{
 "_notice": "PUBLISHED SAMPLE \u2014 synthetic demonstration data. The course and provider (Meridian Tax Education LLC) are fictional; this is a real output of the ProveStead standards-coverage lane run on that synthetic course. It implies no NASBA or AICPA review, endorsement, or approval and is not a registry determination. The standards catalog referenced stores locators, headings, and ProveStead's own paraphrases only \u2014 no Standards body text. Human-readable version: https://provestead.com/evidence-report.html",
 "_schema_notes": {
  "findings": "array \u2014 each finding carries severity, check id, lane, a locator-stamped yardstick string, and message; every number is recomputable from the course package",
  "coverage.status_map": "locator -> disposition for all 67 catalog records",
  "coverage.requirements": "per-record entries incl. relevance and status"
 },
 "generated_at": "2026-06-12",
 "engine": "provestead standards-coverage lane (mechanical, deterministic, no LLM)",
 "catalog_id": "nasba",
 "course_dir": "demo/sample_course (synthetic demonstration package)",
 "course": {
  "title": "2026 Annual Federal Tax Update",
  "sponsor": "Meridian Tax Education LLC (fictional)",
  "field_of_study": "Taxes",
  "program_level": "Update",
  "delivery_method": "QAS Self Study",
  "credits_claimed": 4.0,
  "prerequisites": "General familiarity with individual and business federal taxation",
  "advance_prep": "None",
  "expiration_policy": "One year from date of purchase",
  "objectives": [
   "Identify the 2026 inflation-adjusted amounts for individual income tax brackets, the standard deduction, and key phase-out thresholds.",
   "Recognize changes to individual credits and deductions effective for tax year 2026, including the child tax credit and energy-efficiency credits.",
   "Distinguish the 2026 rules for business expensing under Section 179 and bonus depreciation from prior-year treatment.",
   "Recall updated reporting obligations for digital asset transactions, including broker reporting on Form 1099-DA."
  ],
  "exam": {
   "question_count": 20,
   "passing_grade_pct": 70.0,
   "retakes": "unlimited retakes"
  },
  "disclosures": {
   "learning_objectives": true,
   "program_level": true,
   "prerequisites": true,
   "advance_prep": true,
   "delivery_method": true,
   "credits": true,
   "field_of_study": true
  },
  "modules": [
   {
    "title": "Module 1 \u2014 Individual Provisions Update (Tax Year 2026)",
    "text": "# Module 1 \u2014 Individual Provisions Update (Tax Year 2026)\n*SYNTHETIC DEMONSTRATION MATERIAL \u2014 illustrative figures, not tax advice.*\n\n## 1.1 Inflation adjustments\n\nFor tax year 2026, the IRS inflation adjustments move every individual bracket threshold upward by roughly 2.8 percent. The top marginal rate of 37 percent now applies to taxable income above $640,600 for single filers and $768,700 for married filing jointly. The standard deduction rises to $15,750 for single filers and $31,500 for married filing jointly, with an additional $1,600 for taxpayers who are 65 or older or blind.\n\nThe alternative minimum tax exemption increases to $90,100 for single filers, phasing out beginning at $639,300. Practitioners should note that the AMT phase-out range compresses relative to 2025, which pulls a modest number of upper-middle-income clients back into AMT exposure \u2014 particularly those exercising incentive stock options.\n\n## 1.2 Child tax credit and dependent provisions\n\nThe child tax credit remains $2,200 per qualifying child for 2026, with the refundable portion capped at $1,800. The credit begins phasing out at modified AGI of $200,000 (single) and $400,000 (joint), unchanged from 2025. The credit for other dependents stays at $500.\n\nA practice point for return preparers: the reconciliation of advance payments was retired with the 2021 program, but state-level child credits in eleven states now piggyback on the federal definition of qualifying child, so a federal eligibility error propagates.\n\n## 1.3 Energy-efficiency credits\n\nThe energy efficient home improvement credit continues at 30 percent of qualified costs with an annual cap of $1,200, plus the separate $2,000 cap for heat pumps and biomass stoves. For 2026, the credit requires a manufacturer-issued product identification number on every claimed item \u2014 returns claiming the credit without a PIN will be systemically rejected. Advise clients to retain the PIN documentation with their records.\n\nThe residential clean energy credit remains at 30 percent for solar, geothermal, and battery storage placed in service in 2026.\n\n## 1.4 Retirement contribution limits\n\nElective deferral limits for 401(k), 403(b), and most 457 plans rise to $24,500 for 2026, with the catch-up contribution for participants 50 and older at $8,000. The special catch-up for participants aged 60\u201363 is $11,250. IRA contribution limits increase to $7,500, catch-up $1,100. The income phase-out for Roth IRA contributions begins at $153,000 (single) and $242,000 (joint).\n\nHigh-income participants \u2014 wages above $150,000 from the sponsoring employer \u2014 must make catch-up contributions on a Roth basis, a rule effective since 2026 plan years after the two-year administrative transition ended.\n\n## Review questions\n\n**Q1.** For tax year 2026, the standard deduction for married filing jointly is: (a) $29,200 (b) $30,000 (c) $31,500 (d) $32,200.\n*Answer: (c). See \u00a71.1 \u2014 the 2026 inflation adjustment sets MFJ at $31,500.*\n\n**Q2.** The refundable portion of the 2026 child tax credit is capped at: (a) $1,400 (b) $1,600 (c) $1,800 (d) $2,200.\n*Answer: (c). See \u00a71.2.*\n\n**Q3.** What documentation is newly mandatory for the energy efficient home improvement credit in 2026? (a) Contractor affidavit (b) Manufacturer product identification number (c) Utility interconnection letter (d) None.\n*Answer: (b). See \u00a71.3 \u2014 claims without a PIN are systemically rejected.*\n",
    "word_count": 390,
    "review_questions": [
     {
      "q": "For tax year 2026, the standard deduction for married filing jointly is: (a) $29,200 (b) $30,000 (c) $31,500 (d) $32,200.",
      "feedback_present": true,
      "feedback_explains": true
     },
     {
      "q": "The refundable portion of the 2026 child tax credit is capped at: (a) $1,400 (b) $1,600 (c) $1,800 (d) $2,200.",
      "feedback_present": true,
      "feedback_explains": true
     },
     {
      "q": "What documentation is newly mandatory for the energy efficient home improvement credit in 2026? (a) Contractor affidavit (b) Manufacturer product identification number (c) Utility interconnection letter (d) None.",
      "feedback_present": true,
      "feedback_explains": true
     }
    ]
   },
   {
    "title": "Module 2 \u2014 Business Provisions Update (Tax Year 2026)",
