Verifiable and Non-verifiable Learning

The main objective of CPE requirements is to ensure that Chartered Accountant of Singapore [CA (Singapore)] maintain adequate level of professional knowledge and skill to enable them to carry out their work competently and professionally. CPE should contribute to the professional competence of the individual member. Therefore, as a general rule, acceptable CPE activities should be relevant to the work of the member concerned.

There are 2 types of CPE activities: verifiable (structured) and non-verifiable (unstructured) learning.

Verifiable learning

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:

  1. Is the activity relevant to your current or future work?
  2. Are there clear learning objectives or outcomes when attending or completing the activity?
  3. Does the activity help in the development of your professional competency?
  4. Can you provide proof of attendance or participation of the activity?

This could include attendance either as a lecturer or a participant, at formal courses or conferences, or services rendered while serving on technical committees, where technical material is prepared or reviewed by the member or preparing and discussing technical matters at board meetings or audit committee meetings.

Evidence of participation for these activities can be in the form of certificates, receipts, attendance lists, minutes of meetings, employers' or lecturers' letter of certification. Only the actual time during which you participated in a recognised type of technical activity can be claimed.

Examples of verifiable CPE activities:

The Institute also provides a wide range of verifiable CPE activities to promote lifelong learning and facilitate members' access to CPE opportunities and resources. To find out more about the courses available, refer to ISCA CPE.

Non-verifiable learning

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.