming that the pilot tester is independent from the course development group and was not informed in advance of the expected completion time.
  • If Buchanan Education Service LLC uses method 2 (word count formula) as the basis for CPE credit, the word count formula calculation, as well as the supporting documentation for the data used in the word count formula (for example, word count; number of review questions, exercises, and qualified assessment questions; duration of audio or video segments, or both, if applicable; and actual calculation), will be retained.
  • Buchanan Education Service LLC does not currently offer adaptive learning programs. If it offers one in the future, all potential paths that a participant could take to complete the program will be documented and retained, and, where the platform can track it, Buchanan Education Service LLC will maintain or be able to produce upon request each participant’s completion path and time through the program.
• Course documentation must include an expiration date (the time by which the participant must complete the qualified assessment). For individual courses, the expiration date is no longer than one year from the date of purchase or enrollment. For a series of courses to achieve an integrated learning plan, the expiration date may be longer.
• Author/instructor, author/developer, and content reviewer, as applicable, names and credentials. For the CPA and tax attorney acting as an author/instructor, author/developer, and content reviewer for accounting, auditing, or tax program(s), the state of licensure, license number, and status of license will be maintained. For the enrolled agent acting in such capacity for tax program(s), information regarding the enrolled agent number will be maintained.
• Results of program evaluations.
• Program descriptive materials (course announcement information).
• Program materials.

Buchanan Education Service LLC’s refund policy is as follows: QAS™ Self Study courses are delivered electronically, and access is granted immediately upon purchase. A full refund will be issued if a refund is requested within 30 days of purchase and a certificate of completion has not yet been issued for the course. Once a certificate of completion has been issued, the course is considered complete and is non-refundable. Approved refunds are returned to the original method of payment within 5–10 business days.

To request a refund, please contact Jeri Buchanan at jbuchanan@bescpe.com or Sandra Kurek at skurek@bescpe.com.

In the event that Buchanan Education Service LLC cancels a QAS™ Self Study program, we will communicate this information by email to registered participants at least 15 days prior to the date the course is withdrawn. Any participant with an active enrollment in a cancelled course will be permitted either to complete the course or to receive a full refund of the purchase price.

QAS™ Self Study courses are on demand and have no scheduled session, so a participant may stop a course at any time; see the Refund Policy regarding eligibility for a refund.

To report complaints or concerns, please contact Jeri Buchanan via email at jbuchanan@bescpe.com or Sandra Kurek via email at skurek@bescpe.com. Buchanan Education Service LLC will respond within 3–5 business days.

We review every complaint. When it concerns course content, we look into it with the course author and the content reviewer. We then reply with what we found and any action taken, such as a correction to the course or a refund under the Refund Policy.

Buchanan Education Service LLC includes the most recent publication, revision, or review date in each course’s documentation, and shows it on each course’s page. Courses in subjects that undergo frequent changes such as updates to codes, laws, rulings, decisions, interpretations, etc. will be reviewed and revised, as necessary, by a subject matter expert as soon as possible but at least once a year to verify the currency of the content. Other courses will be reviewed and revised, as necessary, at least every two years.

Tax courses, which make up our current catalog, are treated as subjects that undergo frequent changes and are reviewed at least once a year.

Buchanan Education Service LLC’s Program Content & Knowledge Level Policy is designed to support compliance with Section 3, Paragraphs 3.01.1, 3.02, and 3.02.1 of the Statement on Standards for Continuing Professional Education (CPE) Programs. Buchanan Education Service LLC analyzes program content and determines the appropriate knowledge level for each program offered. Program knowledge levels consist of basic, intermediate, advanced, overview, and update. Buchanan Education Service LLC also identifies prerequisite and advance preparation needs as applicable to each program. All programs identified as intermediate, advanced, or update will list prerequisite education or experience needed. For programs identified as basic or overview which do not necessitate prerequisites, Buchanan Education Service LLC will state “none” in the program descriptive/promotional materials.

