Certified Internal Auditor (CIA) CPE Requirements

How to reach the regulator directly.

The Institute of Internal Auditors - Certified Internal Auditors
1035 Greenwood Blvd., Suite 401
Lake Mary, FL 32746

Tel: (407) 937-1111
Fax: (407) 937-1101

Email: customerrelations@theiia.org

The regulator's own published rules and related resources.

The Institute of Internal Auditors - Certified Internal Auditors

The total continuing education hours required.

Effective for annual periods beginning January 1, 2013:

• Practicing CIAs (i.e., actively performing internal audit or related activities): 40 hours, annually.
• Non-practicing CIAs (i.e., not actively performing internal audit or related activities): 20 hours, annually.

Refer to "Reporting Date" below for more information on the transition from biennial periods to annual periods.

For periods ending on or before December 31, 2012:

• Practicing CIAs, 80 hours per biennium.
• Non-practicing CIAs: 40 hours per biennium.

The detailed rules behind that total -- category minimums, ethics, and other conditions.

Ethics Training:

Effective November 2017: For annual reporting periods 2018 and beyond: Certified individuals are required to complete two CPE hours focused on the subject of ethics. Ethics training hours may be applied toward the individual’s total annual CPE requirement. The IIA does not prescribe where an individual must obtain this training. However, the training must occur annually, within the reporting period.

Standards Conformance:

Updated November 2017: The Professional Certifications Board (PCB) requires that certified individuals recognize and understand the Mandatory Guidance component of The IIA’s International Professional Practices Framework (IPPF), including the Standards. The IIA encourages certified individuals to obtain training related to the Standards if possible. At minimum, certified individuals must review the Standards annually, determine whether they perform internal audit services in accordance with the Standards, and report their conformance or nonconformance to The IIA. (Nonconformance with the Standards does not inactivate or otherwise negatively impact the individual’s certification status.)

Qualifying CPE Activities:

Effective November 2017: The IIA expects certified individuals to maintain the high standards of the internal audit profession when selecting quality educational programs to fulfill their CPE requirements. It is the certified individual’s responsibility to ensure that their CPE hours conform to the guidelines established by the PCB.

How the reporting cycle is structured.

Effective for annual periods beginning January 1, 2013: Annual.
For periods ending on or before December 31, 2012: Biennial.

When a reporting cycle begins.

January 1.

Effective January 1, 2013: January 1, annually, for all CIAs. CPE will now be completed annually for all IIA-certified individuals. All CIAs will be required to report every year (refer to "Reporting Date" below for more information on the transition from biennial periods to annual periods).

For periods ending on or before December 31, 2012:

• If the last digit of the CIA's certificant ID number is even: January 1 of even-numbered years.
• If the last digit of the CIA's certificant ID number is odd: January 1 of odd-numbered years.

How completed credits are reported to the regulator.

Annual Reporting Requirements:

Updated November 2017: The IIA requires certified individuals to self-attest annually that they have met the CPE requirements outlined in this document. Annual reporting requirements vary depending on whether the certified individual is practicing (actively performing internal audit or related activities), nonpracticing (not actively performing internal audit or related activities), or retired (no longer in the workforce). Retired professionals are exempt from all reporting requirements for as long as they remain retired. It is the certified individual’s responsibility to notify The IIA when he or she has retired, by submitting a status change form through the Certification Candidate Management System (CCMS).

To maintain an active IIA certification/qualification, both practicing and nonpracticing certified individuals are required to:

• Obtain and attest to the completion of the required CPE credit hours annually. (Specific requirements vary depending on which certification/qualification they hold and whether they are practicing or nonpracticing.)
• Obtain and attest to at least two hours of ethics training annually.
• Indicate whether they conform with the Standards.
• Abide by and attest to their conformance with The IIA’s Code of Ethics.

Code of Ethics Attestation:

Effective November 2017: For annual periods 2018 and beyond: Certified individuals must abide by The IIA’s Code of Ethics and report any criminal convictions. Specifically, they must annually attest to the following:

• I will abide by The IIA Code of Ethics.
• I will not bring The IIA into disrepute, or in any way discredit the organization.
• I have completed the recommended two hours of training in the subject of ethics.
• I confirm that I have had no criminal convictions since the prior reporting period. (Certified individuals are also required to state the details of any criminal conviction they have had since their prior reporting period.)

