“Competent Private Instruction” (CPI) means private instruction provided on a daily basis for at least 148 days during a school year, to be met by attendance for at least 37 days each school quarter, by or under the supervision of a licensed practitioner in the manner provided under Iowa Code section 299A.2 and this chapter, or other person under Iowa Code section 299A.3 and this chapter, which results in the student making adequate progress. The CPI category includes homeschooled children who are not enrolled in independent private instruction and those in non-accredited nonpublic “schools.” 281-IAC chapter 31.