    "text": "# Module 2 \u2014 Business Provisions Update (Tax Year 2026)\n*SYNTHETIC DEMONSTRATION MATERIAL \u2014 illustrative figures, not tax advice.*\n\n## 2.1 Section 179 expensing\n\nThe Section 179 expensing limit for 2026 is $1,290,000, with the phase-out beginning when total qualifying property placed in service exceeds $3,220,000. SUVs remain subject to the separate cap, set at $32,400 for 2026. Qualified improvement property \u2014 interior improvements to nonresidential buildings \u2014 continues to be eligible.\n\nPlanning note: for pass-through clients near the phase-out, staggering placed-in-service dates across December and January remains the most reliable lever, but watch the mid-quarter convention trap when fourth-quarter additions exceed 40 percent of the year's total.\n\n## 2.2 Bonus depreciation\n\nFirst-year bonus depreciation is restored to 100 percent for qualified property acquired and placed in service after January 19, 2025, ending the phase-down schedule that had reduced it to 40 percent. For 2026 acquisitions the practical decision is no longer bonus-versus-179 percentage arithmetic but state conformity: twenty-one states still decouple from federal bonus depreciation, so the federal deduction creates a state addback and a long-running basis difference that must be tracked.\n\n## 2.3 Research expenditures\n\nDomestic research and experimental expenditures are deductible in the year incurred for amounts paid in tax years beginning after 2024, ending the five-year amortization regime for domestic costs. Foreign research costs remain subject to fifteen-year amortization. Taxpayers with unamortized domestic R&E from 2022\u20132024 may elect to deduct the remainder over one or two years; the election is made on a timely filed return and is irrevocable.\n\n## 2.4 Form 1099-K and information reporting\n\nThe Form 1099-K reporting threshold for third-party settlement organizations is $20,000 and 200 transactions for 2026, restoring the pre-2022 standard. Preparers should still expect mismatched 1099-Ks from platforms that adopted lower voluntary thresholds, and the IRS matching program treats the form as informational rather than determinative \u2014 document the reconciliation in workpapers.\n\n## 2.5 Meals, entertainment, and fringe benefits\n\nBusiness meals remain 50 percent deductible in 2026. Entertainment remains nondeductible. The qualified transportation fringe benefit exclusion rises to $340 per month for transit and parking. The de minimis safe harbor for tangible property remains $2,500 per item for taxpayers without an applicable financial statement.\n\n## Review questions\n\n**Q1.** The 2026 Section 179 expensing limit is: (a) $1,160,000 (b) $1,220,000 (c) $1,290,000 (d) $1,350,000.\n*Answer: (c). See \u00a72.1.*\n\n**Q2.** For qualified property acquired and placed in service after January 19, 2025, first-year bonus depreciation is: (a) 40% (b) 60% (c) 80% (d) 100%.\n*Answer: (d). See \u00a72.2.*\n\n**Q3.** Foreign research and experimental costs are amortized over: (a) 5 years (b) 10 years (c) 15 years (d) deductible currently.\n*Answer: (c). See \u00a72.3.*\n",
    "word_count": 340,
    "review_questions": [
     {
      "q": "The 2026 Section 179 expensing limit is: (a) $1,160,000 (b) $1,220,000 (c) $1,290,000 (d) $1,350,000.",
      "feedback_present": true,
      "feedback_explains": true
     },
     {
      "q": "For qualified property acquired and placed in service after January 19, 2025, first-year bonus depreciation is: (a) 40% (b) 60% (c) 80% (d) 100%.",
      "feedback_present": true,
      "feedback_explains": true
     },
     {
      "q": "Foreign research and experimental costs are amortized over: (a) 5 years (b) 10 years (c) 15 years (d) deductible currently.",
      "feedback_present": true,
      "feedback_explains": true
     }
    ]
   }
  ],
  "source_files": [
   "course_outline.md",
   "module_1_individuals.md",
   "module_2_business.md"
  ]
 },
 "findings": [
  {
   "severity": "warning",
   "check": "nasba_credit_overclaim",
   "lane": "standards_coverage",
   "yardstick": "Statement on Standards for CPE Programs August 2026, Standard 7.02.6 (Method 2 \u2014 Calculation of CPE credit using the prescribed word count formula)",
   "message": "Recommended credit appears overstated: the materials claim 4 credits, but the word-count formula [(730 words / 180) + 0 A/V min + (26 questions x 1.85)] / 50 recomputes to 1.04 credits (1 after rounding down to the nearest fifth) \u2014 2.96 credits more than the materials support. (actual A/V minutes not stated \u2014 treated as 0 in the formula.)",
   "locator": "Standard 7.02.6",
   "method": "word-count formula (Method 2)",
   "formula": "[(word_count / 180) + A/V minutes + (questions x 1.85)] / 50",
   "word_count": 730,
   "av_minutes_used": 0.0,
   "av_minutes_stated": null,
   "review_questions": 6,
   "exam_questions": 20,
   "total_questions": 26,
   "computed_credits": 1.04,
   "computed_credits_rounded_down_fifth": 1.0,
   "credits_claimed": 4.0
  },
  {
   "severity": "warning",
   "check": "nasba_review_question_floor",
   "lane": "standards_coverage",
   "yardstick": "Statement on Standards for CPE Programs August 2026, Standard 5.01.2.1 (Use of review questions or other content reinforcement tools in self study programs)",
   "message": "Only 6 scored review questions are present across the program, but a 4-credit self-study program requires at least 12 (floor: 3 scored reinforcement tools per CPE credit; true/false items do not count).",
   "locator": "Standard 5.01.2.1",
   "review_questions_present": 6,
   "review_questions_required": 12,
   "credits_claimed": 4.0
  },
  {
   "severity": "warning",
   "check": "nasba_objective_not_covered",
   "lane": "standards_coverage",
   "yardstick": "Statement on Standards for CPE Programs August 2026, Standard 3.01 (Learning Activities Based on Learning Objectives)",
   "message": "Objective promised but not covered: learning objective 4 \u2014 'Recall updated reporting obligations for digital asset transactions, including broker reporting on Form 1099-DA.' \u2014 has no supporting content in any module (keyword overlap 2/6 = 33%, below the 50% coverage threshold). The objectives a participant is promised in advance must be the competence the content actually builds.",
   "locator": "Standard 3.01",
   "objective_number": 4,
   "objective": "Recall updated reporting obligations for digital asset transactions, including broker reporting on Form 1099-DA.",
   "keyword_ratio": 0.33,
   "keywords_unmatched": [
    "digital",
    "asset",
    "broker",
    "1099-da"
   ],
   "related_yardsticks": [
    "Statement on Standards for CPE Programs August 2026, Standard 8.01.1 (Disclose significant features of program in advance)"
   ]
  }
 ],
 "coverage": {
  "catalog_id": "nasba",
  "unit": "single_course",
  "in_scope": true,
  "standalone_comprehensive": false,
  "delivery_method": "QAS Self Study",
  "yardstick": "Statement on Standards for CPE Programs August 2026",
  "source": "Statement on Standards for CPE Programs (edition August 2026) \u2014 Class B point/cite",
