Purpose and individual planning
The syllabus links public-interest competence to Code R113.1. Learning should be relevant, verifiable and measurable, maintain current technical/professional/legal knowledge and respond to future practice plans. Seminars or private reading/research may be appropriate, but their structured/unstructured classification differs. The competency map supports reflective assessment rather than simply accumulating certificates.
Ordinary renewal: every minimum
Each rolling three years requires at least 120 total,90 structured and 20 structured in each calendar year. Ordinary PAs need 60 core hours including reporting 18, ethics 6, auditing 18 and IT9; approved-liquidator PAs also need insolvency/restructuring 9. Category floors do not replace the 60 core total. Other structured hours must still be relevant to PA work.
Judicial-manager-only exception
Non-auditing JM-PAs need reporting plus insolvency 30 including insolvency 9, ethics 6 and IT9; overall 120/90 and annual 20 remain. Appendix I says new JM-PA registration ceased after July 2020 IRDA; post-IRDA work requires MinLaw insolvency-practitioner registration. Only ongoing pre-IRDA cases permit PA renewal until completion, subject to renewal requirements.
Initial registration and Public Practice Programme relief
In the twelve months before application: total 40, structured 30, core 20 including reporting 6, ethics 2, auditing 6 and IT3. Completing the Public Practice Programme in that same twelve-month window exempts only the two ethics hours for registration; total requisite CPE remains. It is not an exemption from the entire 30/40 requirement or every renewal ethic requirement.
Full 2022–2025 transition table
Renewal 2022 uses 2019–2021 ethics 9 and no IT minimum. Renewal 2023 uses 2020–2022 ethics 6;2024 uses 2021–2023 ethics 6. Those two years have no IT minimum yet, but 2022/2023 IT counts towards first 2025 requirement of 9 during 2022–2024, with ethics 6. Registration changes apply to applications received from 1 January 2023. Earlier no-minimum years do not mean their eligible IT learning is discarded.
Other expertise and structured-course qualification
Other expertise examples cover governance, statute updates, risk/process/internal controls, finance/valuation/analysis, forensic/fraud and practice/people leadership; explain relevance to PA functions. Structured programmes need an outline with instructor, objectives, content, advance preparation where needed, delivery, date, length and recommended hours, a suitably qualified instructor/leader and participation proof. Non-formal reading/self-study/research is unstructured.
All six structured activity types
AppendixII recognises relevant courses from professional bodies, institutions, accounting firms or businesses; online/video/individual programmes with completion evidence; relevant conference/briefing/discussion attendance or speaking; instruction/leadership; published technical articles/books or manual updates/reviews/research; and professional/standard-setter committee/board service where technical material is prepared/reviewed. Listing an activity alone does not dispense with relevance or evidence.
Short courses and modular completion
Programme duration must be at least 0.5hour. The specific short-course award is 0.5 for standalone courses longer than 30minutes but shorter than one hour with achievable objectives. Do not round each 30minute module separately: complete all modules for the overall objective, as the four-module FRS115 example shows. Short-course credit is capped 45 of 90 structured hours each rolling three years. The general half-hour minimum and strict longer-than 30 short-course wording should both be checked.
All other measurement rules
Participants get no preparation time. First-time instructors/speakers claim actual preparation up to twice participants’ hours plus presentation; repeat gets presentation only unless substantial content change requires significant new study, supporting fresh preparation. Registered individual study credits completion year, or completed evidenced segments; an unsegmented cross-year course credits the final year. Technical writing/review credits only on publication. Committee/board credit is one-for-one meeting time only.
Records, retention and misrepresentation
Keep provider/contact, title/content, date and hours with certificates, attendance lists or employer/lecturer certification. Retain three years excluding the acquisition year and produce on request, including support for structured/unstructured entries. False renewal declarations of compliance go to PAOC and may result in cancellation under 15(4)(a). Booking a course alone is not the listed participation evidence.
Every provider guideline
Providers describe instructor/objectives/prerequisites/content/preparation/delivery/length/hours; use current accurate effective materials/systems and qualified instructors; issue participation proof; collect feedback on achieved objectives, accuracy/relevance, instructor organisation/knowledge/clarity/examples, methods, time and facilities/technology. Retain attendance, date, outline/materials, instructor and hours for three years excluding learning year. These support independent verification.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