BACKGROUND All Active Members of CPA New Brunswick who are engaged in the workforce, self-employed or are providing services to clients are required to adhere to all CPD requirements. In By-Law 23.05 it is stipulated that the Board has the right to review and audit compliance reports submitted by members; and require a member to produce to the committee, a member of the committee or the Registrar, such verification of the contents of the Member’s compliance report as the committee deems necessary. CRITERIA Every Active Member of CPA New Brunswick as specified in the CPD Policy is eligible for selection in a continuing professional development audit, which shall be conducted by the Admission & Compliance Officer and supervised by the Registrar, Senior Compliance Officer. NOTICE Notification of selection of continuing professional development audit shall be made no later than June 15 of each year. The notice will be emailed and will include: A fillable form or a report of their CPD activities for the transition period to ease compliance; Members will be encouraged to submit all their documentation electronically; and A deadline of July 31 of each year to provide the documentation. A member notified shall provide documents which support continuing professional development activities during the period stated in the notification. Members will only need to send proof of completion of their verifiable CPD hours. DOCUMENTATION Documentation requirements are outlined in Appendix A. Members will be audited for the minimum of 120 hours of CPD every three year rolling period including a minimum of 20 hours annually as well as the 4 hours of ethics. CONSEQUENCES The consequences to a member are unique depending on the scenario: If a member does not cooperate with the CPD audit process, a complaint will be filed to the Registrar and the appropriate disciplinary actions will be determined. If a member responds but does not provide documentation or does not provide adequate documentation to support their reported CPD activities, member will be requested to complete a CPD plan to address the deficiency. The plan will be approved by the Registrar.