  "caveat": "Mechanical map of the course materials against the Statement on Standards for CPE Programs (locator-keyed, computed offline). It implies no NASBA or AICPA review, endorsement, or approval, and boards of accountancy hold final authority over credit acceptance. Checks whose inputs are absent from the materials are reported not_evaluable \u2014 never guessed. Self-study delivery is assumed for the question-floor and assessment checks.",
  "span": null,
  "credit_computation": {
   "method": "word-count formula (Method 2)",
   "formula": "[(word_count / 180) + A/V minutes + (questions x 1.85)] / 50",
   "word_count": 730,
   "av_minutes_used": 0.0,
   "av_minutes_stated": null,
   "review_questions": 6,
   "exam_questions": 20,
   "total_questions": 26,
   "computed_credits": 1.04,
   "computed_credits_rounded_down_fifth": 1.0,
   "credits_claimed": 4.0
  },
  "objective_coverage": [
   {
    "n": 1,
    "objective": "Identify the 2026 inflation-adjusted amounts for individual income tax brackets, the standard deduction, and key phase-out thresholds.",
    "covered": true,
    "ratio": 0.88,
    "keywords": [
     "inflation-adjust",
     "individual",
     "income",
     "bracket",
     "standard",
     "deduction",
     "phase-out",
     "threshold"
    ],
    "keywords_matched": [
     "individual",
     "income",
     "bracket",
     "standard",
     "deduction",
     "phase-out",
     "threshold"
    ]
   },
   {
    "n": 2,
    "objective": "Recognize changes to individual credits and deductions effective for tax year 2026, including the child tax credit and energy-efficiency credits.",
    "covered": true,
    "ratio": 1.0,
    "keywords": [
     "individual",
     "credit",
     "deduction",
     "year",
     "child",
     "energy-efficiency"
    ],
    "keywords_matched": [
     "individual",
     "credit",
     "deduction",
     "year",
     "child",
     "energy-efficiency"
    ]
   },
   {
    "n": 3,
    "objective": "Distinguish the 2026 rules for business expensing under Section 179 and bonus depreciation from prior-year treatment.",
    "covered": true,
    "ratio": 0.86,
    "keywords": [
     "busines",
     "expens",
     "section",
     "179",
     "bonu",
     "depreciation",
     "prior-year"
    ],
    "keywords_matched": [
     "busines",
     "expens",
     "section",
     "179",
     "bonu",
     "depreciation"
    ]
   },
   {
    "n": 4,
    "objective": "Recall updated reporting obligations for digital asset transactions, including broker reporting on Form 1099-DA.",
    "covered": false,
    "ratio": 0.33,
    "keywords": [
     "report",
     "digital",
     "asset",
     "transaction",
     "broker",
     "1099-da"
    ],
    "keywords_matched": [
     "report",
     "transaction"
    ]
   }
  ],
  "counts": {
   "satisfied": 9,
   "finding": 3,
   "not_evaluable": 48,
   "declared": 7
  },
  "status_map": {
   "Introduction": "declared \u2014 scope/definitions context, not a per-course check",
   "Section 1": "declared \u2014 scope/definitions context, not a per-course check",
   "Standard 2.01": "declared \u2014 scope/definitions context, not a per-course check",
   "Standard 2.01.1": "declared \u2014 scope/definitions context, not a per-course check",
   "Standard 2.02": "declared \u2014 scope/definitions context, not a per-course check",
   "Standard 2.02.1": "declared \u2014 scope/definitions context, not a per-course check",
   "Standard 3.01": "finding \u2014 see findings list",
   "Standard 3.01.1": "satisfied",
   "Standard 3.02": "not_evaluable \u2014 design-process evidence (SME authorship, instructional-strategy assessment), not derivable from the course materials alone",
   "Standard 3.02.1": "satisfied",
   "Standard 4.01": "satisfied",
   "Standard 4.01.1": "not_evaluable \u2014 design-process evidence (SME authorship, instructional-strategy assessment), not derivable from the course materials alone",
   "Standard 4.02": "not_evaluable \u2014 sponsor process records required (independent review, reviewer credentials, evaluations)",
   "Standard 4.02.1": "not_evaluable \u2014 sponsor process records required (independent review, reviewer credentials, evaluations)",
   "Standard 4.03": "not_evaluable \u2014 sponsor process records required (independent review, reviewer credentials, evaluations)",
   "Standard 4.03.1": "not_evaluable \u2014 sponsor process records required (independent review, reviewer credentials, evaluations)",
   "Standard 4.03.2": "not_evaluable \u2014 sponsor process records required (independent review, reviewer credentials, evaluations)",
   "Standard 4.04": "not_evaluable \u2014 sponsor process records required (independent review, reviewer credentials, evaluations)",
   "Standard 4.04.1": "not_evaluable \u2014 sponsor process records required (independent review, reviewer credentials, evaluations)",
   "Standard 4.04.2": "not_evaluable \u2014 sponsor process records required (independent review, reviewer credentials, evaluations)",
   "Standard 4.05": "not_evaluable \u2014 design-process evidence (SME authorship, instructional-strategy assessment), not derivable from the course materials alone",
   "Standard 4.05.1": "not_evaluable \u2014 design-process evidence (SME authorship, instructional-strategy assessment), not derivable from the course materials alone",
   "Standard 4.05.2": "not_evaluable \u2014 design-process evidence (SME authorship, instructional-strategy assessment), not derivable from the course materials alone",
   "Standard 4.05.3": "not_evaluable \u2014 design-process evidence (SME authorship, instructional-strategy assessment), not derivable from the course materials alone",
   "Standard 4.06": "not_evaluable \u2014 sponsor process records required (independent review, reviewer credentials, evaluations)",
   "Standard 5.01": "not_evaluable \u2014 not mechanically checked in this pass",
   "Standard 5.01.1": "not_evaluable \u2014 not mechanically checked in this pass",
   "Standard 5.01.2": "not_evaluable \u2014 not mechanically checked in this pass",
   "Standard 5.01.2.1": "finding \u2014 see findings list",
   "Standard 5.01.2.2": "satisfied",
   "Standard 5.01.3": "not_evaluable \u2014 not mechanically checked in this pass",
   "Standard 6.01": "not_evaluable \u2014 not mechanically checked in this pass",
   "Standard 6.01.1": "not_evaluable \u2014 not mechanically checked in this pass",
   "Standard 6.01.2": "satisfied",
   "Standard 6.01.3": "not_evaluable \u2014 not mechanically checked in this pass",
   "Standard 7.01": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence",
   "Standard 7.01.1": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence",
   "Standard 7.02": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence",
   "Standard 7.02.1": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence",
   "Standard 7.02.2": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence",
   "Standard 7.02.3": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence",
   "Standard 7.02.4": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence",
   "Standard 7.02.5": "satisfied",
