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F.A.Q. - Frequently
Asked Questions
What CPE
requirements do I need to undertake?
Members are required to undertake:
- At
maximum an average of 35 hours per year of continuing
professional education over a 3-year period.
- Of the
35 hours, at least an average of 21 hours per year must
be spent on appropriate structured courses.
- A
surplus or deficit in year 1 or 2 within the 3-year
period must be utilized/corrected in the year
immediately following the 3-year period.
- A
surplus arising in year 3 of the 3-year period can be
carried forward for one year only.
- Deficit
at the end of the 3-year period can be made up at the
discretion of the ICAJ.
- Unstructured
surplus hours can be utilized against unstructured
requirements only, but structured hours can be utilized
against either structured or unstructured requirements.
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Examples of some Structured CPE Activities
- Courses
run by the ICAJ, under the auspices of member bodies of
ICAC, ACCA, IFAC, AICPA within their continuing
professional education programme.
- Studies
undertaken for the purpose of preparing the student for
a post-qualification, e.g., a specialist qualification
in taxation.
- Suitable
courses run by a university or other appropriate
institution.
- Relevant
courses run by a member firm in public practice, by an
industrial company or other business organization.
- Writing
of technical articles, papers or books.
- Working
as lecturer, instructor or discussion leader on a
structured course (repeat presentations of the course
should not be considered for this purpose).
- Participation in conferences, briefing sessions or
discussion groups (where technical material is prepared
by the member).
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Examples of some Unstructured CPE Activities
- Reading
technical, professional financial or business
literature.
- Use of
audiotapes, videotapes, correspondence courses, etc.,
(where no participation is required).
- Participation
in meetings, briefing sessions or discussion groups
(where no technical material is prepared by the member).
- Service
as a member of a technical committee, of a professional
accounting body or individual firm (where no technical
material is or reviewed by the member).
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For more information call the Institute at
(876)929-5869.
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