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. 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).

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).

Comments: For more information call the Institute at (876)929-5869.

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