Buchanan Education Service LLC meets these requirements by:

• Analyzing program content and determining the appropriate knowledge level for each program offered.
• Assigning an appropriate knowledge level to each program, using the five knowledge levels recognized in the 2026 Standards:
  • Basic: most beneficial to learners new to a skill or an attribute.
  • Intermediate: builds on a basic program and is most appropriate for learners with detailed knowledge in a particular topic.
  • Advanced: most useful for learners with mastery of the particular topic.
  • Overview: provides a general review of a subject area from a broad perspective.
  • Update: provides a general review of new developments, for learners with a background in the subject area who desire to keep current.
• Making every attempt, to the extent possible, to align program content and knowledge level with the backgrounds of the intended participants, and developing and delivering each program in a manner consistent with its learning objectives, prerequisite education, experience, and advance preparation.
• Identifying necessary prerequisites and advance preparation as they apply to the knowledge levels outlined in the tables below, and stating them in precise language in each program’s descriptive and promotional materials so that potential participants can readily determine whether they qualify for the program.

Prerequisites and advance preparation are separate disclosures and are addressed independently. Prerequisites are the specific content knowledge, from formal education or practical experience, that a participant must have before enrolling. Advance preparation is anything the participant must have in place before beginning the program, such as specific software or materials, or any required pre-reading.

Every program Buchanan Education Service LLC currently offers is a basic-level program in the Taxes field of study, and each states “Prerequisites: None” and “Advance Preparation: None” in its descriptive and promotional materials.

Buchanan Education Service LLC’s Learning Objectives Policy is designed to support compliance with Section 3, Paragraph 3.01 of the Statement on Standards for Continuing Professional Education (CPE) Programs. Buchanan Education Service LLC embeds relevant and measurable learning objectives and outcomes within every program. Learning objectives avoid the use of vague verbiage (learn, understand, know), are measurable, and articulate what the participant will be able to do upon course completion.

Buchanan Education Service LLC meets these requirements by affirming:

• Measurable learning objectives and outcomes are embedded in every program, and they clearly articulate the professional competence that participants should achieve.
• Learning objectives are written before or together with the course content, and the program is developed in a manner consistent with them.
• When determining the learning objectives, Buchanan Education Service LLC considers the program’s knowledge level and the prerequisite education and experience for the program.
• Learning objectives should use measurable action verbs and should avoid the use of vague verbs, such as “learn,” “understand,” or “know,” when those verbs do not describe observable participant performance.
• Learning objectives are measurable.
• Learning objectives articulate what the participant will be able to do upon course completion.
• Learning objectives are stated in the course material, and the qualified assessment is written to test the achievement of the stated learning objectives, measuring at least 75 percent of them, as required by Section 6, Paragraph 6.01.2.

Because the qualified assessment for Buchanan Education Service LLC’s QAS™ Self Study programs is multiple choice, objectives use verbs that a multiple-choice question can measure:

• Verbs Buchanan Education Service LLC uses: identify, recognize, differentiate, distinguish between, define, determine, apply, evaluate, and assess.
• Verbs Buchanan Education Service LLC avoids, because a multiple-choice assessment cannot readily measure them: explain, describe, discuss, demonstrate, design, summarize, enforce, and list.
• Verbs Buchanan Education Service LLC does not use, because they are vague and do not state a specific ability: understand, know, learn, become familiar with, abide by, and use.

Participants have one (1) year from the date of purchase to complete the course and pass the final examination. After one year, access ends and CPE credit can no longer be earned for that enrollment.

Passing the final examination completes the course: access to the chapters and the exam ends, and your certificate, transcript and the course’s appendix of cited authorities stay available in your dashboard.

The following NASBA-standard descriptive fields are disclosed for every course, on each course’s detail page:

Each knowledge level, and when it needs prerequisites and advance preparation, is set out in the Program Content & Knowledge Level Policy above.