To keep a Certified Internal Auditor credential active, the internal audit CPE requirements set by the Institute of Internal Auditors call for 40 hours of Continuing Professional Education each calendar year, including at least two hours of ethics training, reported through the Certification Candidate Management System (CCMS) by December 31.1The Institute of Internal Auditors. CPE Requirements for Internal Auditors Miss that deadline and you lose the right to use the CIA designation until you catch up.
Hours Required Each Year
Your annual hour count depends on your working status.
- Practicing CIAs: 40 CPE hours per year. “Practicing” means actively working in internal audit or a related field, full-time or part-time.
- Non-practicing CIAs: 20 CPE hours per year, for those who haven’t retired but aren’t currently doing internal audit work.
- Retired CIAs: Fully exempt.
If you hold other IIA certifications without the CIA (CRMA, CCSA, CGAP, CFSA, or QIAL), the practicing requirement is 20 hours per year and the non-practicing requirement is 10.1The Institute of Internal Auditors. CPE Requirements for Internal Auditors If you hold the CIA plus any of those designations, you follow the CIA’s 40-hour requirement and the same hours count toward all of them.
The Two-Hour Ethics Requirement
At least two of your annual hours must focus on ethics, and this applies to every certified individual whether practicing or not.2The Institute of Internal Auditors. Annual Certification Renewal Policy The IIA doesn’t publish a rigid list of approved topics, but the training generally needs to address professional ethics, the IIA’s Code of Ethics, or ethical decision-making in an audit context. The IIA’s own learning platform offers courses tagged under its “Ethics” category.3The Institute of Internal Auditors. Continuing Professional Education (CPE) Employer-provided ethics training can count too, as long as it relates to professional conduct in your field.
What Counts as a CPE Hour
One CPE credit equals 50 minutes of active participation or instruction. The IIA accepts a broad range of activities as long as they relate to internal auditing, risk management, governance, or related professional topics, and you decide whether a particular activity qualifies since the IIA doesn’t pre-approve every opportunity.2The Institute of Internal Auditors. Annual Certification Renewal Policy
Formal learning is the most direct route: seminars, conferences, workshops, webinars, and structured in-house training. Self-study courses and online programs also count, provided they include some form of completion verification.
Professional contributions generate credits as well. Writing articles, books, or technical papers on internal audit topics qualifies, as does presenting or teaching a course for the first time on a relevant subject. Performing external quality assessments of other organizations’ internal audit functions is recognized too.
You can also earn credits by passing parts of non-IIA professional exams. Each part of an accounting or auditing exam such as the CPA or CA earns 10 CPE hours, up to a maximum of 40 CPE hours in the year you pass.2The Institute of Internal Auditors. Annual Certification Renewal Policy Four parts in one year covers the whole annual requirement.
Rolling Over Surplus Hours
If you earn more than 40 hours in a given year, you can carry up to 20 surplus hours into the next reporting cycle. Holders of other IIA designations (without the CIA) can roll over up to 10. Rolled-over hours only apply to the immediately following year.4The Institute of Internal Auditors. Annual Certification Renewal Policy
First-Year Rules for New Certificants
Newly certified individuals get an extended first renewal period. It begins on the date you earn the certification and runs through December 31 of the following year, so a CIA earned in March 2026 doesn’t need to report until December 31, 2027. After that extended window closes, you move to the standard annual cycle.4The Institute of Internal Auditors. Annual Certification Renewal Policy
How to Report Your Hours
The reporting period runs January 1 through December 31. The renewal portal in CCMS opens October 1. You log in, select the reporting option for each active certification, and attest to completing the required hours, including the ethics minimum.5The Institute of Internal Auditors. Certification Renewal – Maintain Your IIA Certification You don’t upload supporting documents during renewal; the submission is an attestation that you completed the hours.
Records You Have to Keep
The IIA requires you to retain CPE supporting documentation for at least three years. Each year a percentage of certified individuals are randomly selected for audit, and if you’re chosen, you’ll need to produce records for the previous reporting period.4The Institute of Internal Auditors. Annual Certification Renewal Policy
For each activity, your records should show the program title and content description, the dates and location, the sponsoring organization, the credit hours indicated by the sponsor, and proof of completion such as a certificate or written attestation. For publications, presentations, or committee work, keep documentation showing the nature of your contribution and the time involved. Failing to produce adequate records when audited can result in suspension.
Renewal Fees
You also pay an annual certification renewal fee alongside your CPE reporting. The amount depends on IIA membership status and certification type.6The Institute of Internal Auditors. Internal Audit Certification Costs
- CIA (Active): $30 for members, $120 for non-members.
- CRMA, CCSA, CFSA, CGAP, or IAP (Active): $20 for members, $120 for non-members.
- QIAL (Active): $30 for members, $120 for non-members.
IIA members in North America with active designations get the renewal fee bundled with membership. If your certification has slipped into grace status, the fees double: $60 for CIA members, $240 for non-members.6The Institute of Internal Auditors. Internal Audit Certification Costs International fees may vary depending on whether you renew through CCMS directly or through a local IIA chapter.
What Happens If You Miss December 31
If you don’t complete your renewal by December 31, your certification automatically shifts from “Active” to “Grace Period (Inactive).” During grace status you cannot use the CIA designation after your name or present yourself as a certified professional in any capacity, including on a LinkedIn profile or a business card.2The Institute of Internal Auditors. Annual Certification Renewal Policy
The grace period lasts two years. To return to active status, you complete the overdue CPE hours plus the current year’s requirement and pay the higher grace-period renewal fee. Hours used to clear the backlog can’t double-count toward the current year.
Stay in grace longer than two years without resolving the deficiency and your certification is revoked. There’s no simple reinstatement path after revocation; you would need to reapply to the certification program and pass the CIA exam again.7The Institute of Internal Auditors. When Am I Required to Renew My Certification?
Hardship Exemptions
Circumstances like a serious medical condition or military deployment can qualify you for a hardship exemption from the annual CPE requirement. The request must be submitted before December 31 of the reporting year through a case opened in your CCMS profile, with supporting documentation explaining the hardship.1The Institute of Internal Auditors. CPE Requirements for Internal Auditors The IIA evaluates requests case by case, and the full criteria sit in the Certification Renewal Policy. File before the deadline passes, not after you’ve already lapsed into grace status.