1. Record Retention Policy

Sheriff Consulting maintains a five-year record retention policy that includes the following:

  • Records of participation (e.g., CPE certificate of completion)
  • Dates and location of program offerings
  • Author/instructor, author/developer, and reviewer names and credentials. For a CPA serving as author/instructor, author/developer, or reviewer for accounting, auditing, or tax programs, the state of licensure, license number, and status of license are maintained.
  • Number of CPE credits earned by participants
  • Results of program evaluations
  • Program descriptive materials (e.g., course announcement information)

2. Refund Policy

For our QAS Self Study and Nano Learning programs, Sheriff Consulting will issue refunds for courses cancelled by participants within ten days of purchase. For more information regarding refunds, complaints, or program cancellation, please contact our offices at [email protected].

3. Program Cancellation Policy

If Sheriff Consulting cancels a QAS Self Study or Nano Learning program, an email notification will be sent within 24 hours of the cancellation. The email will contain:

  • The reason for the cancellation
  • Instructions on receiving a refund for the course

4. Complaint Resolution Policy

We will address any complaint within 24 hours of notice via phone or email. Our contact information is available on our website at sheriffconsulting.com/contact-us.

For more information regarding administrative policies such as complaints, please contact us:

Email: [email protected]
Phone: 416-574-2428

5. Course Update Policy

Our course documentation materials for QAS Self Study and Nano Learning programs contain the most recent publication, revision, or review date. Courses are revised as soon as feasible following changes to relevant codes, laws, rulings, decisions, interpretations, and similar authorities.

Technical subject matter areas (such as audit standard update courses) are reviewed by a subject matter expert at least once a year. All other courses are reviewed every two years. For group live programs, the revision date is the date of the event.