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					   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 enquiry@saa.org.sg 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 enquiry@saa.org.sg for enquiries on In-House-Training Programmes.