The Institute of Internal Auditors – (IIA) – the internal audit profession’s leader in standards, certification, education, research, and technical guidance worldwide – has announced upcoming changes to its continuing professional education (CPE) Reporting Policy.

The changes, which were approved by The IIA’s Professional Certification’s Board (PCB), were made to ensure internal auditors are regularly enhancing their skills and keeping up to date with developing trends in an ever-changing risk landscape.

Key changes to the CPE policy include:

Thanks for reading CPA Practice Advisor!

Subscribe for free to get personalized daily content, newsletters, continuing education, podcasts, whitepapers and more...

Already registered? Login

Need more information? Read the FAQ's

Any surplus of CPE acquired during a calendar year may be used for the following calendar year reporting cycle (20 hours max for CIA and 10 hours for other IIA designations can be rolled over)
Grace period increased from one year to two years.
A certification will be “revoked” if the holder goes three consecutive years without reporting CPE.
A certification in “revoked” status cannot be reinstated; an individual with “revoked” certifications will need to retake the exams.

“After a thorough review, the PCB decided to update our CPE Reporting Policy to align with credentialing best practices and maintain the credibility of The IIA’s certifications such as Certified Internal Auditor (CIA), Certification in Risk Management Assurance (CRMA),” said Dr. Lily Bi, Executive Vice President, Global Standards and Certification, IIA. “Continuing professional education is an opportunity for internal auditors to demonstrate their commitment to lifelong learning, which serves to benefit all certification holders, their employers, and stakeholders alike.”

As part of the changes, the “CPE Reporting Policy” will become known as the “Annual Certification Renewal Policy” on September 1, 2023, when the changes outlined above go into effect for all IIA certification holders and current candidates.

Individual certification holders who are currently in grace period or expired status can’t claim the certifications. They should follow the current CPE policy to report CPE or reinstate their certifications before the new Policy in effect.

The IIA remains firmly committed to upholding the internal audit profession’s reputation for providing objective assurance services in an objective and ethical manner.

Detailed information on the CPE changes, including the full current CPE Reporting Policy and the newly approved Annual Certification Renewal Policy, is available on The IIA’s website.