   "Standard 7.02.6": "finding \u2014 see findings list",
   "Standard 7.02.7": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence",
   "Standard 7.02.8": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence",
   "Standard 7.02.9": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence",
   "Standard 7.02.10": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence",
   "Standard 7.03": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence",
   "Standard 7.04": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence",
   "Standard 7.04.1": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence",
   "Standard 7.04.2": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence",
   "Standard 7.05": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence",
   "Standard 7.05.1": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence",
   "Standard 7.05.2": "not_evaluable \u2014 sponsor process records required (independent review, reviewer credentials, evaluations)",
   "Standard 7.05.3": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence",
   "Standard 8.01": "not_evaluable \u2014 distribution/marketing evidence required",
   "Standard 8.01.1": "satisfied",
   "Standard 8.01.2": "satisfied",
   "Standard 8.01.3": "not_evaluable \u2014 distribution/marketing evidence required",
   "Standard 9.01": "not_evaluable \u2014 sponsor record-retention evidence required",
   "Standard 9.01.1": "not_evaluable \u2014 sponsor record-retention evidence required",
   "Standard 9.02": "not_evaluable \u2014 sponsor record-retention evidence required",
   "Standard 9.02.1": "not_evaluable \u2014 sponsor record-retention evidence required",
   "Standard 9.02.2": "satisfied",
   "Standard 9.02.3": "not_evaluable \u2014 sponsor record-retention evidence required",
   "Effective date": "declared \u2014 scope/definitions context, not a per-course check"
  },
  "requirements": [
   {
    "locator": "Introduction",
    "heading": "Introduction",
    "relevance": "general",
    "status": "declared \u2014 scope/definitions context, not a per-course check"
   },
   {
    "locator": "Section 1",
    "heading": "Definitions",
    "relevance": "general",
    "status": "declared \u2014 scope/definitions context, not a per-course check"
   },
   {
    "locator": "Standard 2.01",
    "heading": "CPE Program Sponsor Responsibility",
    "relevance": "general",
    "status": "declared \u2014 scope/definitions context, not a per-course check"
   },
   {
    "locator": "Standard 2.01.1",
    "heading": "CPE requirements of licensing bodies and others",
    "relevance": "general",
    "status": "declared \u2014 scope/definitions context, not a per-course check"
   },
   {
    "locator": "Standard 2.02",
    "heading": "Learning activities which qualify for CPE credit",
    "relevance": "general",
    "status": "declared \u2014 scope/definitions context, not a per-course check"
   },
   {
    "locator": "Standard 2.02.1",
    "heading": "Formal learning programs",
    "relevance": "general",
    "status": "declared \u2014 scope/definitions context, not a per-course check"
   },
   {
    "locator": "Standard 3.01",
    "heading": "Learning Activities Based on Learning Objectives",
    "relevance": "program_development",
    "status": "finding \u2014 see findings list",
    "detail": "Objective promised but not covered: learning objective 4 \u2014 'Recall updated reporting obligations for digital asset transactions, including broker reporting on Form 1099-DA.' \u2014 has no supporting content in any module (keyword overlap 2/6 = 33%, below the 50% coverage threshold). The objectives a participant is promised in advance must be the competence the content actually builds."
   },
   {
    "locator": "Standard 3.01.1",
    "heading": "Program knowledge level",
    "relevance": "program_development",
    "status": "satisfied",
    "detail": "program level stated: 'Update'"
   },
   {
    "locator": "Standard 3.02",
    "heading": "Learning Activities Consistent with Experience of Participant",
    "relevance": "program_development",
    "status": "not_evaluable \u2014 design-process evidence (SME authorship, instructional-strategy assessment), not derivable from the course materials alone"
   },
   {
    "locator": "Standard 3.02.1",
    "heading": "Prerequisite education and experience",
    "relevance": "program_development",
    "status": "satisfied",
    "detail": "prerequisites stated ('General familiarity with individual and business federal taxation'); advance preparation stated ('None')"
   },
   {
    "locator": "Standard 4.01",
    "heading": "Current and Accurate Learning Activities and Materials",
    "relevance": "program_development",
    "status": "satisfied",
    "detail": "content is year-stamped to 2026 \u2014 current law year (heuristic: latest plausible year in the text)"
   },
   {
    "locator": "Standard 4.01.1",
    "heading": "Developed by subject matter expert(s)",
    "relevance": "program_development",
    "status": "not_evaluable \u2014 design-process evidence (SME authorship, instructional-strategy assessment), not derivable from the course materials alone"
   },
   {
    "locator": "Standard 4.02",
    "heading": "Learning Activities Reviewed by Content Reviewers",
    "relevance": "review_process",
    "status": "not_evaluable \u2014 sponsor process records required (independent review, reviewer credentials, evaluations)"
   },
   {
    "locator": "Standard 4.02.1",
    "heading": "Qualifications of content reviewers",
    "relevance": "review_process",
    "status": "not_evaluable \u2014 sponsor process records required (independent review, reviewer credentials, evaluations)"
   },
   {
    "locator": "Standard 4.03",
    "heading": "Instructors Qualified in Program Content and Instructional Method",
    "relevance": "review_process",
    "status": "not_evaluable \u2014 sponsor process records required (independent review, reviewer credentials, evaluations)"
   },
   {
    "locator": "Standard 4.03.1",
    "heading": "Qualifications of instructors",
    "relevance": "review_process",
    "status": "not_evaluable \u2014 sponsor process records required (independent review, reviewer credentials, evaluations)"
   },
   {
    "locator": "Standard 4.03.2",
    "heading": "Evaluation of instructor's performance",
    "relevance": "review_process",
    "status": "not_evaluable \u2014 sponsor process records required (independent review, reviewer credentials, evaluations)"
   },
   {
    "locator": "Standard 4.04",
    "heading": "Evaluation of Learning Activities",
    "relevance": "review_process",
    "status": "not_evaluable \u2014 sponsor process records required (independent review, reviewer credentials, evaluations)"
   },
   {
    "locator": "Standard 4.04.1",
    "heading": "Required elements of evaluation",
    "relevance": "review_process",
    "status": "not_evaluable \u2014 sponsor process records required (independent review, reviewer credentials, evaluations)"
   },
   {
    "locator": "Standard 4.04.2",
