An applicant for registration as a public accountant must acquire at least 40 hours of CPE in the 12 months immediately preceding the date of application, out of which at least 30 hours must be structured learning.
For application for registration as a public accountant received in 2022, the CPE requirement is as follows:
At least 20 of the 30 structured hours must be in Core expertise areas of which:
- At least 6 hours in Financial Reporting Standards and Pronouncements (Category 1);
- At least 3 hours in Ethics and Professionalism (Category 2); and
- At least 6 hours in Auditing Standards, Pronouncements and Methodology (Category 3).
Applicants who have completed the Public Practice Programme in the 12 months immediately preceding the date of application would be exempted from the requirement to obtain 3 hours in Ethics and Professionalism (Category 2) for the purpose of registration as public accountants. However, they would still be required to meet the total requisite CPE hours.
Applicants are to complete and provide:
- a copy of the CPE log book which should record the CPE hours acquired during the period of 12 months immediately preceding the date of the application. Please click here (PDF, 179KB) for the CPE syllabus and the format of the CPE log book.
- certified true copies of the evidence of participation for all the structured courses included in the CPE log book. Evidence of participation can be in the form of certificate, attendance lists or lecturers' letters of certification.
For application for registration as a public accountant received on or after 1 January 2023:
Please refer to the revised CPE syllabus and requirements set out in Practice Direction No 1 of 2021. (PDF, 175KB).