CPE Reporting Process:

Updated November 2017: Each year, certified individuals (both practicing and nonpracticing) receive a notification from The IIA reminding them of their annual obligation to report CPE hours. Certified individuals report their CPE hours by submitting a CPE reporting form annually, which serves as a signed statement that all applicable CPE requirements have been met. A separate CPE reporting form is required for each certification held. Supporting documentation (e.g., certificate of training completion) should not be submitted at this time. Individuals may submit CPE reporting forms through the CCMS or through their local Affiliate, as appropriate. It is the certified individual’s responsibility to ensure that the CPE hours are reported appropriately. In addition to reporting their completion of the required CPE hours, as stated earlier, certified individuals must indicate whether they conform with the Standards and attest to their conformance with The IIA’s Code of Ethics.

Maintaining CPE Records:

Updated November 2017: The supporting documentation (such as certificates of training completion that an individual may use to calculate the number of CPE hours earned) should not be submitted with the annual CPE reporting form. However, certified individuals must maintain a copy of all supporting documentation as well as the CPE reporting form(s) they submitted for at least three years, and records must be made available to The IIA or its designee upon The IIA's request. The records maintained by the individual must include the following information, as appropriate:

• Title of program and/or description of content.
• Dates attended.
• Location of course or program.
• Sponsoring organization.
• Contact CPE hours of credit, as recommended by the course or program sponsor.
• A letter, certificate, or other written independent attestation of course completion.
• Documentation supporting publications, oral presentations, committee involvement, or other participation.

The renewal or reporting deadline.

Effective January 1, 2013: Reporting for the current year must be completed by 31 December each year. The IIA will issue an acknowledgment of compliance to each individual who has successfully met the requirements outlined in this document.

2012 Transition Period:To facilitate the transition from the previous biennial periods to the new annual periods:

• If the last digit of the CIA's certificant ID number is even:
• Practicing CIAs will report 120 hours (with 60 hours in specialty) earned in 2010, 2011, and 2012.
• Non-practicing CIAs will report 60 hours (with 30 hours in specialty) earned in 2010, 2011, and 2012.


• If the last digit of the CIA's certificant ID number is odd:
• Practicing CIAs will report 80 hours (with 40 hours in specialty) earned in 2011 and 2012.
• Non-practicing CIAs will report 40 hours (with 20 hours in specialty) earned in 2011 and 2012.

2013:On December 31, 2013, all CIAs will report CPE for the annual period of January 1, 2013 - December 31, 2013.

Prior to January 1, 2012:

• If the last digit of the CIA's certificant ID number is even: May 31 of even-numbered years.
• If the last digit of the CIA's certificant ID number is odd: May 31 of odd-numbered years.

→ Get monthly reminders before this deadline

What happens if the requirement is not met.

Failure to Earn or Report CPE Hours:

Updated November 2017: Certified individuals who fail to obtain enough hours in the calendar year should not submit a CPE reporting form. Only when the individual has earned enough hours should the reporting form(s) be completed.

Individuals who do not complete their CPE reporting form on or before 31 December will automatically transition from certified to an inactive (grace period) status. Individuals who remain in an inactive (grace period) status for more than 12 months will automatically be transitioned to inactive status. Additional details regarding each of these CPE reporting statuses ― and how to revert back to a certified status ― are provided below.

• Inactive (Grace Period) Status - Individuals who are moved into this status will receive notification of the status change either directly from the CCMS or their local Affiliate. Individuals with an inactive (grace period) status may not claim that they are certified. To change a status from inactive (grace period) back to a certified status, the individual must complete the prior year’s CPE reporting form for each certification or qualification held with an inactive (grace period) status. Those who did not earn enough CPE hours during the reporting period may use hours from the next calendar year to make up the deficiency. However, CPE hours used for moving back to a certified status may not be used toward the current year’s reporting requirements.
• Inactive Status - Individuals who are moved into this status will receive notification of the status change either directly from the CCMS or their local Affiliate. Individuals with an inactive status may not claim that they are certified. To change a status from inactive back to a certified status, the individual must meet the CPE requirements for one reporting period, complete a reinstatement reporting form for each certification or qualification held with an inactive status, and pay a reinstatement fee. The CPE hours used for reinstatement may not be used toward the current year’s reporting requirements.

CPE Audit:

Updated November 2017: Annually, The IIA (or its designee) will conduct an audit of CPE reporting records. Individuals selected for the audit are required to provide evidence/documentation of the CPE hours they earned. Individuals who fail to provide information by the stated deadline will automatically be moved to an inactive (grace period) status and may no longer claim that they are certified. If the CPE audit reveals that an individual has insufficient CPE hours, the individual will be granted a six-month period to earn deficient CPE hours and submit documentation of hours earned to IIA Global. Individuals who are found to falsify documentation or act in an unethical manner will be reported to the Professional Responsibility and Ethics Committee for further investigation.

Reduced or prorated requirements for a first renewal.