    "heading": "Evaluation results",
    "relevance": "review_process",
    "status": "not_evaluable \u2014 sponsor process records required (independent review, reviewer credentials, evaluations)"
   },
   {
    "locator": "Standard 4.05",
    "heading": "Instructional Strategies Appropriate for Learning Activities",
    "relevance": "program_development",
    "status": "not_evaluable \u2014 design-process evidence (SME authorship, instructional-strategy assessment), not derivable from the course materials alone"
   },
   {
    "locator": "Standard 4.05.1",
    "heading": "Assess instructional strategy in context of program objectives",
    "relevance": "program_development",
    "status": "not_evaluable \u2014 design-process evidence (SME authorship, instructional-strategy assessment), not derivable from the course materials alone"
   },
   {
    "locator": "Standard 4.05.2",
    "heading": "Facilities and technology appropriateness",
    "relevance": "program_development",
    "status": "not_evaluable \u2014 design-process evidence (SME authorship, instructional-strategy assessment), not derivable from the course materials alone"
   },
   {
    "locator": "Standard 4.05.3",
    "heading": "Based on materials developed for instructional use",
    "relevance": "program_development",
    "status": "not_evaluable \u2014 design-process evidence (SME authorship, instructional-strategy assessment), not derivable from the course materials alone"
   },
   {
    "locator": "Standard 4.06",
    "heading": "Review responsibilities if content is purchased from another entity",
    "relevance": "review_process",
    "status": "not_evaluable \u2014 sponsor process records required (independent review, reviewer credentials, evaluations)"
   },
   {
    "locator": "Standard 5.01",
    "heading": "Design Learning Programs to Drive Participant Engagement",
    "relevance": "engagement",
    "status": "not_evaluable \u2014 not mechanically checked in this pass"
   },
   {
    "locator": "Standard 5.01.1",
    "heading": "Participant engagement for group programs",
    "relevance": "engagement",
    "status": "not_evaluable \u2014 not mechanically checked in this pass"
   },
   {
    "locator": "Standard 5.01.2",
    "heading": "Participant engagement for self study programs",
    "relevance": "engagement",
    "status": "not_evaluable \u2014 not mechanically checked in this pass"
   },
   {
    "locator": "Standard 5.01.2.1",
    "heading": "Use of review questions or other content reinforcement tools in self study programs",
    "relevance": "engagement",
    "status": "finding \u2014 see findings list",
    "detail": "Only 6 scored review questions are present across the program, but a 4-credit self-study program requires at least 12 (floor: 3 scored reinforcement tools per CPE credit; true/false items do not count)."
   },
   {
    "locator": "Standard 5.01.2.2",
    "heading": "Feedback on review questions or other content reinforcement tools",
    "relevance": "engagement",
    "status": "satisfied",
    "detail": "all 6 review questions carry feedback; 6 also explain WHY the answer is correct"
   },
   {
    "locator": "Standard 5.01.3",
    "heading": "Participant engagement for blended learning programs",
    "relevance": "engagement",
    "status": "not_evaluable \u2014 not mechanically checked in this pass"
   },
   {
    "locator": "Standard 6.01",
    "heading": "Responsibility to Monitor Attendance and Verify Program Completion",
    "relevance": "completion_verification",
    "status": "not_evaluable \u2014 not mechanically checked in this pass"
   },
   {
    "locator": "Standard 6.01.1",
    "heading": "CPE program completion verification for group programs",
    "relevance": "completion_verification",
    "status": "not_evaluable \u2014 not mechanically checked in this pass"
   },
   {
    "locator": "Standard 6.01.2",
    "heading": "CPE program completion verification for self study programs",
    "relevance": "completion_verification",
    "status": "satisfied",
    "detail": "qualified assessment present \u2014 passing grade 70% (>= 70%); 20 assessment questions (floor for 4 credits: 20)"
   },
   {
    "locator": "Standard 6.01.3",
    "heading": "CPE program completion verification for blended learning programs",
    "relevance": "completion_verification",
    "status": "not_evaluable \u2014 not mechanically checked in this pass"
   },
   {
    "locator": "Standard 7.01",
    "heading": "Program Length Measured in CPE Credits",
    "relevance": "credit_calculation",
    "status": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence"
   },
   {
    "locator": "Standard 7.01.1",
    "heading": "Learning activities with individual segments",
    "relevance": "credit_calculation",
    "status": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence"
   },
   {
    "locator": "Standard 7.02",
    "heading": "Self Study CPE Credits Based on Pilot Testing or Word Count Formula",
    "relevance": "credit_calculation",
    "status": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence"
   },
   {
    "locator": "Standard 7.02.1",
    "heading": "Method 1 \u2014 Sample group of pilot testers",
    "relevance": "credit_calculation",
    "status": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence"
   },
   {
    "locator": "Standard 7.02.2",
    "heading": "Method 1 \u2014 CPE credit based on representative completion time",
    "relevance": "credit_calculation",
    "status": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence"
   },
   {
    "locator": "Standard 7.02.3",
    "heading": "Method 1 \u2014 Requirement for re-pilot testing",
    "relevance": "credit_calculation",
    "status": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence"
   },
   {
    "locator": "Standard 7.02.4",
    "heading": "Method 1 \u2014 Pilot testing when course is purchased from vendor or other developer",
    "relevance": "credit_calculation",
    "status": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence"
   },
   {
    "locator": "Standard 7.02.5",
    "heading": "Method 2 \u2014 Basis for prescribed word count formula",
    "relevance": "credit_calculation",
    "status": "satisfied",
    "detail": "word-count basis recomputable: 730 required-reading words across 2 module(s) (review/exam questions excluded from the count and entered separately in the formula); actual A/V minutes not stated \u2014 treated as 0 in the formula"
   },
   {
    "locator": "Standard 7.02.6",
    "heading": "Method 2 \u2014 Calculation of CPE credit using the prescribed word count formula",
    "relevance": "credit_calculation",
    "status": "finding \u2014 see findings list",
    "detail": "Recommended credit appears overstated: the materials claim 4 credits, but the word-count formula [(730 words / 180) + 0 A/V min + (26 questions x 1.85)] / 50 recomputes to 1.04 credits (1 after rounding down to the nearest fifth) \u2014 2.96 credits more than the materials support. (actual A/V minutes not stated \u2014 treated as 0 in the formula.)"
