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|\n| CONTINUING EDUCATION Participation in a course, webinar, conference, or seminar in an area relevant to the professional role.\u003Cbr>Engagement in a formal study program or self-study program leading to a degree or diploma or certification or completion of an examination or leading to a designation in an area relevant to the professional role. | Actual number of hours participating in the course, webinar, conference, or seminar (to a maximum of the actual course hours; preparation time may not qualify)\u003Cbr>Actual hours spent studying for and writing exam | Any one of the following:\u003Cbr>􀁸 Copy of course agenda/outline/materials\u003Cbr>􀁸 Certificate of completion OR official transcript\u003Cbr>􀁸 Confirmation of attendance by provider (e.g. , employer sign-off)\u003Cbr>For formal study programs, both of the following:\u003Cbr>􀁸 A log of exam preparation hours (by date)\u003Cbr>􀁸 Official transcript OR confirmation of enrollment with a description of the learning objectives and anticipated number of hours for the program | Yes, only when the learning activity directly addressed a specific CPA ethics PD topic |\n| INSTRUCTION or SPEAKING\u003Cbr>Teaching a course, webinar, or CPD session in an area relevant to the professional role OR Participation as a speaker in a conference, seminar, briefing session, or discussion group in an area relevant to the professional role.\u003Cbr>Facilitating the CPA Professional Education Program (PEP) . | Actual hours spent researching and preparing for the course or webinar, conference, seminar, briefing session or discussion group (to a maximum of 5 hours per hour of presentation time)\u003Cbr>For facilitation of PEP, a maximum of 5 hours per week of program. | Both of the following:\u003Cbr>􀁸 A copy of presentation materials OR agenda/outline of session\u003Cbr>􀁸 A log of hours (by date) that is validated by an objective party\u003Cbr>For CPA PEP Facilitation only, both of the following:\u003Cbr>􀁸 Confirmation of role as PEP facilitator\u003Cbr>􀁸 A log of preparation hours (by date) | No, unlikely to qualify as these learning activities are selfprovided. |\n| RESEARCH or PROJECTS Completion of formal research or an approved project that results in output provided to another party with a focus on learning and development relevant to the professional role (i.e. , pre-determined research or project scope and documented plan for learning outcomes) .\u003Cbr>Writing or publishing professional writing (e.g. , articles or papers) or academic work in an area relevant to the professional role. | Hours spent researching and preparing the presentation, report or similar documentation (to a maximum of 5 hours prep time per hour of presentation time, provided the prep time claimed involved active learning)\u003Cbr>Actual hours spent authoring or contributing to the publication | Both of the following:\u003Cbr>􀁸 A copy of the presentation, report, or similar documentation (redacted, if appropriate) and the identification of the objective party who reviewed or confirmed the results OR Confirmation of receipt of research or project materials from an objective party along with a description of the content of the research or project materials and learning achieved OR for published professional writing only, a copy of the published material.\u003Cbr>􀁸 A log of the hours (by date) spent researching, writing, or contributing to the material, validated by an objective party | Yes, only when the CPA performed a research/project ","cbCaie3GLX31xQSg","https://ap.wps.com/l/cbCaie3GLX31xQSg","pdf",1255790,15,"English","# Minimum Requirements\n## Three Year Cycle Requirements - Annual Requirements\n## Minimum Documentation Requirements\n## CPD Activity Documentation - Continuing Education\n## Instruction or Speaking\n## Research or Projects\n## Committees & Boards\n## Annual and Cycle Totals\n## Compilation Engagement Services CPD Minimums\n## Specified Assurance Services CPD Minimums\n## Comprehensive Assurance Services CPD Minimums","[{\"question\":\"What are the minimum total CPD hours for the three-year cycle and how do annual requirements work?\",\"answer\":\"The guide sets annual requirements and shows total hours targets across the three-year cycle, including the minimum total hours required. It also includes annual benchmarks that contribute to meeting the overall cycle minimums.\"},{\"question\":\"What documentation is acceptable for continuing education CPD activities?\",\"answer\":\"It requires verifiable hours and appropriate evidence such as course agenda/materials, certificates or official transcripts, and provider or employer confirmation of attendance. For formal study programs, it also calls for a preparation hours log and official confirmation of enrollment and learning objectives.\"},{\"question\":\"Are ethics allocation activities included only under specific CPD scenarios?\",\"answer\":\"Yes. The guide indicates ethics allocation is applicable only when the learning activity directly addresses a specific CPA ethics PD topic.\"},{\"question\":\"What evidence is required for research or project CPD activities?\",\"answer\":\"It requires documentation identifying the output and the objective party confirmation or receipt. A validated log of hours spent researching, writing, or contributing is also required, with specific evidence types for published professional writing.\"}]","CPD Reporting Approved - Three Year Cycle Requirements - Annual Requirements | PDF",38]