SKU *: crs-3254

Sell price $: 48.00

Course Author: Vicki Lambert

Authored on: Sep 16, 2025

Course Preview:

Course Short Description:

This course discusses the requirements needed to determine if a worker is an exempt employee or a nonexempt employee under the Fair Labor Standards Act (FLSA).

Course rating: 4.7(416)

Compliance Deep Tag: - None -

Credit Hours: 2

CPE Credits Awarded *: 2

Approval Status: - None -

Course is for: ** Main Course Library **

Course Duration: 2

Complexity of Content: Intermediate

Suppress in lists: No

Last Updated/Reviewed Date: March 02, 2026

Course Topic: Exempt vs Non-Exempt Employee, FLSA

Prerequisitses:

No advanced preparation or prerequisites are required for this course.

Learning Objective:

Explore and explain the terms exempt, nonexempt and salary basis.
Discover and define the requirements under the FLSA regulations that are used to classify workers as exempt.
Explore and explain each category of exempt employee and the job duties requirements that must be met.
Identify the requirements that must be met to properly pay an exempt employee on a salary basis.

Coupon Terms: Coupon-Lambert

Course Functional Titles: Accountant - CPA

Learning Tags:

ERM, Legal Knowledge

Course Type: CPE Course

crs_type:

CPE Course

Format: on_demand

format_crs:

on_demand

Audit & Accounting: No

Careers: No

Ethics (NASBA): No

Excel: No

Finance: No

Human Resources (HR): Yes

Internal Audit: No

Leadership & Management: No

Marketing: No

Operations: No

Productivity & Tech: No

Risk Management: No

Sales: No

Tax: No

Free Trail: No

Other: No

Field of Study: Personnel/HR

crs cat:

Human Resources (HR)

CPA: Yes

CPD-IES8: Yes

CMA: Yes

CFE: Yes

Yellow Book: No

CGFM: No

CIA: Yes

CRMA: Yes

CPP: Yes

FPC: Yes

CTP: No

FP&A: No

CISM: No

CRISC: No

CISA: No

CIST: No

CRFS: No

SHRM-CP: Yes

SHRM-SCP: Yes

PHR: Yes

SPHR: Yes

GPHR: Yes

aPHR: Yes

PHRca: Yes

PHRi: Yes

SPHRi: Yes

crma_irs: No

cert type:

CPA, CPD-IES8, CMA, CFE, CIA, CRMA, CPP, FPC, SHRM-CP, SHRM-SCP, PHR, SPHR, GPHR, aPHR, PHRca, PHRi, SPHRi

Enable/Disable: Yes

CPE Credits CPA: 2.0

Field of Study CPA: Pesonnel/HR

CPE Delivery Method CPA: QAS Self-Study

Program Location CPA:

Online

*Program Level: Basic

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Description:

Illumeo is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State Boards of Accountancy have the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

NASBA Sponsor Number: 109504
State of New York Sponsor Number: 002746
State of Texas Sponsor Number: 009890

In accordance with the standards of the National Registry of CPE Sponsors, CPE credits have been granted based on a 50-minute hour.

Enable/Disable: Yes

Hours CPD-IES8: 2.0

Field of Study CPD-IES8: Pesonnel/HR

CPE Delivery Method CPD-IES8: QAS Self-Study

Program Location CPD-IES8:

Online

Description:

Your specific provider of Continuing Professional Development accreditation has final authority on the acceptance of individual courses for CPD-IES8 credit.

Enable/Disable: Yes

CPE Credits CMA: 2.0

Field of Study CMA: Pesonnel/HR

CPE Delivery Method CMA: QAS Self-Study

Program Location CMA:

Online

*Program Level: Basic

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Enable/Disable: Yes

CPE Credits CFE: 2.0

Field of Study CFE: Pesonnel/HR

CPE Delivery Method CFE: QAS Self-Study

Program Location CFE:

Online

*Program Level: Basic

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Enable/Disable: No

Program Location CGFM:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Enable/Disable: No

Program Location YB:

Online

Description:

The GAO's Yellow Book, Government Auditing Standards, establishes CPE requirements. Auditors performing work under GAGAS, including planning, directing, performing field work, or reporting on an audit or attestation engagement under GAGAS, need to maintain their professional competence through continuing professional education (CPE). Therefore, each auditor performing work under GAGAS should complete, every two years, at least 80 hours of CPE that directly enhance the auditor's professional proficiency to perform audits and/or attestation engagements. At least 24 of the 80 hours of CPE should be in subjects directly related to government auditing, the government environment, or the specific or unique environment in which the audited entity operates. At least 20 hours of the 80 should be completed in any one year of the two-year period. For details on the Yellow Book CPE requirements go to http://www.gao.gov/ and https://www.gao.gov/assets/700/693136.pdf.

Enable/Disable: Yes

CPE Credits CIA: 2.0

Field of Study CIA: Specific business topics such as finance and others

CPE Delivery Method CIA: QAS Self-Study

Program Location CIA:

Online

*Program Level: Basic

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Description:

Recognized CPE provider, authorized by the Institute of Internal Auditors for use in the Certified Internal Auditor (CIA) CPE program.