   },
   {
    "locator": "Standard 7.02.7",
    "heading": "Method 2 \u2014 Consideration of audio and video segments in word count formula",
    "relevance": "credit_calculation",
    "status": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence"
   },
   {
    "locator": "Standard 7.02.8",
    "heading": "Method 2 \u2014 Word count formula when course is purchased from vendor or other developer",
    "relevance": "credit_calculation",
    "status": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence"
   },
   {
    "locator": "Standard 7.02.9",
    "heading": "CPE credit for an adaptive learning self study program that tracks individual participant's completion time",
    "relevance": "credit_calculation",
    "status": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence"
   },
   {
    "locator": "Standard 7.02.10",
    "heading": "CPE credit for Nano Learning Programs",
    "relevance": "credit_calculation",
    "status": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence"
   },
   {
    "locator": "Standard 7.03",
    "heading": "CPE Credit for Blended Learning Programs",
    "relevance": "credit_calculation",
    "status": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence"
   },
   {
    "locator": "Standard 7.04",
    "heading": "Instructor CPE Credit for Preparation and Presentation Time",
    "relevance": "credit_calculation",
    "status": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence"
   },
   {
    "locator": "Standard 7.04.1",
    "heading": "Instructor CPE credit parameters",
    "relevance": "credit_calculation",
    "status": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence"
   },
   {
    "locator": "Standard 7.04.2",
    "heading": "Presenting a program",
    "relevance": "credit_calculation",
    "status": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence"
   },
   {
    "locator": "Standard 7.05",
    "heading": "Author or Content Reviewer CPE Credit",
    "relevance": "credit_calculation",
    "status": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence"
   },
   {
    "locator": "Standard 7.05.1",
    "heading": "Authoring a program",
    "relevance": "credit_calculation",
    "status": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence"
   },
   {
    "locator": "Standard 7.05.2",
    "heading": "Requirement for content review",
    "relevance": "review_process",
    "status": "not_evaluable \u2014 sponsor process records required (independent review, reviewer credentials, evaluations)"
   },
   {
    "locator": "Standard 7.05.3",
    "heading": "Content reviewer CPE credit parameters",
    "relevance": "credit_calculation",
    "status": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence"
   },
   {
    "locator": "Standard 8.01",
    "heading": "Descriptive Materials for Participant to Access Learning Activities",
    "relevance": "participant_communication",
    "status": "not_evaluable \u2014 distribution/marketing evidence required"
   },
   {
    "locator": "Standard 8.01.1",
    "heading": "Disclose significant features of program in advance",
    "relevance": "participant_communication",
    "status": "satisfied",
    "detail": "all checked advance-disclosure items present (objectives, level, prerequisites, advance prep, delivery method, credits, field of study)"
   },
   {
    "locator": "Standard 8.01.2",
    "heading": "Disclose advance preparation and prerequisites",
    "relevance": "participant_communication",
    "status": "satisfied",
    "detail": "prerequisites and advance preparation disclosed in the descriptive materials"
   },
   {
    "locator": "Standard 8.01.3",
    "heading": "Disclose requirements for earning full credit for a group program",
    "relevance": "participant_communication",
    "status": "not_evaluable \u2014 distribution/marketing evidence required"
   },
   {
    "locator": "Standard 9.01",
    "heading": "Documentation of Participation in CPE Program",
    "relevance": "documentation_retention",
    "status": "not_evaluable \u2014 sponsor record-retention evidence required"
   },
   {
    "locator": "Standard 9.01.1",
    "heading": "Entity to award CPE credits and acceptable documentation",
    "relevance": "documentation_retention",
    "status": "not_evaluable \u2014 sponsor record-retention evidence required"
   },
   {
    "locator": "Standard 9.02",
    "heading": "CPE Program and Participation Documentation Maintenance",
    "relevance": "documentation_retention",
    "status": "not_evaluable \u2014 sponsor record-retention evidence required"
   },
   {
    "locator": "Standard 9.02.1",
    "heading": "Required documentation elements for group programs",
    "relevance": "documentation_retention",
    "status": "not_evaluable \u2014 sponsor record-retention evidence required"
   },
   {
    "locator": "Standard 9.02.2",
    "heading": "Required documentation elements for self study programs",
    "relevance": "documentation_retention",
    "status": "satisfied",
    "detail": "expiration policy stated ('One year from date of purchase') and within the one-year cap from purchase/enrollment"
   },
   {
    "locator": "Standard 9.02.3",
    "heading": "Required documentation elements for blended learning programs",
    "relevance": "documentation_retention",
    "status": "not_evaluable \u2014 sponsor record-retention evidence required"
   },
   {
    "locator": "Effective date",
    "heading": "Effective date",
    "relevance": "general",
    "status": "declared \u2014 scope/definitions context, not a per-course check"
   }
  ],
  "competencies": [
   {
    "locator": "Introduction",
    "heading": "Introduction",
    "relevance": "general",
    "status": "declared \u2014 scope/definitions context, not a per-course check"
   },
   {
    "locator": "Section 1",
    "heading": "Definitions",
    "relevance": "general",
    "status": "declared \u2014 scope/definitions context, not a per-course check"
   },
   {
    "locator": "Standard 2.01",
    "heading": "CPE Program Sponsor Responsibility",
    "relevance": "general",
    "status": "declared \u2014 scope/definitions context, not a per-course check"
   },
   {
    "locator": "Standard 2.01.1",
    "heading": "CPE requirements of licensing bodies and others",
    "relevance": "general",
    "status": "declared \u2014 scope/definitions context, not a per-course check"
   },
   {
    "locator": "Standard 2.02",
    "heading": "Learning activities which qualify for CPE credit",
    "relevance": "general",
    "status": "declared \u2014 scope/definitions context, not a per-course check"
   },
   {
    "locator": "Standard 2.02.1",
    "heading": "Formal learning programs",
    "relevance": "general",
    "status": "declared \u2014 scope/definitions context, not a per-course check"
   },
   {
    "locator": "Standard 3.01",
    "heading": "Learning Activities Based on Learning Objectives",
    "relevance": "program_development",
    "status": "finding \u2014 see findings list",
    "detail": "Objective promised but not covered: learning objective 4 \u2014 'Recall updated reporting obligations for digital asset transactions, including broker reporting on Form 1099-DA.' \u2014 has no supporting content in any module (keyword overlap 2/6 = 33%, below the 50% coverage threshold). The objectives a participant is promised in advance must be the competence the content actually builds."
