Continuing Professional Education is mandatory for accounting professionals who are registered in the National Registry of Independent Auditors (CNAI) and, since January 1, 2016, it is also mandatory for those technically responsible for accounting statements and professionals who perform of management or leadership in the process of preparing these statements in companies subject to contracting an independent auditor. They are those regulated by the Central Bank (BC), the Securities and Exchange Commission (CVM), the Superintendence of Private Insurance (Susep) or those considered large under the terms of 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 was also a change in the annual score tables. Only knowledge acquisition activities do not have a score limit. Other activities, such as teaching, or participation in technical committees, 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 points per year just 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.