CPE Opportunities
If you are looking for some ways to obtain your CPE hours - check out these possibilities:

The IIA's conferences and seminars are a great way to earn CPE hours while staying informed about important topics, building your skills, and networking with your peers.

The IIA has many other products available for professional education credit.

Most local IIA institutes offer programs on audit-related issues and provide CPE credit for those attending. To locate an institute near you, click here and review the list by name or by location.

The IIA's Quick & Easy CPE program allows certified individuals to earn CPE hours by reading Internal Auditor magazine articles and answering questions about them. Click here for more information.

CPE credits can be earned through The IIA's E-Learning offerings, which provide online training solutions for today's audit practitioners. Along with online live Webinars and Virtual Seminars, you can train in a self-study format with an IIA Online CPE Subscription. Click here for more information.

Certified individuals can earn CPE hours for participation as an IIA officer or committee member or for participation in an external quality assessment. Twenty (20) CPE hours are awarded for a one-week external quality assessment engagement and 40 CPE hours for a two-week engagement. See the CPE reporting requirements for more details.
 

CIA Examination Requirements
80 CPE hours are awarded for the year in which the CIA examination is passed (40 hours in the year the examination is passed and 40 hours in the subsequent year). The 80 CPE hours awarded upon CIA certification are based on passing the exam, which are not NASBA eligible.Education.


A maximum of 80 CPE hours may be awarded in the education category for each two-year period reported. 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 courses passed (credit and non-credit courses), except for those courses which a CIA must take in order to meet the CIA examination requirement of a bachelor's degree or its equivalent.
    • Fifteen hours of CPE credit are awarded for each semester hour of college/university credit earned; ten hours of CPE credit are awarded for each quarter hour of college/university credit earned.
  6. Other certification examinations passed.
    • A maximum of 80 hours may be awarded in the year passed.    

    • 20 CPE hours are awarded for passing each part of another accounting or auditing examination (for example, the CPA or CA examination). 

    •  The institute from which you have obtained your certification training from, 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 50 hours may be awarded in the publications category for each two-year period. Generally, one full journal page of single-spaced print is equal to 2 hours of CPE credit, with the following limits on one publication:

  • Books - 50 hours
  • Articles - 25 hours
  • Research papers - 25 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.

 

Certification Exam Question Writing

Certified individuals can earn three CPE hours per accepted questions by writing question for the Certified Internal Auditor®(CIA®), Certification in Control Self-Assessment®(CCSA®), Certified Government Auditing Professional® (CGAP®), and Certified Financial Services Auditor® (CFSA®). Item writing is included under the publications category for CPE, which allows a maximum of 50 hours to be earned in that category for each two-year period. Click here for more information.

Oral Presentations
A maximum of 50 CPE hours may be awarded in the oral presentations category for each two-year period.

  • The hours reported for the first presentation will be based on the presentation time, plus credit for preparation time equivalent to three times the presentation time.
  • Subsequent presentations of the same material may be reported as presentation time only, up to a maximum of 10 CPE hours in each two-year period.

Participation
A maximum of 25 CPE hours may be awarded in the participation category in each two-year period for:

  • Participation as an officer or committee member in a professional industry organization related to internal auditing. One CPE hour for each hour of qualifying participation will be awarded.

Audit
The Institute will verify on a test basis the records of CIAs and/or course sponsors in the manner it deems 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.

External Quality Assessments
A maximum of 40 CPE hours may be awarded in each two-year period 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 Professional Practices Framework): maximum of 10 CPE hours per review.
  2. One-week external quality assurance review: maximum of 20 hours per review.
  3. Two-week external quality assurance review: maximum of 40 hours.

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

 
© 2012 The Institute of Internal Auditors / 247 Maitland Avenue Altamonte Springs, FL. 32701-4201 USA / +1-407-937-1100 / FAX +1-407-937-1101 • www.theiia.org