Meeting continuing professional education (CPE) requirements
You must complete at least 40 Continuing Professional Education (CPE) hours in the 12 months before you register as a Public Accountant (PA).
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CPE requirements
You need at least 40 CPE hours in the 12 months before you register:
At least 30 hours must be from structured learning. Out of these 30 hours, at least 20 hours must be in core expertise areas. The remaining hours can be from any relevant professional area.
The remaining 10 hours can include unstructured learning, such as self-study courses or research activities.
More details: Revised CPE syllabus [PDF, 213 KB]
What counts as structured learning
Structured learning involves formal activities that are relevant to the work of a PA. This includes:
Attending courses or conferences (as a lecturer or participant)
Serving on technical committees where you prepare or review technical material
Detailed requirements for structured learning
Requirements: Structured learning
Key requirements | Details |
|---|---|
Minimum duration | 30 minutes |
Programme agenda or outline is prepared | The agenda must include:
|
Qualified instructor conducts the programme | The instructor or discussion leader must have an appropriate background, training, education, or experience for teaching the programme content. |
Proof of evidence of participation | Keep proof that you completed the programme, such as attendance records or certificates. |
Examples of structured learning
Structured learning activities
Activity type | Details |
|---|---|
Courses and programmes | Examples:
|
Speaking and teaching | Examples:
|
Contributing to relevant technical materials which should be published | Examples:
|
Serving in one of these roles where you prepare or review technical material:
| Note: Only the time spent at meetings qualify as structured CPE hours. |
Requirements for core expertise areas
Out of your 20 hours in core expertise areas, you need to complete:
At least six hours in Financial and Sustainability Reporting Standards and Pronouncements
At least six hours in Auditing and Assurance Standards, Pronouncements and Methodology
At least three hours in Information Technology
At least two hours in Ethics and Professionalism
If you have completed the Public Practice Programme in the 12 months before you apply, you do not need the two hours in Ethics and Professionalism. However, you must still meet the total 40 CPE hours required.
What to prepare for PA registration
To register as a PA, you need to prepare these documents to show that you have met the CPE requirement:
CPE log book (Appendix IV): Use this format to record all CPE hours acquired in the 12 months before you apply.
Proof of participation: Keep certified true copies for all structured courses listed in your log book, such as:
Certificates
Attendance lists
Lecturers' letters of certification
Related resources
CPE: Practice directions
Topic | Practice direction |
|---|---|
Detailed requirements for structured learning | |
Requirements for core expertise areas |
