[Administrative Details]

Introduction

With increasing public expectations and demands on the profession, CPE is now regarded as a vital necessity. The ability to remain viable and competent in not only the accounting profession by also the rapidly changing and increasingly competitive business environment hinges ultimately on members' commitment to continually upgrade their professional knowledge and skills.

As such, the CPE programme was made mandatory for practicing members from 1 July 1995 and for non-practising members from 1 July 1996.

Appropriate Subject Areas

CPE should contribute to the professional competence of the individual member and therefore, as a general rule, acceptable CPE courses or activities should be relevant to the work of the member concerned.

Maintenance of CPE Records

Members are required to maintain their own CPE records. The Institute would, from time to time, be carrying out an audit of a sample of such records on random basis. Evidence of participation to the structured learning activities must be produced when requested.

Certificates of attendance are issued to members who attend courses, seminars, workshops or conferences organized by the Institute. For courses which are not organized by the Institute, evidence can be in the form of certificates, receipts, attendance list, employers' or lecturers' letter of certification. Members are advised to retain these records and evidence of participation for a period of 5 years.