CIA CPE Requirements: Everything You Need to Know in 2026

The Certified Internal Auditor (CIA) designation signals professional credibility, global recognition, and adherence to rigorous ethical standards. Maintaining the credential involves ongoing continuing professional education (CPE) under policies established by The Institute of Internal Auditors (IIA) for certified individuals.

As of January 9, 2025, the internal audit profession entered a significant new chapter with the transition from the former International Professional Practices Framework (IPPF) to the Global Internal Audit Standards (GIAS). This change represents more than a structural update. It reflects a broader evolution in how internal audit functions demonstrate quality, independence, and organizational value.

This guide provides general educational information about 2025 CIA CPE expectations and recent global standards changes. It is not individualized compliance advice. Internal auditors should consult the IIA directly for official professional development requirements and interpretations.

CIA Continuing Professional Education (CPE) Framework at a Glance

All practicing CIAs must complete 40 hours of continuing professional education on a calendar year reporting period (January 1 - December 31). The IIA remains the primary global governing body for CIA credential maintenance and CPE standards.

The chart below summarizes the core CPE requirements every CIA should know:

Grace Period

The IIA allows CIAs to carry forward up to 20 excess CPE hours from one reporting year to the following year

Ethics CPE Requirement

All certification holders regardless of status must complete at least 2 hours of ethics CPE courses annually. Ethics content typically relates to:

• The IIA Code of Ethics
• Professional conduct standards
• Ethical decision-making frameworks
• Governance and accountability topics

Ethics remains a universal requirement because professional integrity is foundational to the CIA designation.

CPE Reporting

The annual process involves attesting to completion of required hours. CPE must be:

• Completed by December 31
• Reported through the IIA’s Certification Candidate Management System (CCMS)

The IIA permits certified individuals to carry forward up to 20 excess CPE hours from one year to the next. This provides flexibility for professionals who exceed annual requirements.

Supporting documentation is generally retained by the CIA in case of audit.

Documentation and Audit Considerations

The IIA conducts random CPE audits. CIA holders are generally expected to retain documentation for multiple years (often five years), including:

• Certificates of completion
• Dates and providers
• Course descriptions or learning objectives
• Hours claimed

Because annual reporting involves attestation rather than automatic submission of certificates, personal record keeping plays an important role in protecting practicing CIA certification status.

‍Types of Qualifying Educational Activities

The IIA recognizes a range of learning activities that enhance internal audit competence. Generally, qualifying activities relate directly to professional knowledge in areas such as:

• Risk management
• Governance
• Internal control
• IT audit and cybersecurity
• Data analytics
• Regulatory developments
• Fraud risk and investigations
• ESG and sustainability assurance
• Emerging risks (AI governance, automation, digital transformation)
  

How Audio-Based Learning Platforms May Fit Within CIA CPE Frameworks

The IIA permits a variety of structured learning formats that contribute directly to professional competence in internal auditing. These commonly include conferences, seminars, webinars, academic coursework, and structured online self-study programs.

Audio-based learning platforms have increasingly emerged as one of the delivery formats used for professional education. When offered as structured educational programs with defined learning objectives, documented instructional time, and verifiable completion, audio-based courses may align with the types of activities typically recognized under the IIA’s CPE framework.

LumiQ provides CPE credits in an audio-based QAS Self-Study continuing professional education format designed to support CPAs, CIAs, and other finance and accounting professionals through accessible, on-demand learning.

While LumiQ is often described as a “CPE podcast,” its episodes are structured educational programs intended to fit within self-study continuing education under IIA’s framework when it is offered as acceptable formal continuing education through a qualifying provider, like LumiQ.

Whether any specific course qualifies toward you CIA professional certification requirements ultimately depends on:

• Its alignment with internal audit professional competence
• The documentation provided
• The certificant’s adherence to IIA reporting standards
  

CIA holders remain responsible for evaluating whether an educational activity meets IIA guidelines and for maintaining appropriate documentation.

The 2025 Transition: From IPPF to Global Internal Audit Standards (GIAS)

As of January 9, 2025, the profession transitioned from the 2017 IPPF framework (often referred to as the “Red Book”) to the Global Internal Audit Standards (GIAS).

This transition reflects a structural and conceptual modernization of internal audit guidance. Key themes include:

• Stronger alignment between governance, risk, and internal audit
  
• Enhanced clarity around independence and objectivity
  
• More explicit quality management expectations
  
• Reinforced accountability at the Chief Audit Executive (CAE) level

External Quality Assessment (EQA) Update

Under the new Global Internal Audit Standards, a notable update for 2025 is that:

At least one member of an External Quality Assessment (EQA) team must be an active CIA.

This change reinforces credential relevance within formal quality assurance processes and emphasizes the importance of maintaining active certification status.

Global vs. U.S.-Specific Considerations

The CIA is a globally administered credential. Core CPE standards are established by the IIA at the international level.

While reporting mechanics and chapter-level programming may vary by country, the annual CPE credit thresholds and ethics minimums apply globally to CIA holders.

The 2025 adoption of the Global Internal Audit Standards also reflects a unified global framework, replacing the prior IPPF structure.

Strategic Perspective: CPE in the GIAS Era

The move to the Global Internal Audit Standards underscores an important reality: CPE is not simply a maintenance requirement, it supports alignment with an evolving professional framework.

The standards transition highlights the profession’s increasing focus on measurable value delivery and structured quality assurance.

Your CIA credential is a powerful asset- one that demands ongoing commitment to excellence through continuous learning. By integrating CPE strategically into your career and maintaining meticulous records, you protect your investment, stay ahead of industry evolution, and position yourself as a trusted, credible leader in internal audit.