One of the many reasons the Certified Internal Auditor designation is so widely respected in the accounting industry is because of its extensive Continuing Professional Education (CPE) requirements. The CIA CPE requirements are sometimes also referred to as Continuing Professional Development (CPD) requirements.

By fulfilling these requirements each year, a CIA holder demonstrates to employers or clients that he or she is truly up to date on the latest auditing techniques.

What Are the CIA CPE Requirements?

To maintain your CIA designation, you must complete continuing professional education (CPE) hours by December 31 each year. Failure to do so will suspend your certification, and it may be revoked if you go 24 months without renewing your CPE.

Every year, the IIA conducts random audits of certified professionals to ensure compliance with CPE requirements. If selected for an audit, you will need to provide your CPE certificates as proof of the hours completed.

The level of required professional education varies depending on whether you are an active, non-practicing, or retired CIA. Regardless of your status, two of your CPE credits must be related to ethics.

Status Status Definition Currently Practicing? Annual CPE Hours Required
Active Actively working in internal audit or related activities YES 40
Non-Practicing Not retired but not working in internal audit or related activities NO 20
Retired No longer working NO 0

Continuing professional development may include publications, giving oral presentations, serving on review panels, performing translation services, or completing external quality assessments.

Fulfilling Your CIA CPE Requirements

The IIA offers several options when it comes to earning your annual CPE credits. Explore your choices here.

  • IIA OnDemand Ethics Courses: Ethical Behavior, Ethical Scenarios for Technology, and Ethical Scenarios for Financial Services Auditors
  • Online or In-Person Seminars: Get essential training from leading auditing instructors.
  • IIA OnDemand Learning Solutions (Excluding Ethics): Explore various asynchronous courses directly from the IIA.
  • Approved Certificates: Expand your knowledge in areas like data analytics, cybersecurity, IT general controls, COSO internal control, and more.
  • Assorted Webinars: Learn about trending topics and emerging areas in auditing.

Reporting Your CPE Hours

IIA-certified individuals are required to report CPE credits earned by December 31 each year as part of the annual certification renewal process. You can report anytime during the year once you have met your requirements using the IIA’s Certification Candidate Management System (CCMS).

Note: If your certification is in Grace status, you must renew prior year and the current year. Professionals with revoked certification must register and sit for all three parts of the CIA exam again.

When submitting your CPE hours, your documentation should include, as appropriate:

  1. Title of program and description of content
  2. Dates attended
  3. Location of course or program
  4. Sponsoring organization
  5. 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.

Noncompliance

Failure to submit the reporting form by December 31 will result in your certification lapsing and becoming inactive (grace period). If you do not fulfill the CIA CPE requirements within 12 months (the “grace period”), your status will become fully inactive and you’ll have to pay a reinstatement fee ($100 member/$250 non-member) as well as complete your required CPE hours).

The Professional Certification Board of The IIA, upon request, may grant partial or complete exemption from reporting requirements for individuals when good cause exists, such as military service or individual hardship.

Reporting Fees

CPE reporting fees vary according to membership status, designation(s) held, and location. However, if you are a member of the IIA in Northern America or the Caribbean, you don’t pay any additional fee (on top of your membership) to report CPE hours each year.