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

CIAs 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 Reporting Requirements for CIAs

Certificate holders are required to self certify as to the completion of the required continuing education hours. It is the CIA's responsibility to assure that the CPE hours claimed conform to the guidelines established by The IIA's Professional Certification Board (PCB). Forms are submitted by CIAs on an annual basis and serve as signed statements that all applicable CPE requirements have been met.

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

The IIA will issue an acknowledgment of compliance to each CIA meeting the requirements of this guidance. The IIA will keep information on the active/inactive status of CIAs.

Upon request, the PCB may grant partial or complete exemption from CPE requirements for individuals when good cause exists, such as military service or individual hardship.

Each CIA should submit an appropriate CPE reporting form to The IIA, without supporting documentation, in compliance with CPE requirements. Each CIA 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 IIA or its designee at The IIA's request. The records maintained by the CIA in support of the reporting form filed with The IIA should include, as appropriate, the following information:

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

CIA Reporting Categories

The following general criteria are to be satisfied in order for a continuing education program to be accepted:

1. The overriding consideration in determining whether a specific program is acceptable is that it shall be a formal program of learning which contributes directly to the professional competence of a CIA.
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 which is current.
6. Be on a professional level and related to the Common Body of Knowledge.

The following general subjects are acceptable as long as they meet other CPE program criteria:

1. Auditing and accounting
2. Management and communication (oral and written)
3. Computer science
4. Mathematics, statistics, and quantitative applications in business
5. Economics
6. Business law
7. Specific business topics such as finance, production, marketing, and personnel
8. Specialized industry areas such as government, banking, utilities, or oil and gas

Activities other than those listed in this guidance may be deemed acceptable if the CIA 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 CIA.

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 continuous conferences and 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.

Education

A maximum of 40 CPE hours may be awarded in the education category each year  Educational activities include:

1. Professional education and development programs, such as seminars and conferences, provided by national, state and local auditing, and accounting organizations.
2. Technical sessions at meetings of national, state, and local auditing, accounting organizations, and chapters.
3. Formal in-house training programs.
4. Programs of other sponsors (industrial, professional societies, etc.).
5. College or university credit and non-credit courses passed, except for those courses a CIA must take in order to meet the CIA examination requirement of a bachelor's degree or its equivalent.
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 40 hours may be awarded in the year passed.
2. 10 CPE hours are awarded for passing each part of another accounting or auditing examination (for example, the CPA or CA examination).
3. The IIA institute from which you obtained your certification training should be contacted for information concerning the number of CPE hours awarded for the successful completion of their examination.
7. Formal correspondence and self-study programs relevant to internal auditing that include evidence of completion.

Publications

A maximum of 25 hours may be awarded in the publications category each year. Generally, one full journal page of single-spaced print is equal to two hours of CPE credit, with the following limits on one publication:

• Books: 25 hours
• Articles: 15 hours
• Research papers: 15 hours

Contributions to publications should pertain to internal auditing or disciplines related to the Common Body of Knowledge. Published articles or books not related directly to internal auditing are acceptable if CIAs are able to demonstrate that these activities contribute to their professional audit proficiency.

The IIA's CPE program also allows certified individuals to earn CPE hours by readingInternal Auditor magazine articles and answering questions about them.