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Accounting and Corporate Regulatory Authority

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).

Last updated 5 February 2026

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:

  • Instructor names

  • Learning objectives

  • Programme content

  • Instructional delivery methods

  • Date of programme

  • Length of programme

  • Recommended CPE hours

  • Advance preparation (if required)

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:

  • Courses relevant to the work of the PAs conducted by professional bodies, educational institutions, accounting firms, or business organisations

  • Online courses or structured video learning programmes with evidence of completion

Speaking and teaching

Examples:

  • Speaking at or attending conferences, briefing sessions, or discussion groups in relevant courses

  • Acting as a lecturer, instructor, or discussion leader on a structured course

Contributing to relevant technical materials which should be published

Examples:

  • Writing technical articles, papers, or books

  • Conducting updates, reviews, and research for technical manuals or handbooks

Serving in one of these roles where you prepare or review technical material:

  • Member of a committee

  • Board member of a recognised professional body or standards-setting body

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:

  1. CPE log book (Appendix IV): Use this format to record all CPE hours acquired in the 12 months before you apply.

  2. 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

Practice Direction No. 1 of 2025

Requirements for core expertise areas

Revised CPE syllabus [PDF, 213 KB]