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

New CPE Requirement Regarding IIA International Standards

1. In order to encourage understanding of and compliance with The IIA's International Standards, the Professional Certification Board has instated a requirement that CCSAs stay abreast of The IIA's International Standards as part of their CPE.
2. CCSAs must review or receive training on The IIA's International 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 International 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 Professional Practices Framework.

Certificate holders are required to self-certify as to the completion of the required continuing education hours. It is the CCSA's responsibility to assure that the CPE hours claimed conform to the guidelines established by The IIA's Professional Certification Board. Forms are submitted by CCSAs on a biennial basis and serve as signed statements that all applicable continuing professional development requirements have been met. 

At the beginning of each year, notification letters are sent to all CCSAs who are scheduled to report in that year. CCSAs may submit CPE reporting forms via mail, fax or electronically. CPE hours for the prior two-year period must be reported by May 31 of the year determined by the CCSA's membership or customer identification number. If a CCSA's membership or customer identification number ends with an even number, the CCSA will report in even years. If the CCSA's membership or customer identification number ends in an odd number, the CCSA will report in odd years.

In order to facilitate reporting, CCSAs who also hold the Certified Internal Auditor (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 CCSA meeting the requirements of this guidance. The Institute will keep information on the active/inactive status of CCSAs. The Professional Certification Board, 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 CCSA should submit to The Institute an appropriate CPE reporting form, without supporting documentation, in compliance with CPE requirements. Each CCSA 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 CCSA 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

CCSA Reporting Categories

Practicing CCSAs
A CCSA who is practicing control self assessment must complete a total of 40 hours of acceptable CPE every two years.

Non-practicing CCSAs
A CCSA who is not practicing control self assessment may request non-practicing status by notifying the Certification Department in writing. Non-practicing CCSAs must complete a total of 20 hours of acceptable CPE every two years. As long as their CPE requirements are met, non-practicing CCSAs may use the CCSA designation; however, if they resume practicing control self assessment, they must report as a practicing CCSA.

Retired CCSAs
A CCSA who is not practicing control self assessment because of retirement may request retired status by notifying the Certification Department in writing. Retired CCSAs are not responsible for completing CPE requirements. Retired CCSAs may use the CCSA designation; however, if they resume employment, they must report as a practicing or non-practicing CCSA, as appropriate.

Inactive Status
The Certification Department automatically places a CCSA in inactive status when the CCSA fails to meet established CPE requirements. CCSAs in the inactive status may not use the CCSA designation. Any wrongful use of the CCSA designation will be reported to the IIA's Ethics Committee for disciplinary action.

Restoration to Active CCSA Status
Inactive CCSAs may request a return to active CCSA status by notifying the Certification Department in writing. Inactive CCSAs must complete and report 40 CPE hours for the prior two-year period when applying for restoration to active status. 

Qualifying CPE Activities

It is anticipated that CCSAs will maintain the high standards of the profession in selecting quality educational programs to fulfill the CPE requirements. 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 that contributes directly to the professional competence of a CCSA.
2. Acceptable formal programs should:
   • Contribute to the professional competence of participants;
   • 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;
   • State education or experience prerequisites, if appropriate for the program;
   • Be developed by individuals qualified in the subject matter and instructional design;
   • Provide program content which is current;
   • Be on a professional level and related to the CCSA Topic Outline.

The CCSA Examination Topic Outline includes:

1. CSA fundamentals
2. CSA program integration
3. Elements of the CSA process
4. Business objectives and organizational performance
5. Risk identification and assessment
6. Control theory and application

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

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.

CCSA Examination

To acknowledge the study time required to successfully complete the CCSA examination, the CPE requirement is waived for the year the exam is passed and for the subsequent year.

Education

A maximum of 40 CPE hours may be awarded in the education category for each two-year period reported. At least 10 of the 40 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).
   • 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 40 hours may be awarded in the year passed.    
   • 20 CPE hours are awarded for passing each part of another appropriate professional certification examination. 
7. Formal correspondence and self-study programs relevant to control self-assessment that include evidence of completion.

Publications

A maximum of 20 hours may be awarded in the publications category for each two-year period for books, articles, research papers, and training materials. Generally, one full journal page of single-spaced print is equal to 2 hours of CPE credit. Contributions to publications should pertain to control self assessment audit disciplines related to CCSA Examination Topic Outline. Published articles or books not related directly to control self assessment audit are acceptable if CCSAs are able to demonstrate that these activities contribute to their professional proficiency.

Oral Presentations

A maximum of 20 CPE hours may be awarded in the oral presentation category for each two-year period. 

1. 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.     
2. 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 20 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 control self assessment 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 CCSAs 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 20 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 5 CPE hours per review.
2. One-week external quality assurance review: maximum of 10 hours per review.
3. Two-week external quality assurance review: maximum of 20 hours.

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