CIA CPE Requirements 2026: 40 Hours a Year, 2 in Ethics

Practicing Certified Internal Auditors (CIAs) must complete 40 hours of continuing professional education every year, including two hours on ethics, and report them to The Institute of Internal Auditors (IIA) before the annual period closes on December 31. Non-practicing CIAs need 20 hours and retired CIAs need none. This guide covers the IIA's published rules, including the caps on some activities, how audits work, and what happens if you miss the deadline. For the training side, see our internal audit CPD training guide.

At a glance

The 40-hour rule

The IIA's policy says practicing CIAs must earn 40 CPE hours each year, non-practicing CIAs 20 and retired CIAs none. The annual renewal period begins on January 1 and ends on December 31. A new certification's first period runs from the date you are certified to December 31 of the following year, which gives newly certified CIAs extra time.

Ethics

Certified individuals must complete two CPE hours on the subject of ethics every year. They count towards the 40, not on top. If you take general internal audit courses all year, check that at least one session is labelled ethics before you rely on it.

How hours are counted

One 50-minute period of learning equals one CPE hour. Formal educational programmes have no cap. Passing a part of the CIA exam earns 10 CPE hours, up to a maximum of 40 in the year you passed. Other documented activities can qualify if they add to your professional competence.

Caps on some activities

For practicing CIAs the policy caps some categories so that hours cannot be earned from one source alone: publications and translations at 25 hours each, oral presentations at 25, volunteer service at 20 and external quality assessments at 20. Anything beyond the cap does not count towards your 40.

Reporting and the renewal window

You report your CPE in the IIA's CCMS by logging in, choosing Renew and submitting. The IIA's main CPE page describes a renewal window from October 1 to December 31. That is the period in which you attest inside the January to December year, not a separate cycle, and the IIA says CPE must be earned and attested by December 31. A percentage of certified individuals is audited each year, so keep your evidence.

Fees

The IIA's pricing page lists annual CIA renewal at USD 30 for members and USD 120 for non-members, with higher fees in the grace status. That page is undated and says fees may vary globally, and renewal is included in membership for IIA members who live in North America. Check the current fee for your country before you renew.

Missing the deadline

If you do not report by December 31, your status moves to Grace Period (Inactive), and you may not claim to be certified. Hours earned in the next calendar year can cover a shortfall from the prior year, and surplus hours from the prior period can cover a current shortfall. A hardship exemption is available for good cause, such as military service, and you must request it through a CCMS support case before the deadline.

Audits

If you are selected for audit and you have a shortfall, the IIA gives you six months to earn the missing hours. If you do not respond to an audit by the deadline, your certification is revoked automatically. Documentation matters more here than anywhere else in the process.

A different designation

The IIA's Internal Audit Practitioner designation has its own requirement of 20 CPE hours starting in 2026. That is not a change to the CIA rule, and we mention it only so the two are not confused.

What we could not confirm

The IIA's pages are not consistent about revocation and re-entry, so we have not given a precise count of years. The policy document says certification is revoked after more than 24 months in the grace status, while two web pages use different wording. The policy says a revoked CIA recertifies by reapplying and passing CIA Part 1, but the reporting-steps page says to retake all required exams. The policy PDF carries no issue date, and none of the pages we read shows an update date. We found no announced change to the CIA hours for 2026. Check with the IIA before you plan around any of these points.

Frequently asked questions

How many CPE hours does a CIA need?

Practicing CIAs need 40 hours a year, non-practicing CIAs need 20 and retired CIAs need none.

How many CIA CPE hours must be in ethics?

Two hours each year, counted inside the 40.

What is the CIA CPE deadline?

December 31. The IIA says CPE must be earned and attested by that date.

Does passing a CIA exam part earn CPE?

Yes. It earns 10 CPE hours, up to 40 in the year it was passed.

What happens if I miss the deadline?

Your status becomes Grace Period (Inactive) and you may not claim to be certified until you fix it.

Finding courses that count

Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you pay for any course, check the awarding body's own rules on what it accepts, and keep the certificate and the course details. For related requirements, see CFA Institute continuing education and the general guide to CPD for accountants.

Source: The IIA CPE requirements page, Annual Certification Renewal Policy (PDF), CPE reporting steps and pricing pages (theiia.org), checked October 2026.