Enable/Disable: Yes

CPE Credits CRMA: 2.0

Field of Study CRMA: Other activities contributing to professional competence

CPE Delivery Method CRMA: QAS Self-Study

Program Location CRMA:

Online

*Program Level: Basic

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Description:

Recognized CPE provider, authorized by the Institute of Internal Auditors for use in the Certified Risk Management Assurance (CRMA) CPE program.

Enable/Disable: Yes

RCH Credits CPP: 2.0

*Program Location:

Online

*Program Level: Basic

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Enable/Disable: Yes

RCH Credits FPC: 2.0

*Program Location:

Online

*Program Level: Basic

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Enable/Disable: No

Program Location CTP:

On Demand/Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Description:

Approved for up to 2.4 CTP/CCM recertification credits by the Association for Financial Professionals

Enable/Disable: No

Program Location FP&A:

On Demand/Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Description:

Approved for up to 2.4 FP&A recertification credits by the Association for Financial Professionals

Enable/Disable: No

Program Location IRS-EA:

Online

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

~Credit Details IRS-EA:

This activity, ID No. XXXXXX has been approved for #### CPE credit hours toward IRS Enrolled Agent (EA) continuing education requirements. In accordance with the standards set forth in Circular 230 section 10.6, CE credits have been granted based on a 50-minute hour.

Enable/Disable: No

Program Location CISM:

Online

Description:

Your specific provider of Continuing Professional Education accreditation has final authority on the acceptance of individual courses for CPE credit.

Enable/Disable: No

Program Location CRISC:

Online

Description:

Your specific provider of Continuing Professional Education accreditation has final authority on the acceptance of individual courses for CPE credit.

Enable/Disable: No

Program Location CISA:

Online

Description:

Recognized CPE provider, authorized by the Institute of Internal Auditors for use in the Certified Risk Management Assurance (CRMA) CPE program.

Enable/Disable: No

Program Location CIST:

Online

Description:

Your specific provider of Continuing Professional Development accreditation has final authority on the acceptance of individual courses for CPD credit.

Enable/Disable: No

Program Location CRFS:

Online

Description:

Your specific provider of Continuing Professional Development accreditation has final authority on the acceptance of individual courses for CPD credit.

Enable/Disable: Yes

PDC Credits SHRM-CP: 2.0

*Program Location:

Online

*Program Level: Basic

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Description:

Illumeo is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-SCP℠. This program is valid for 2.0 PDCs for the SHRM-SCP℠. For more information about certification or recertification, please visit www.shrmcertification.org.

Enable/Disable: Yes

PDC Credits SHRM-SCP: 2.0

*Program Location:

Online

*Program Level: Basic

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Description:

Illumeo is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-SCP℠. This program is valid for 2.0 PDCs for the SHRM-SCP℠. For more information about certification or recertification, please visit www.shrmcertification.org.

Enable/Disable: Yes

CEU Credits PHR: 2.0

Field of Study PHR: HR (General)

*Program Location:

Online

*Program Level: Basic

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Description:

This program has been approved for 2 HR(Gen) aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.

Enable/Disable: Yes

CEU Credits SPHR: 2.0

Field of Study SPHR: HR (General)

*Program Location:

Online

*Program Level: Basic

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Description:

This program has been approved for 2 Business aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.

Enable/Disable: Yes

CEU Credits GPHR: 2.0

Field of Study GPHR: HR (General)

*Program Location:

Online

*Program Level: Basic

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Description:

This program has been approved for 2 HR(Gen) aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.

Enable/Disable: Yes

CEU Credits aPHR: 2.0

Field of Study aPHR: HR (General)

*Program Location:

Online

*Program Level: Basic

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Description:

This program has been approved for 2 HR(Gen) aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.

Enable/Disable: Yes

CEU Credits PHRca: 2.0

Field of Study PHRca: HR (General)

*Program Location:

Online

*Program Level: Basic

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Description:

This program has been approved for 2 HR(Gen) aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.

Enable/Disable: Yes

CEU Credits PHRi: 2.0

Field of Study PHRi: HR (General)

*Program Location:

Online

*Program Level: Basic

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Description:

This program has been approved for 2 HR(Gen) aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.

Enable/Disable: Yes

CEU Credits SPHRi: 2.0

Field of Study SPHRi: HR (General)

*Program Location:

Online

*Program Level: Basic

*Prerequisites:

No advanced preparation or prerequisites are required for this course.

Description:

This program has been approved for 2 HR(Gen) aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute homepage at www.hrci.org.
The use of this seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval.

Enable/Disable: Yes

Hours: 2.0

Free Marketing Course: No

Sponser: Illumeo

Participation: Solo

Instructor: Recorded

HRCI Code: 737776

SHRM Code: 26-G5UVU

APA Code: 26ILL014

Presence: Remote

Course info

Exempt Employees: Understanding and Mastering the Changes for 2026 and Beyond!