CPE REQUIREMENTS FOR NON-PRACTISING CPAs With increasing public expectations and demands on the profession, CPE is a vital necessity. The ability to remain viable and competent in not only the accounting profession but also the rapidly changing and increasingly competitive business environment hinges ultimately on members’ commitment to continually upgrade their professional knowledge and skills. The CPE programme was made mandatory for members since 1 July 1995. Minimum CPE Hours Under the scheme of the CPE programme, non-practising members must attain at least 120 CPE hours per triennium, of which at least 20 structured CPE hours per year with coverage in ethics. The CPE year is from 1 Jan to 31 Dec. In the case of provisional members, they are encouraged to participate voluntarily in the Institute’s CPE programme for their own self-improvement. 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 in similar format set out in the attached form. The Institute would, from time to time, be carrying out an audit of a sample of such records on a random basis. Evidence of participation must be produced when requested. Certiﬁcates or letters of attendance are issued to members who attend courses, seminars, workshops or conferences organised by the Institute. For courses which are not organised by the Institute, evidence can be in the form of certiﬁcates, receipts, attendance lists, employers’ or lecturers’ letter of certiﬁcation. Members are advised to retain these records and evidence of participation for a period of ﬁve years. 12 Details of new seminars are posted on the ICPAS website (www.icpas.org.sg) regularly. Please call 6532 5312 or email to email@example.com for enquiries on In-House-Training Programmes. CPE REQUIREMENTS FOR NON-PRACTISING CPAs Institute Of Certiﬁed PublicAccountants Of Singapore Continuing Professional Education (CPE) Programme CPE Record for the Year Ended 31 Dec 20 NRIC No. Name Tel (O) Membership No. Fax Structured CPE Activites (A) Relevant courses conducted by recognised professional bodies within their Continuing Professional Education programme (B) Studies undertaken for the purpose of preparing for a post-qualiﬁcation course (C) Studies undertaken after qualiﬁcation with a view to preparing the candidate for a postgraduate degree (D) Relevant courses conducted by educational establishments (E) Relevant courses conducted by CPA ﬁrms, business organisations, trade associations (F) Participation as a speaker, or attendee in conferences, briefing sessions or discussion groups (G) Correspondence courses, audio tape or video tape packages, courses of programmed texts or other individual study programmes which require participation by the member (H) Writing of technical articles, papers or books (I) Working as a lecturer, instructor or discussion leader on a structured course (repeat presentations of the course should not be considered for this purpose) (J) Conducting of updates, reviews and research for technical manuals/handbooks (K) Service as a member of a technical committee of a professional body or individual ﬁrm (to the extent that technical material is prepared or reviewed by the member) (L) Service as a member of the examining board of a recognised professional body (to the extent that technical material is prepared or reviewed by the member) (M) E-learning activities Structured CPE Activites Year Category of No. of Hours 20xx/xx Date(s) Description or Title of Course or Activity Organiser Activity Claimed Total Structured CPE Hours Singapore Accountancy Academy 13 CPE REQUIREMENTS FOR NON-PRACTISING CPAs Institute of Certiﬁed Public Accountants of Singapore Unstructured CPE Activities (A) Reading of technical, professional, ﬁnancial or business literature (B) Use of audio tapes, video tapes, correspondence courses, etc (where no participation is required) (C) Participation at meetings, brieﬁng sessions or discussion groups where no technical material is prepared by the member (D) Service as a member of a technical committee of a professional accounting body or individual ﬁrm (where no technical material is prepared for review by the member) Unstructured CPE Activities Category of Year Description of Activity or Title Sources or No. of Hours Date(s) Activity 20xx/xx of Journal, Article, etc. Provider Claimed (A) to (D) Total Unstructured CPE Hours Total Structured CPE Hours Total CPE Hours 14 Details of new seminars are posted on the ICPAS website (www.icpas.org.sg) regularly. Please call 6532 5312 or email to firstname.lastname@example.org for enquiries on In-House-Training Programmes.