As an IIA certified professional, the member is responsible for ensuring that the CPD information reported is accurate.
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1 CPD ACTIVITY REQUIREMENTS Introduction The Professional Certifications Board requires that after initial certification, CIAs, CCSAs, CGAPs, CRMA s and CFSAs must maintain their knowledge and skills and stay abreast of improvements and current developments in their area of certification through Continuing Professional Development (CPD). This is facilitated through a self-certification process with the completion and reporting of required CPD hours on an annual basis. The reporting deadline is December 31 each year; members will be complete a declaration stating their compliance status. CPD reporting by IIA SA members is free. The IIA (SA) does not prescribe specific CPD activities and members can choose any relevant CPD activities based on identified learning and development needs. The IIA (SA) will rely on the professional judgement of members in this regard however an activity guideline is outlined below to assist members. As an IIA certified professional, the member is responsible for ensuring that the CPD information reported is accurate. In order to encourage understanding of and compliance with The IIA's Standards, the Professional Certifications Board (PCB) has instated a requirement that CIAs stay abreast of The IIA's Standards as part of their CPD. CIAs must review or receive training on The IIA's Standards at some point during their CPD reporting period. CIAs who are completing the CPD 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. Certified members are self-certify as to the completion of the required continuing development hours. It is the certified members responsibility to assure that the CPD hours claimed conform to the guidelines established by The IIA's PCB. Forms are submitted by Certified members on a annual basis and serve as signed statements that all applicable CPD requirements have been met. The PCB, upon request, may grant partial or complete exemption from CPD requirements for individuals when good cause exists, such as military service or individual hardship. Procedure and document recording Each certified member must report their CPD status, without supporting documentation, via the IIA SA website annually. All supporting documentation must be kept on file for at least three years. Both the IIA SA and IIA Global will conduct independent random sampling and will request documentary
2 proof of hours recorded. The records maintained by certified members in support of the declaration 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 Calculation CPD 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. Activity Guidelines Certification Examination 80 CPE hours are awarded for the year in which the CIA examination is passed ( in the year the examination is passed and in the subsequent year). Specialty certifications CGAP, CFSA, CCSA & CRMA (Candidates receive 20 hours in the year the certification is awarded and 20 hours the subsequent year). Education (Received as a Student) A maximum of 40 CPD hours may be claimed in the education category for each reporting year. 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.).
3 College or university courses passed (credit and non-credit courses. Fifteen (15) hours of CPE credit are awarded for each semester hour of college/university credit earned. 10 hours of CPE credit are awarded for each quarter hour of college/university credit earned. Other Certifications - A maximum of may be claimed in the year passed. 10 CPE hours are awarded for passing each part of another accounting or auditing examination (for example, the CPA or CA examination). Formal correspondence and self-study programs relevant to internal auditing that include evidence of completion. Publications (Authored) Books (Must not exceed 25 hours per reporting year) Articles (Must not exceed 15 hours per reporting year) Research papers (Must not exceed 15 hours per reporting year) Translations Books (Must not exceed 25 hours per reporting year) Articles (Must not exceed 15 hours per reporting year) Research papers (Must not exceed 15 hours per reporting year) Oral Presentations (Given as Speaker) Preparation and Presentation time: 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: The same material may be reported as presentation time only. (Up to 5 hours are allowed per reporting year.) Participation 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. External Quality Assessments Independent (external) validation of an internal audit activity s self-assessment (as defined in the IPPF): maximum of five CPE hours per review.
4 One-week external quality assurance review: maximum of 10 hours per review per reporting year. Two-week external quality assurance review: maximum of 20 hours per reporting year. No CPD hours will be awarded for activities such as preparation time and writing the report. Any other activity These include non-ia related activities within the business environment. VERFIABLE vs NON-VERIFIABLE CPD The IIA (SA) require members to complete verifiable as well as non-verifiable CPD activities. The split between verifiable and non-verifiable learning is 60:40. The total hours of CPD activities for members are as follows: Category* CIA/GIA/IAT CGAP CFSA CCSA CRMA Practicing CIA & GIA hours per 20 hours per 20 hours per 20 hours per hours per annum IAT 30 hours per annum annum annum annum annum Nonpracticing CIA & GIA hours per 10 hours per 10 hours per 10 hours per hours per annum annum annum annum annum IAT 15 hours per annum Retired Exempted Exempted Exempted Exempted Exempted In 40 (CIA&GIA) or 30 (IAT) hours required reinstate reinstate reinstate reinstate to reinstate Verification
5 The IIA (SA) does not prescribe specific CPD activities and members can choose any relevant CPD activities based on identified learning and development needs. The IIA (SA) will rely on the professional judgement of members in this regard. The IIA (SA) recognises the following activities as verifiable and non-verifiable: Verifiable*: Conferences Seminars Regional meetings Courses completed at college/university Completing any of the IIA s certification examinations Discussion groups Technical meetings Workshops Formal in-house training programmes Working as a lecturers Writing technical articles, papers, books Web-based learning/training Publications (maximum 50 hours over two years) One page = 2 hours CPD Books 50 hours Articles 25 hours Research papers 25 hours Oral presentations (maximum of 50 hours over two years) Officer or committee member (maximum of 30 hours over two years) External Quality Assessments (maximum of 40 hours over two years) Non-verifiable: On-the-job training Mentoring or being mentored Hands-on IT experience Planned reading of specific articles Reading relevant articles Regional committee work Secondment Visits to other regions/organisations. Verifiable evidence: The following documents could serve as verifiable evidence: o Minutes of meetings o Attendance registers o Certificates o Appointment letters o Copies of articles, papers or books o Agendas o Confirmation by instructor, mentor, facilitator o Independent assessments o Other *Refer to the IIA Global s website for more specific guidelines with regard to acceptable, formal CPD programmes Reinstatement Policy IIA-certified professionals who fail to meet their CPD requirements by the reporting deadline will automatically be placed in in status and may not use their designation. If a member is
6 classified as INACTIVE Grace Period for less than 12 months following the year in which he/she was supposed to report, there is no penalty provided such member make up the hours in the first 6 months. If a member has been INACTIVE for more than 12 months, to reinstate, the member will need to report 80 (CIA) or (Specialty) of CPD and pay a reinstatement fee for each certification held. Audit The Institute may review the records of certified members 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 is revocation of the CIA designation.
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