Per NASBA regulations, CPE Sponsors must have a mimimum of three CPA's "pilot test" new Continuing Education course programs.
Some CPE Sponsors offer the CPE credits totally FREE to CPA's who pilot new CPE courses. In exchange for the FREE continuing education credit, the CPA will provide feedback regarding hours required to complete the course and any suggestions or corrections to innacurate material. The process is realatively simple and painless if you work with a reputable company.
As a self employed CPA, I had previously spent up to $10/hour for my 120 hours of CPE credit to renew my CPA license. After discovering pilot testing, I have an extra $1200 in my pocket this year!
I recently discovered an online CPE provider, 1st Choice CPE that is currently offering free CPE for pilot testing their CPE courses.
Even if I don't want to pilot test for my CPE this year, I have bookmarked their site, as they have what appears to be an excellent concept of unlimited CPE for only $99.