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Internal auditing is an independent,objective assurance and consulting activity that strengthens and protects organisations.

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Internal auditors support achievement of organisation objectives with pragmatic insights that strengthen governance and improve business processes. We strive to make a positive difference from the boardroom to the front line, which maintains trust and confidence in the organisation.

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IIA CPE Policy Change Coming in 2023

Effective 1 September 2023

To continue to uphold the credibility of all IIA Certifications, also in alignment with the credentialing industry’s best practices, The IIA’s Professional Certifications Board (PCB) has approved changes to the CPE Reporting Policy.

Key changes:

  • 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 1 year to 2 years.
  • A certification will be “revoked” if the holder goes 3 years without reporting CPE.
  • A certification in “revoked” status cannot be reinstated; an individual with “revoked” certifications need to retake the exams.

To ensure compliance with the upcoming changes to CPE policy, credential holders should continue to report their hours annually before the 31 December deadline.

Refer the CPE Policy Changes for 2023 for additional details and specific scenarios.


  • Report the required CPE hours each year by 31 December.
  • A certification not in active status must be reinstated by 31 December 2023. Reinstatement will no longer be available afterwards.

Reinstatement (only available prior to 31 December 2023)

To change from an Expired status back to an Active status, the individual must:

  • Meet the CPE requirements for one reporting period (1 year). Please note the CPE hours used for reinstatement may not be used toward the current year’s reporting requirements.
  • Complete a reinstatement application for each certification or qualification held with an Expired status,
  • And pay a reinstatement application fee (Certification Fee Structure).

The steps on how the complete the above in CCMS are shown in this video: Applying for Certification Reinstatement

Visit CCMS.

Among these changes is the name of the policy itself: The “CPE Reporting Policy” will soon be known as the “Annual Certification Renewal Policy. Full versions of both the current policy and the one taking effect in 1 September 2023 are available on the CPE Policy Changes page.

The importance of annual certification renewal:
To keep pace with developing trends and the ever-changing risk landscape, it is essential for IIA certification holders to regularly enhance their knowledge, skills, and competencies through continuing professional development. Certification holders renew their certifications annually and demonstrate their commitment to keeping their knowledge current and their skills sharp by reporting the continuing professional education (CPE) credit hours they earned throughout the year on an annual basis. The IIA’s commitment to continued education helps to uphold the internal audit profession’s reputation for providing assurance and insight in an objective and ethical manner which serves to benefit all certification holders, their employers, and stakeholders alike.

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