   },
   {
    "locator": "Standard 3.01.1",
    "heading": "Program knowledge level",
    "relevance": "program_development",
    "status": "satisfied",
    "detail": "program level stated: 'Update'"
   },
   {
    "locator": "Standard 3.02",
    "heading": "Learning Activities Consistent with Experience of Participant",
    "relevance": "program_development",
    "status": "not_evaluable \u2014 design-process evidence (SME authorship, instructional-strategy assessment), not derivable from the course materials alone"
   },
   {
    "locator": "Standard 3.02.1",
    "heading": "Prerequisite education and experience",
    "relevance": "program_development",
    "status": "satisfied",
    "detail": "prerequisites stated ('General familiarity with individual and business federal taxation'); advance preparation stated ('None')"
   },
   {
    "locator": "Standard 4.01",
    "heading": "Current and Accurate Learning Activities and Materials",
    "relevance": "program_development",
    "status": "satisfied",
    "detail": "content is year-stamped to 2026 \u2014 current law year (heuristic: latest plausible year in the text)"
   },
   {
    "locator": "Standard 4.01.1",
    "heading": "Developed by subject matter expert(s)",
    "relevance": "program_development",
    "status": "not_evaluable \u2014 design-process evidence (SME authorship, instructional-strategy assessment), not derivable from the course materials alone"
   },
   {
    "locator": "Standard 4.02",
    "heading": "Learning Activities Reviewed by Content Reviewers",
    "relevance": "review_process",
    "status": "not_evaluable \u2014 sponsor process records required (independent review, reviewer credentials, evaluations)"
   },
   {
    "locator": "Standard 4.02.1",
    "heading": "Qualifications of content reviewers",
    "relevance": "review_process",
    "status": "not_evaluable \u2014 sponsor process records required (independent review, reviewer credentials, evaluations)"
   },
   {
    "locator": "Standard 4.03",
    "heading": "Instructors Qualified in Program Content and Instructional Method",
    "relevance": "review_process",
    "status": "not_evaluable \u2014 sponsor process records required (independent review, reviewer credentials, evaluations)"
   },
   {
    "locator": "Standard 4.03.1",
    "heading": "Qualifications of instructors",
    "relevance": "review_process",
    "status": "not_evaluable \u2014 sponsor process records required (independent review, reviewer credentials, evaluations)"
   },
   {
    "locator": "Standard 4.03.2",
    "heading": "Evaluation of instructor's performance",
    "relevance": "review_process",
    "status": "not_evaluable \u2014 sponsor process records required (independent review, reviewer credentials, evaluations)"
   },
   {
    "locator": "Standard 4.04",
    "heading": "Evaluation of Learning Activities",
    "relevance": "review_process",
    "status": "not_evaluable \u2014 sponsor process records required (independent review, reviewer credentials, evaluations)"
   },
   {
    "locator": "Standard 4.04.1",
    "heading": "Required elements of evaluation",
    "relevance": "review_process",
    "status": "not_evaluable \u2014 sponsor process records required (independent review, reviewer credentials, evaluations)"
   },
   {
    "locator": "Standard 4.04.2",
    "heading": "Evaluation results",
    "relevance": "review_process",
    "status": "not_evaluable \u2014 sponsor process records required (independent review, reviewer credentials, evaluations)"
   },
   {
    "locator": "Standard 4.05",
    "heading": "Instructional Strategies Appropriate for Learning Activities",
    "relevance": "program_development",
    "status": "not_evaluable \u2014 design-process evidence (SME authorship, instructional-strategy assessment), not derivable from the course materials alone"
   },
   {
    "locator": "Standard 4.05.1",
    "heading": "Assess instructional strategy in context of program objectives",
    "relevance": "program_development",
    "status": "not_evaluable \u2014 design-process evidence (SME authorship, instructional-strategy assessment), not derivable from the course materials alone"
   },
   {
    "locator": "Standard 4.05.2",
    "heading": "Facilities and technology appropriateness",
    "relevance": "program_development",
    "status": "not_evaluable \u2014 design-process evidence (SME authorship, instructional-strategy assessment), not derivable from the course materials alone"
   },
   {
    "locator": "Standard 4.05.3",
    "heading": "Based on materials developed for instructional use",
    "relevance": "program_development",
    "status": "not_evaluable \u2014 design-process evidence (SME authorship, instructional-strategy assessment), not derivable from the course materials alone"
   },
   {
    "locator": "Standard 4.06",
    "heading": "Review responsibilities if content is purchased from another entity",
    "relevance": "review_process",
    "status": "not_evaluable \u2014 sponsor process records required (independent review, reviewer credentials, evaluations)"
   },
   {
    "locator": "Standard 5.01",
    "heading": "Design Learning Programs to Drive Participant Engagement",
    "relevance": "engagement",
    "status": "not_evaluable \u2014 not mechanically checked in this pass"
   },
   {
    "locator": "Standard 5.01.1",
    "heading": "Participant engagement for group programs",
    "relevance": "engagement",
    "status": "not_evaluable \u2014 not mechanically checked in this pass"
   },
   {
    "locator": "Standard 5.01.2",
    "heading": "Participant engagement for self study programs",
    "relevance": "engagement",
    "status": "not_evaluable \u2014 not mechanically checked in this pass"
   },
   {
    "locator": "Standard 5.01.2.1",
    "heading": "Use of review questions or other content reinforcement tools in self study programs",
    "relevance": "engagement",
    "status": "finding \u2014 see findings list",
    "detail": "Only 6 scored review questions are present across the program, but a 4-credit self-study program requires at least 12 (floor: 3 scored reinforcement tools per CPE credit; true/false items do not count)."
   },
   {
    "locator": "Standard 5.01.2.2",
    "heading": "Feedback on review questions or other content reinforcement tools",
    "relevance": "engagement",
    "status": "satisfied",
    "detail": "all 6 review questions carry feedback; 6 also explain WHY the answer is correct"
   },
   {
    "locator": "Standard 5.01.3",
    "heading": "Participant engagement for blended learning programs",
    "relevance": "engagement",
    "status": "not_evaluable \u2014 not mechanically checked in this pass"
   },
   {
    "locator": "Standard 6.01",
    "heading": "Responsibility to Monitor Attendance and Verify Program Completion",
    "relevance": "completion_verification",
    "status": "not_evaluable \u2014 not mechanically checked in this pass"
   },
   {
    "locator": "Standard 6.01.1",
    "heading": "CPE program completion verification for group programs",
    "relevance": "completion_verification",
    "status": "not_evaluable \u2014 not mechanically checked in this pass"
   },
   {
    "locator": "Standard 6.01.2",
    "heading": "CPE program completion verification for self study programs",
    "relevance": "completion_verification",
    "status": "satisfied",
    "detail": "qualified assessment present \u2014 passing grade 70% (>= 70%); 20 assessment questions (floor for 4 credits: 20)"
   },
   {
    "locator": "Standard 6.01.3",
    "heading": "CPE program completion verification for blended learning programs",
    "relevance": "completion_verification",
    "status": "not_evaluable \u2014 not mechanically checked in this pass"
   },
   {
    "locator": "Standard 7.01",
    "heading": "Program Length Measured in CPE Credits",
    "relevance": "credit_calculation",
    "status": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence"
   },
   {
    "locator": "Standard 7.01.1",
    "heading": "Learning activities with individual segments",
    "relevance": "credit_calculation",
    "status": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence"
   },
   {
    "locator": "Standard 7.02",
    "heading": "Self Study CPE Credits Based on Pilot Testing or Word Count Formula",
    "relevance": "credit_calculation",
    "status": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence"
   },
   {
    "locator": "Standard 7.02.1",
    "heading": "Method 1 \u2014 Sample group of pilot testers",
    "relevance": "credit_calculation",
    "status": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence"
   },
   {
    "locator": "Standard 7.02.2",
    "heading": "Method 1 \u2014 CPE credit based on representative completion time",
    "relevance": "credit_calculation",
    "status": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence"
   },
   {
    "locator": "Standard 7.02.3",
    "heading": "Method 1 \u2014 Requirement for re-pilot testing",
    "relevance": "credit_calculation",
    "status": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence"
   },
   {
    "locator": "Standard 7.02.4",
    "heading": "Method 1 \u2014 Pilot testing when course is purchased from vendor or other developer",
    "relevance": "credit_calculation",
    "status": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence"
   },
   {
    "locator": "Standard 7.02.5",
    "heading": "Method 2 \u2014 Basis for prescribed word count formula",
    "relevance": "credit_calculation",
    "status": "satisfied",
    "detail": "word-count basis recomputable: 730 required-reading words across 2 module(s) (review/exam questions excluded from the count and entered separately in the formula); actual A/V minutes not stated \u2014 treated as 0 in the formula"
   },
   {
    "locator": "Standard 7.02.6",
    "heading": "Method 2 \u2014 Calculation of CPE credit using the prescribed word count formula",
    "relevance": "credit_calculation",
    "status": "finding \u2014 see findings list",
    "detail": "Recommended credit appears overstated: the materials claim 4 credits, but the word-count formula [(730 words / 180) + 0 A/V min + (26 questions x 1.85)] / 50 recomputes to 1.04 credits (1 after rounding down to the nearest fifth) \u2014 2.96 credits more than the materials support. (actual A/V minutes not stated \u2014 treated as 0 in the formula.)"
