CPD ACTIVITY GUIDELINES AND REQUIREMENTS
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1 Introduction After obtaining the Internal Audit Technician (IAT) and / or Professional Internal Auditor (PIA)* designations, members must maintain their knowledge and skills and stay abreast of improvements and current developments through Continuing Professional Development (CPD). This is facilitated through a self-certification process with the completion and reporting of required CPD hours to IIA SA on an annual basis. Members will be required to complete a declaration stating their compliance status. * The Professional Internal Auditor (PIA) designation was formerly named the General Internal Auditor (GIA) designation. The PIA is conferred to individuals who have completed the General Internal Auditor qualification, or who were previously awarded the GIA designation, either through the grandfathering or Recognition of Prior learning process. 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 SA certified professional, the member is responsible for ensuring that the CPD information reported is accurate. It is also the certified member s responsibility to assure that the CPD hours claimed conform to the CPD guidelines. Forms are submitted by certified members on an annual basis and serve as signed statements that all applicable CPD requirements have been met.
2 Procedure and document recording The Institute of Internal Auditors South Africa Each certified member must report their CPD status, without supporting documentation, via the IIA SA address provided. All supporting documentation must be kept on file for at least three years. The IIA SA will conduct independent random sampling and will request documentary 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. Training provider who delivered the course; 5. Contact hours and the resulting CPD hours as indicated by the training/course provider; 6. A letter, certificate, or other written 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. 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 Professional Training Programs 30 CPD hours are automatically awarded to members who complete the IAT training program and assessment resulting in them obtaining the IAT designation. These hours are applicable to the year in which the assessment was passed. These individuals do
3 not need to earn additional CPD hours, but are still required to submit the annual declaration form. 40 CPD hours are automatically awarded to members who complete the General Internal Auditor (GIA) ** training program and assessment resulting in them obtaining the PIA designation. These hours are applicable to the year in which the assessment was passed. These individuals do not need to earn additional CPD hours, but are still required to submit the annual declaration form. Individuals who have obtained either the IAT or PIA Designation via the Recognition of Prior Learning (RPL) were not awarded any automatic CPD hours separately and submit the Annual Declaration. Please note however that the time spent in preparation, may be used for CPD reporting purposes. ** The General Internal Auditor (GIA) is the name of the qualification registered with the South African Qualifications Authority (SAQA) conferred by the IIA SA to individuals who have completed the full training program and Summative Assessment. The Professional Internal Auditor (PIA) is name of the designation registered with SAQA and conferred by the IIA SA after a member completes either the full training program or successfully completes the RPL assessment. 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. College or university courses passed. 10 hours of CPD credit are awarded for each college/university credit earned. 10 CPD hours are awarded for passing each part of another accounting or auditing
4 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 10 hours are allowed per reporting year.) Participation Participation as an officer or committee member in a professional industry organization related to internal auditing. One CPD 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 CPD hours per review: 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.
5 No CPD hours will be awarded for activities such as preparation time and writing the report. Verifiable vs Non-verifiable CPD The IIA SA requires 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: Internal Audit Technician (IAT) Practicing 30 CPD hours per annum Non-practicing 15 CPD hours per annum Professional Internal Auditor (PIA) Practicing 40 CPD hours per annum Non-practicing 20 CPD hours per annum Practicing refers to members who are performing Internal Audit functions Non Practicing refers to candidates who are not performing Internal Auditing functions. Retired members are exempted from reporting CPD hours. Verification 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 Discussion groups Technical meetings Workshops Formal In-house training programs Working as a lecturer Writing technical articles, papers or books Web-based learning or training Publications (maximum of 50 hours over two years) One page = 2 hours CPD Books 25 hours per reporting year Articles 15 hours per reporting year Research papers 15 hours per reporting year Oral presentations (maximum of 20 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) The following documents could serve as verifiable evidence: Minutes of meetings Attendance registers Certificates Appointment letters Copies of articles, papers or books Conformation by facilitator, instructor or mentor Independent assessments Other
6 Non-verifiable: On-the-job training Mentoring or being mentored Hands-on IT experience Reading of specific and relevant articles Regional committee work Secondment Educational visits to other organisations Reinstatement Policy IAT and / or PIA designation holders who fail to meet their CPD requirements by the reporting deadline will automatically be placed in inactive status and may not use their designation. If a member is 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. If a member has been INACTIVE for 12 months or more, to be reinstated, the member will need to report 80 hours for PIA or 60 hours for IAT of CPD and ensure they are members in good standing with the IIA SA. Audit The Institute may review the records of certified members 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 IAT and / or PIA designation and possible disciplinary action.
As an IIA certified professional, the member is responsible for ensuring that the CPD information reported is accurate.
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