Administrative Directive No. 4: 2000


Continuing Professional Education Requirements

Purpose
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.

Continuing Professional Education
Internal auditors 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 Board of Regents. Forms are submitted by CIAs on a biennial basis and serve as signed statements that all applicable Continuing Professional Education requirements have been met.

CIAs 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 CIA's IIA member or customer number. If a CIA's IIA member or customer number ends with an even number, the CIA will report in even years. If the CIA's IIA member or customer number ends in an odd number, the CIA will report in odd years.

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

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 CIA should submit to The Institute an appropriate CPE reporting form, 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 Institute or its designee at The Institute's request. The records maintained by the CIA in support of the reporting form filed with The Institute should include, as appropriate, the following information:

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

Practicing CIAs
A CIA who is performing internal auditing functions must complete a total of 80 hours of acceptable CPE every two years.

Non-practicing CIAs
A CIA who is not performing internal auditing functions may request non-practicing status by notifying the Certification Department in writing. Non-practicing CIAs must complete a total of 40 hours of acceptable CPE every two years. As long as their CPE requirements are met, non-practicing CIAs may use the CIA designation but may not practice internal auditing.

Pending CIAs
Candidates who have passed the examination but have not yet met all the requirements to become a CIA must be in compliance with CPE requirements (80 CPE hours for the prior two-year period) when applying for a certificate. Eighty CPE hours will be awarded when the CIA examination is passed (40 hours in the year the examination is passed and 40 hours in the subsequent year).

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.

Qualifying 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 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:
    • 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 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 1 hour. As an example, 100 minutes of continuous instruction would count for 2 hours; however, more than 50 minutes but less than 100 minutes of continuous instruction would count for only 1 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 3 contact hours.

CIA Examination
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).

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 should be contacted for information concerning the number of CPE hours awarded for the successful completion of other professional certification examinations.
  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.

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.

 
 
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