CPE Requirements for CGAP - The Institute of Internal Auditors

CPE Requirements for CGAPs
This document contains the mandatory Continuing Professional Education (CPE) requirements for Certified Government Auditing Professionals (CGAPs). It also specifies the method of reporting by CGAPs 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 CGAP and all other IIA specialty certifications.

CGAP 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.

New CPE Requirement Regarding IIA International Standards

In order to encourage understanding of and compliance with The IIA's International Standards, the Board of Regents has instated a requirement that CGAPs stay abreast of The IIA's International Standards as part of their CPE.
CGAPs must review or receive training on The IIA's International Standards at some point during their CPE reporting period.
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.
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 CGAP'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 CGAPs 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 CGAPs who are scheduled to report in that year. CGAPs 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 CGAP's membership or customer identification number. If a CGAP's membership or customer identification number ends with an even number, the CGAP will report in even years. If the CGAP's membership or customer identification number ends in an odd number, the CGAP will report in odd years.

In order to facilitate reporting, CGAPs 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 CGAP meeting the requirements of this guidance. The Institute will keep information on the active/inactive status of CGAPs. The Board of Regents of The Institute, 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 CGAP should submit to The Institute an appropriate CPE reporting form, without supporting documentation, in compliance with CPE requirements. Each CGAP 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 CGAP 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

CGAP Reporting Categories

Practicing CGAPs
A CGAP who is practicing government auditing must complete a total of 40 hours of acceptable CPE every two years.

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

Pending CGAPs
Candidates who have passed the examination but have not yet met all the requirements to become a CGAP must be in compliance with CPE requirements (40 CPE hours for the prior two-year period) when applying for a certificate. The CPE requirement is waived for the year the exam is passed and for the subsequent year.

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

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

Restoration to Active CGAP Status
Inactive CGAPs may request a return to active CGAP status by notifying the Certification Department in writing. Inactive CGAPs 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 CGAPs 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:

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 CGAP.
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 CGAP Topic Outline.

The CGAP Examination Topic Outline includes:

Standards and control/risk models
Government auditing practice
Government auditing methodologies & skills
Government auditing environment

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

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.

CGAP Examination

To acknowledge the study time required to successfully complete the CGAP 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:

Professional education and development programs, such as seminars and conferences, provided by national/federal, state, and local auditing and accounting organizations.
Technical sessions at meetings of national/federal, state, and local auditing and 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).
- 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 40 hours may be awarded in the year passed.
- 20 CPE hours are awarded for passing each part of another appropriate professional certification examination.
Formal correspondence and self-study programs relevant to government audit 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 two hours of CPE credit. Contributions to publications should pertain to government audit disciplines related to CGAP Examination Topic Outline. Published articles or books not related directly to government audit are acceptable if CGAPs 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.

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 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 government 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 CGAPs 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:

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.
One-week external quality assurance review: maximum of 10 hours per review.
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.

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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 In order to encourage understanding of and compliance with The IIA's International Standards, the Board of Regents has instated a requirement that CGAPs stay abreast of The IIA's International Standards as part of their CPE. CGAPs must review or receive training on The IIA's International Standards at some point during their CPE reporting period. 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. 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 CGAP'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 CGAPs 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 CGAPs who are scheduled to report in that year. CGAPs 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 CGAP's membership or customer identification number. If a CGAP's membership or customer identification number ends with an even number, the CGAP will report in even years. If the CGAP's membership or customer identification number ends in an odd number, the CGAP will report in odd years. In order to facilitate reporting, CGAPs 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 CGAP meeting the requirements of this guidance. The Institute will keep information on the active/inactive status of CGAPs. The Board of Regents of The Institute, 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 CGAP should submit to The Institute an appropriate CPE reporting form, without supporting documentation, in compliance with CPE requirements. Each CGAP 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 CGAP 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 CGAP Reporting Categories Practicing CGAPs A CGAP who is practicing government auditing must complete a total of 40 hours of acceptable CPE every two years. Non-practicing CGAPs A CGAP who is not practicing government auditing may request non-practicing status by notifying the Certification Department in writing. Non-practicing CGAPs must complete a total of 20 hours of acceptable CPE every two years. As long as their CPE requirements are met, non-practicing CGAPs may use the CGAP designation; however, if they resume practicing government auditing, they must report as a practicing CGAP. Pending CGAPs Candidates who have passed the examination but have not yet met all the requirements to become a CGAP must be in compliance with CPE requirements (40 CPE hours for the prior two-year period) when applying for a certificate. The CPE requirement is waived for the year the exam is passed and for the subsequent year. Retired CGAPs A CGAP who is not practicing government auditing because of retirement may request retired status by notifying the Certification Department in writing. Retired CGAPs are not responsible for completing CPE requirements. Retired CGAPs may use the CGAP designation; however, if they resume employment, they must report as a practicing or non-practicing CGAP, as appropriate. Inactive Status The Certification Department automatically places a CGAP in inactive status when the CGAP fails to meet established CPE requirements. CGAPs in the inactive status may not use the CGAP designation. Any wrongful use of the CGAP designation will be reported to the IIA's Ethics Committee for disciplinary action. Restoration to Active CGAP Status Inactive CGAPs may request a return to active CGAP status by notifying the Certification Department in writing. Inactive CGAPs 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 CGAPs 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: 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 CGAP. 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 CGAP Topic Outline. The CGAP Examination Topic Outline includes: Standards and control/risk models Government auditing practice Government auditing methodologies & skills Government auditing environment Activities other than those listed in this guidance may be deemed acceptable if the CGAP 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 CGAP. 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. CGAP Examination To acknowledge the study time required to successfully complete the CGAP 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: Professional education and development programs, such as seminars and conferences, provided by national/federal, state, and local auditing and accounting organizations. Technical sessions at meetings of national/federal, state, and local auditing and 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). 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 40 hours may be awarded in the year passed. 20 CPE hours are awarded for passing each part of another appropriate professional certification examination. Formal correspondence and self-study programs relevant to government audit 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 two hours of CPE credit. Contributions to publications should pertain to government audit disciplines related to CGAP Examination Topic Outline. Published articles or books not related directly to government audit are acceptable if CGAPs 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. 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 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 government 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 CGAPs 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: 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. One-week external quality assurance review: maximum of 10 hours per review. 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.