The credential evaluation must address each of the requirements outlined in Rule 64B17-3.001. a. A clear and definitive statement as to whether the education is equivalent to a CAPTE-accredited physical therapy educational program. b. Whether the institution is accredited by any governmental agency and, if so, which agency. c. A list of courses in general education and professional education with the United States post-secondary equivalent course indicated. d. All opinions contained in the report shall be substantiated by reference to the source materials which form the basis for the opinion.