   },
   {
    "locator": "Standard 7.02.7",
    "heading": "Method 2 \u2014 Consideration of audio and video segments in word count formula",
    "relevance": "credit_calculation",
    "status": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence"
   },
   {
    "locator": "Standard 7.02.8",
    "heading": "Method 2 \u2014 Word count formula when course is purchased from vendor or other developer",
    "relevance": "credit_calculation",
    "status": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence"
   },
   {
    "locator": "Standard 7.02.9",
    "heading": "CPE credit for an adaptive learning self study program that tracks individual participant's completion time",
    "relevance": "credit_calculation",
    "status": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence"
   },
   {
    "locator": "Standard 7.02.10",
    "heading": "CPE credit for Nano Learning Programs",
    "relevance": "credit_calculation",
    "status": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence"
   },
   {
    "locator": "Standard 7.03",
    "heading": "CPE Credit for Blended Learning Programs",
    "relevance": "credit_calculation",
    "status": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence"
   },
   {
    "locator": "Standard 7.04",
    "heading": "Instructor CPE Credit for Preparation and Presentation Time",
    "relevance": "credit_calculation",
    "status": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence"
   },
   {
    "locator": "Standard 7.04.1",
    "heading": "Instructor CPE credit parameters",
    "relevance": "credit_calculation",
    "status": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence"
   },
   {
    "locator": "Standard 7.04.2",
    "heading": "Presenting a program",
    "relevance": "credit_calculation",
    "status": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence"
   },
   {
    "locator": "Standard 7.05",
    "heading": "Author or Content Reviewer CPE Credit",
    "relevance": "credit_calculation",
    "status": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence"
   },
   {
    "locator": "Standard 7.05.1",
    "heading": "Authoring a program",
    "relevance": "credit_calculation",
    "status": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence"
   },
   {
    "locator": "Standard 7.05.2",
    "heading": "Requirement for content review",
    "relevance": "review_process",
    "status": "not_evaluable \u2014 sponsor process records required (independent review, reviewer credentials, evaluations)"
   },
   {
    "locator": "Standard 7.05.3",
    "heading": "Content reviewer CPE credit parameters",
    "relevance": "credit_calculation",
    "status": "not_evaluable \u2014 method- or program-type-specific; not exercised by this course's evidence"
   },
   {
    "locator": "Standard 8.01",
    "heading": "Descriptive Materials for Participant to Access Learning Activities",
    "relevance": "participant_communication",
    "status": "not_evaluable \u2014 distribution/marketing evidence required"
   },
   {
    "locator": "Standard 8.01.1",
    "heading": "Disclose significant features of program in advance",
    "relevance": "participant_communication",
    "status": "satisfied",
    "detail": "all checked advance-disclosure items present (objectives, level, prerequisites, advance prep, delivery method, credits, field of study)"
   },
   {
    "locator": "Standard 8.01.2",
    "heading": "Disclose advance preparation and prerequisites",
    "relevance": "participant_communication",
    "status": "satisfied",
    "detail": "prerequisites and advance preparation disclosed in the descriptive materials"
   },
   {
    "locator": "Standard 8.01.3",
    "heading": "Disclose requirements for earning full credit for a group program",
    "relevance": "participant_communication",
    "status": "not_evaluable \u2014 distribution/marketing evidence required"
   },
   {
    "locator": "Standard 9.01",
    "heading": "Documentation of Participation in CPE Program",
    "relevance": "documentation_retention",
    "status": "not_evaluable \u2014 sponsor record-retention evidence required"
   },
   {
    "locator": "Standard 9.01.1",
    "heading": "Entity to award CPE credits and acceptable documentation",
    "relevance": "documentation_retention",
    "status": "not_evaluable \u2014 sponsor record-retention evidence required"
   },
   {
    "locator": "Standard 9.02",
    "heading": "CPE Program and Participation Documentation Maintenance",
    "relevance": "documentation_retention",
    "status": "not_evaluable \u2014 sponsor record-retention evidence required"
   },
   {
    "locator": "Standard 9.02.1",
    "heading": "Required documentation elements for group programs",
    "relevance": "documentation_retention",
    "status": "not_evaluable \u2014 sponsor record-retention evidence required"
   },
   {
    "locator": "Standard 9.02.2",
    "heading": "Required documentation elements for self study programs",
    "relevance": "documentation_retention",
    "status": "satisfied",
    "detail": "expiration policy stated ('One year from date of purchase') and within the one-year cap from purchase/enrollment"
   },
   {
    "locator": "Standard 9.02.3",
    "heading": "Required documentation elements for blended learning programs",
    "relevance": "documentation_retention",
    "status": "not_evaluable \u2014 sponsor record-retention evidence required"
   },
   {
    "locator": "Effective date",
    "heading": "Effective date",
    "relevance": "general",
    "status": "declared \u2014 scope/definitions context, not a per-course check"
   }
  ]
 }
}