This page contains the mandatory CPE requirements for CRMAs. It also specifies the method of reporting by CRMAs who wish to keep their designation in good standing.

NOTE: If you are a Certified Internal Auditor® (CIA®), the CPE reporting that you complete for the CIA program satisfies the CPE reporting requirements for the CRMA and all other IIA specialty certifications. CPE reporting for specialty certifications requires that 25% of the hours earned must be in the specialty area of expertise.

CRMA professionals are responsible for:

• Maintaining their knowledge and skills.
• Updating their knowledge and skills related to improvements and current developments in internal auditing standards, procedures, and techniques.

CPE Requirement Regarding IIA International Standards

1. In order to encourage understanding of and compliance with The IIA's International Standards for the Professional Practice of Internal Auditing (Standards), The IIA's Professional Certification Board (PCB) has instated a requirement that CRMAs stay abreast of the Standards as part of their CPE.
2. CRMAs must review or receive training on the Standards at some point during their CPE reporting period.
3. If you are completing your CPE reporting form and have not already met this requirement, please take a moment to review the Standards before submitting your form.
4. While there, we also encourage you to review the Practice Advisories (accessible with an IIA member password) and other sections of The IIA's International Professional Practices Framework (IPPF).

Special Note for Candidates Who Were Certified Through the Professional Experience Recognition (PER) Provision

Because the CRMA certification was awarded based on professional experience versus studying and sitting for an exam, candidates who earned the status through the PER are not awarded CPE for earning the designation. Candidates need to earn and report CPE in the year following the year they became certified (20 hours for a practicing CRMA, and 10 hours for a non-practicing CRMA).

For instance, candidates who earned their CRMA through the PER in 2011 were required to first report CPE on or before 31 December, 2012. Candidates who earned the CRMA through the PER in 2012 need to first report CPE on or before 31 December 2013, and candidates who earned the CRMA in 2013 will be required to first report CPE on or before 31 December 2014.

The CRMA exam will begin in July 2013. Once a candidate achieves their CRMA through testing, they will be awarded 20 hours of CPE for the year following the year in which the certification was earned.

CPE Reporting Requirements for CRMAs

Certificate holders are required to self-certify as to the completion of the required continuing education hours. It is the CRMA's responsibility to assure that the CPE hours claimed conform to the guidelines established by the PCB. Forms are submitted by CRMAs on a annual basis and serve as signed statements that all applicable continuing professional development requirements have been met.

CRMAs may submit CPE reporting forms in The IIA's Certification Candidate Management System (CCMS). The reporting deadline is 31 December each year.

In order to facilitate reporting, CRMAs who also hold the CIA designation can satisfy the requirements of both programs by reporting appropriate CPE for the CIA designation only. The Institute will issue an acknowledgment of compliance to each CRMA meeting the requirements of this guidance. The Institute will keep information on the active/inactive status of CRMAs. The PCB, upon request, may grant partial or complete exemption from CPE requirements for individuals when good cause exists, such as military service or individual hardship.

Each CRMA should submit an appropriate CPE reporting form to The Institute, without supporting documentation, in compliance with CPE requirements. Each CRMA should maintain a copy of the CPE reporting form, along with all supporting documentation, for at least three years after the records no longer apply to filed CPE reports. Records must be made available to The Institute or its designee at The Institute's request. The records maintained by the CRMA in support of the reporting form filed with The Institute should include, as appropriate, the following information:

1. Title of program and/or description of content
2. Dates attended
3. Location of course or program
4. Sponsoring organization
5. Contact hours of credit as recommended by the course sponsor
6. A letter, certificate, or other written independent attestation of course completion
7. Documentation supporting publications, oral presentations, and committee or other participation

CRMA Reporting Categories

1. The overriding consideration in determining whether a specific program is acceptable is that it shall be a formal program of learning that contributes directly to the professional competence of a CRMA.
2. Acceptable formal programs should:
1. Contribute to the professional competence of participants.
2. State program objectives which specify the level of knowledge the participants should have attained, or the level of competence to be demonstrated upon completing the program.
3. State education or experience prerequisites, if appropriate for the program.
4. Be developed by individuals qualified in the subject matter and instructional design.
5. Provide program content that is current.
6. Be on a professional level and related to the CRMA Examination Topic Outline.

The CRMA Examination Topic Outline includes:

1. Assessing/assurance of risk management activities.
2. Risk management fundamentals.
3. Elements of risk.
4. Control theory and application.
5. Business objectives and organizational performance.

Activities other than those listed in this guidance may be deemed acceptable if the CRMA can demonstrate that they contribute to professional competence. Substantiating that a particular activity qualifies as acceptable and meets the requirements is the responsibility of the CRMA.

CPE credit will be awarded for whole hours only with a minimum of 50 minutes constituting one hour. As an example, 100 minutes of continuous instruction would count for two hours; however, more than 50 minutes but less than 100 minutes of continuous instruction would count for only one hour. Only class contact or acceptable self-study hours are allowable. For chapter meetings throughout the reporting period or continuous conferences/conventions when individual segments are less than 50 minutes, the sum of the segments should be considered one total program. For example, five 30-minute presentations would equal 150 minutes and should be counted as three contact hours.

CRMA Examination

Education

A maximum of 20 CPE hours may be awarded in the education category each year. At least five of the 20 CPE hours required must be in this category. Educational activities include:

1. Professional education and development programs, such as seminars and conferences, provided by national/federal, state, and local auditing and accounting organizations.
2. Technical sessions at meetings of national/federal, state, and local auditing and accounting organizations and chapters.
3. Formal in-house training programs.
4. Programs of other sponsors (industrial, professional societies, etc.).
5. College or university courses passed (credit and non-credit courses).
1. Fifteen hours of CPE credit are awarded for each semester hour of college/university credit earned.
2. Ten hours of CPE credit are awarded for each quarter hour of college/university credit earned.
6. Other certification examinations passed.
1. A maximum of 20 hours may be awarded in the year passed.
2. 10 CPE hours are awarded for passing each part of another appropriate professional certification examination.
7. Formal correspondence and self-study programs relevant to risk management assurance that include evidence of completion.

Publications

A maximum of 10 hours may be awarded in the publications category each year for books, articles, research papers, and training materials. Generally, one full journal page of single-spaced print is equal to two hours of CPE credit.

• Books: 12 hours
• Articles: 6 hours
• Research papers: 6 hours

Contributions to publications should pertain to risk management assurance audit disciplines related to the CRMA Examination Topic Outline. Published articles or books not related directly to risk management assurance are acceptable if CRMAs are able to demonstrate that these activities contribute to their professional proficiency.

External Quality Assessments

A maximum of 10 CPE hours may be awarded each year in the category of external quality assurance review activities. One CPE hour will be awarded for each hour spent on site, with the following limits on any one quality assurance review activity:

1. Independent (external) validation of an internal audit activity’s self-assessment (as defined in the IPPF): maximum of five CPE hours per review.
2. One-week external quality assurance review: maximum of five hours per review.
3. Two-week external quality assurance review: maximum of 10 hours.

No CPE hours will be awarded for activities such as preparation time and writing the report.

Programs on Audit-related Issues

Most local IIA chapters offer programs on audit-related issues and provide CPE credit for those attending.

Find Your Local IIA

CPE Audit Process

The IIA will verify on a test basis the records of CRMAs and/or course sponsors in a manner deemed appropriate to determine compliance with the requirements set forth in this guidance. The potential penalty for submitting false information will be determined in accordance with the administrative directive, Disciplinary Policies and Procedures.