The Science of Learning

At GLS, every trainer is a CPA, but that is only our starting point. We also require our trainers to complete formal education in adult learning theory, including instructional design, facilitation skills, and learning transfer. Research in learning science shows that people retain more when they actively retrieve, apply, and reflect on content rather than just re-reading or re-hearing it.

Anyone can take an accounting standard, copy and paste it into a slide deck, and read it to the audience. However, we all know that this leads to minimal learning and almost no behavioral change. If you only need a CPE certificate, that approach may be enough. But our clients invest in learning so that their people can make better decisions, reduce errors, and perform at their best.

The firms we work with do not invest in training because they simply want to comply with certification requirements. They invest to reduce review notes, decrease rework, and improve quality. For that to happen, knowledge must transfer. Content must be transformed into digestible, relevant information, and then applied to real situations. Cognitive psychology has repeatedly shown that learning “sticks” when learners practice retrieval, confront mistakes, and receive targeted feedback. Our trainers are taught how to draft discussion questions that prompt attendees to consider actual client scenarios, how to construct case studies that resemble real workpapers, and how to create an environment where making mistakes in the classroom is not only allowed but also encouraged. Getting it wrong in the classroom is what prevents mistakes in the audit file.

There is a science to learning, and we design every GLS course around it. In both live and virtual environments, you will see interactive elements that require participants to think, respond, and apply, not just listen. Techniques like retrieval practice, scenario-based learning, and spaced reinforcement help accountants move beyond “I’ve heard this before” to “I can use this on my next engagement.”

Regulators like NASBA require providers to publish learning objectives and, for on-demand courses, to include questions tied to those objectives. What they do not require is for instructors to be trained in how to write a meaningful learning objective, or how to craft questions that truly measure whether learning occurred. GLS goes further. We invest in training in adult learning theory, instructional design and training delivery to align objectives, content, and assessments so that each question, case, and exercise has a clear purpose for the learner.  

For our clients, this is where the return on investment shows up. Storytelling, realistic case studies, and deliberate practice turn abstract standards into decisions staff can confidently make with real clients. The result is more than a certificate. It is a feeling of knowing what to do, when to ask questions, and how to navigate complexity under pressure. That confidence is what ultimately reduces review notes, elevates quality, and makes learning a strategic asset for the firm, not just a compliance requirement.