Verifiable and Non-verifiable CPE Activities

The main objective of CPE requirements is to ensure that ISCA members maintain adequate level of professional knowledge and skill to enable them to carry out their work competently and professionally. CPE activities should contribute to enhancing the professional competence of individual members. Therefore, as a general rule, acceptable CPE activities should be relevant to the work of members. There are 2 types of CPE activities: verifiable (structured) and non-verifiable (unstructured) learning.

Anchor Navigation

What are Verifiable CPE activities?

Verifiable learning refers to activities that could be objectively verified by a competent source. A learning activity can be considered as verifiable if the answer is yes to all the questions below:

Is the activity relevant to your current or future work?

Are there clear learning objectives or outcomes when attending or completing the activity?

Does the activity help in the development of your professional competency?

Can you provide proof of attendance or participation of the activity?

Examples of Verifiable CPE activities

  • Attending seminars, talks or workshops
  • Attending in-house training provided by your employer
  • Attending online programmes or e-learning
  • Studying for an MBA or other post-qualification programmes
  • Preparing for and sitting for professional examinations
  • Writing technical articles, papers and books
  • Attending audit committee or board meetings
  • Coaching or mentoring

Documents to support Verifiable CPE activities

Evidence of participation for these activities can be in the form of

  • Certificate of attendance
  • Invoice or receipts of course purchased / registered
  • Attendance list issued by training organisation
  • Minutes of meetings (for involvement in Board or Audit Committee meetings)
  • Letter of endorsement issued by employer or training organisation

What are Non-verifiable CPE activities?

Non-verifiable learning refers to activities that do not have any evidence to corroborate the hours to be claimed. This could include non-formal activities such as reading of technical, professional, financial or business literature, self study and research. The activities should be current and will contribute to increase your professional competency.

Got a question on CPE requirements?

You can refer to CPE Requirements or FAQs or write to us at cpeaudit@isca.org.sg.

See FAQs