Continuing Professional Education is mandatory for accounting professionals who are registered with the National Register of Independent Auditors (CNAI) and, since January 1, 2016, it is also mandatory for those who are technically responsible for financial statements and professionals who perform management or leadership functions in the process of preparing these statements in companies subject to the hiring of independent auditors. They are those regulated by the Central Bank (BC), the Securities and Exchange Commission (CVM), the Superintendency of Private Insurance (SUSEP), or those considered large under Law No. 11,638/07.
Among the changes made to the standard is the one that includes the possibility for training departments and corporate universities of large companies to be included as accredited institutions to offer courses that contain points for the Continuing Professional Education Program. There were also changes in the annual scorecards. Only knowledge acquisition activities now have no score limit. Other activities, such as teaching, or participation in technical commissions, will be limited to 20 points. This means that there must be greater diversification in continuing education activities, and it is no longer possible, for example, to accumulate 40 annual points solely by participating in academic boards, scientific publications and the like. Diversification is recommended and allows continuing education not to be limited to a specific activity.
