Professor Donald N. Hester, CPA, the owner of NECPA, does not operate a business that provides CPE directly to any individual CPA; therefore, NECPA has nothing to do with NASBA whatsoever. NECPA sells its CPE educational products to State Societies or other educational businesses, and they in turn, provide CPE directly to individual CPAs. NECPA sells CPE educational courses wholesale at a discounted price that is easily affordable by State Societies of CPAs and other providers of CPE and those entities, they in turn, offer CPE courses to the individual CPA.
Proposed Purchase Fee
As the owner of these six nonprofit CPE courses, the author has set the purchase price according to the population of each state. The minimum price is $350 and a maximum is $3,500 for one course. Those states or territories with a lower population will be able to afford the discounted price, while those with very high populations will also receive a discount as well; otherwise, the price for a state like California would be over $12,000.
With this pricing structure, State Societies of CPAs that cannot produce the higher levels of CPE revenue, because of the lower population of CPAs in their own state, can still offer these courses in their state. The identical product that California purchases, will be available to states with lower populations, at a reasonable price.
The author is willing to give a course away at $350 rather than to deny CPAs the educational opportunity, just because they live in a state with a lower population of CPAs. To do otherwise, would not be fair.
Break-even with this Course
States with a lower population, purchasing a course at the sales price of $350 ($350/$195 = 2), will be able to break-even, if only two people complete that course. That will allow those State Societies of CPAs the opportunity to use future revenues produced from this course for other administrative purposes in their state office.
California’s two State Societies of CPAs will break-even if only eighteen people complete that course ($3,500/$195= 18).
Purchasing these courses is a no-brainer.
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