CPE Requirements for CIAs
This document contains the mandatory Continuing Professional Education (CPE) requirements for Certified Internal Auditors (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 in the internal auditing field, and
- Updating their knowledge and skills related to improvements and current developments in internal auditing standards, procedures, and techniques.
In order to encourage understanding of and compliance with The IIA's Standards, the Board of Regents has instated a requirement that CIAs stay abreast of The IIA's Standards as part of their CPE. CIAs must review or receive training on The IIA's Standards at some point during their CPE reporting period. CIAs who are completing the CPE reporting form and have not already met this requirement, should review the Standards before submitting the form. We also encourage CIAs to review the Practice Advisories (accessible with an IIA member password) and other sections of The IIA's Professional Practices Framework.
CIAs 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 Board of Regents. Forms are submitted by CIAs on a biennial basis and serve as signed statements that all applicable CPE requirements have been met.
If a CIA's membership or customer identification number ends with an even number, the CIA will report CPE in even years. If the CIA's membership or customer identification number ends in an odd number, the CIA will report CPE in odd years. CPE hours for the prior two-year period must be reported by May 31 of the year determined by the CIA's membership or customer identification number. The Board of Regents, 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 CIA should submit an appropriate CPE reporting form, without supporting documentation, in compliance with CPE requirements. The CIA should maintain a copy of the CPE reporting form, along with all supporting documentation, for at least three years. Records must be made available to The IIA upon request. The records maintained by the CIA in support of the reporting form filed with The Institute 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
Practicing CIAs
A CIA who is performing internal auditing functions must complete a total of 80 hours of acceptable CPE every two years.
Nonpracticing CIAs
A CIA who is not performing internal auditing functions may request nonpracticing status by notifying the Certification Department in writing. Nonpracticing CIAs must complete a total of 40 hours of acceptable CPE every two years. As long as their CPE requirements are met, nonpracticing CIAs may use the CIA designation but may not practice internal auditing.
Retired CIAs
A CIA who is not performing internal auditing functions because of retirement may request retired status by notifying the Certification Department in writing. Retired CIAs are not responsible for completing CPE requirements. Retired CIAs may use the CIA designation but may not practice internal auditing.
Inactive Status
A CIA is automatically placed in inactive status by the Certification Department when the CIA fails to meet established CPE requirements. CIAs in the inactive status may not use the CIA designation. Any wrongful use of the CIA designation will be reported to The IIA's Ethics Committee for disciplinary action.
Restoration to Active CIA Status
Inactive CIAs may request a return to active CIA status by notifying the Certification Department in writing. Inactive CIAs must report 80 CPE hours for the prior two-year period when applying for restoration to active status.
Qualified CPE Activities
It is anticipated that CIAs will maintain the high standards of the profession in selecting quality educational programs to fulfill the CPE requirements. The following general criteria must be satisfied for a continuing education program to be accepted:- 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 CIA.
- Acceptable formal programs should:
- Contribute to the professional competence of participants;
- State program objectives that 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 Common Body of Knowledge. The following general subjects are acceptable as long as they meet other CPE program criteria:
- Auditing and accounting
- Management and communication (oral and written).
- Computer science
- Mathematics, statistics, and quantitative applications in business
- Economics
- Business law
- Specific business topics such as finance, production, marketing, and personnel
- 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.
CIA Examination
Eighty 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).Education
A maximum of 80 CPE hours may be awarded in the education category for each two-year period reported. Educational activities include:- Professional education and development programs, such as seminars and conferences, provided by national, state and local auditing, and accounting organizations.
- Technical sessions at meetings of national, state and local auditing, accounting organizations and chapters.
- Formal in-house training programs.
- Programs of other sponsors (industrial, professional societies, etc.).
- 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 bachelors 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.
- Other certification examinations passed.
- A maximum of 80 hours may be awarded in the year passed.
- Twenty CPE hours are awarded for passing each part of another accounting or auditing examination (for example, the CPA or CA examination).
- The Institute should be contacted for information concerning the number of CPE hours awarded for the successful completion of other professional certification examinations.
- 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 two 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.
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.
- Participation in a quality assurance review. One CPE hour for each hour spent on-site will be awarded. No CPE hours will be awarded for activities such as preparation time and writing the report.