CIA examination hours are awarded for the year in which the CIA certification is earned (candidates receive 40 hours in the year the certification is awarded and 40 hours in the subsequent year). The 80 CPE hours awarded for the CIA certification are based on earning the certification, which are not NASBA sponsored.

Who may be excused from all or part of this requirement.

Hardship Exemptions:

Updated November 2017: The PCB, upon request, may grant partial or complete exemption from reporting requirements for certified individuals when good cause exists, such as military service or individual hardship. Supporting documentation is required before a hardship case will be reviewed. Certified individuals requesting an exemption should log an incident in their CCMS record prior to the CPE reporting deadline.

Whether unused credits can apply to the next period.

Not permitted.

→ CE Tracking calculates carryover for you

Rule changes the regulator has finalized, with effective dates.

Refer to the specific sections above for more details on any of the items noted below.

November 2017 Updates: The IIA updated their "Continuing Professional Education Policy" document. Changes include:

• New 2 hour ethics requirement is due as part of each CIA's annual requirement beginning in 2018.
• Acceptance of 10-minute increments for CPE
• Numerous other wording and text changes were made in the November 2017 update. Refer to paragraphs above which are prefaced with either "Updated November 2017" or "Effective November 2017" for more information.

August 2015 Updates: The IIA updated the CE rule language on their website. The CPL summary page above has been updated to reflect the new language. The rule changes added clarity and did not change CE Requirements.

Credit Hours Required:

Effective for annual periods beginning January 1, 2013:

• Practicing CIAs, 40 hours, annually.
• Non-practicing CIAs: 20 hours, annually.

Cycling Period:

Effective for annual periods beginning January 1, 2013: Annual.

Start Date:

Effective January 1, 2013: January 1, annually, for all CIAs. CPE will now be completed annually for all IIA-certified individuals. All candidates will be required to report every year (refer to "Reporting Date" below for more information on the transition from biennial periods to annual periods).

Reporting Method:

Effective January 1, 2012: Required Attestations at Time of CPE Reporting Submission

• To practice in accordance with The IIA's International Professional Practices framework
• To abide by The IIA Code of Ethics
• To not bring the IIA into disrepute
• To have no criminal convictions since last reporting period.

Reporting Date:

Effective January 1, 2013: December 31, annually for all CIAs.

2012 Transition Period:To facilitate the transition from the previous biennial periods to the new annual periods:

• If the last digit of the CIA's certificant ID number is even:
• Practicing CIAs will report 120 hours (with 60 hours in specialty) earned in 2010, 2011, and 2012.
• Non-practicing CIAs will report 60 hours (with 30 hours in specialty) earned in 2010, 2011, and 2012.
• If the last digit of the CIA's certificant ID number is odd:
• Practicing CIAs will report 80 hours (with 40 hours in specialty) earned in 2011 and 2012.
• Non-practicing CIAs will report 40 hours (with 20 hours in specialty) earned in 2011 and 2012.

2013:On December 31, 2013, all CIAs will report CPE for the annual period of January 1, 2013 - December 31, 2013.

Exemptions:
Effective January 1, 2013: A CIA who is not performing internal auditing functions may change their certification status by accessing their profile within CCMS. Non-practicing CIAs must complete a total of 20 hours of acceptable CPE every year. As long as their CPE requirements are met, non-practicing CIAs may use the CIA designation but may not practice internal auditing.
Effective January 1, 2012: Candidates that are inactive for less than 12 months need to report CPE for the prior year. The number of hours required is equivalent to the reporting status (practicing or non-practicing). Candidates that are inactive for greater than 12 months fall under the reinstatement policy and are required to submit 80 hours of CPE. A reinstatement fee of US $100 for members or US $250 for nonmembers is also required.

Enforcement:
Effective January 1, 2012: Failure to report CPE will result in an individual’s certification status being moved to INACTIVE. The designation can no longer be used until the individual’s certified status in reinstated.

Credit for Teaching and Repeat Credit:
Oral Presentations:
Effective January 1, 2013: A maximum of 25 CPE hours may be awarded in the oral presentations category each year.

Credit for Writing:
Effective January 1, 2013: Translations of publications should pertain to certification domains or disciplines related to the Common Body of Knowledge, and/or the specialty examination topic outlines. Translations of published articles or books not related directly to internal auditing are acceptable if the certified individual is able to demonstrate that these activities contribute to their professional audit proficiency.

Other Special Rules:
Effective January 1, 2013: A maximum of 15 CPE hours may be awarded each year 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.

Effective January 1, 2013: 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:

Effective January 1, 2013: Most local IIA Institutes offer programs on audit-related issues and provide CPE credit for those attending.