Schedule 3

acquire not less than 20 hours of structured learning in the calendar year immediately preceding that calendar year; and

acquire not less than 120 hours of continuing professional education (containing not less than 90 hours of structured learning, inclusive of the hours acquired under sub-paragraph (a)) in the 3 calendar years immediately preceding that calendar year.[S 383/2010 wef 01/10/2010]2. Paragraph 1(b) does not apply —

to a public accountant who applies for the renewal of his certificate of registration for the calendar year beginning on 1st January 2012 or 1st January 2013; or

to a public accountant whose certificate of registration has been renewed not more than twice since the time of his registration (or last registration) as a public accountant.[S 383/2010 wef 01/10/2010]2A. The continuing professional education required under paragraph 1 shall be undertaken in accordance with the continuing professional education syllabus approved by the Oversight Committee.[S 383/2010 wef 01/10/2010]3. Every public accountant shall keep and maintain such records as the Oversight Committee may require in relation to the continuing professional education undertaken by the public accountant and shall, whenever required by the Oversight Committee, submit such records for inspection by the Oversight Committee.[S 200/2026 wef 06/05/2026]4. The Oversight Committee may, if it thinks fit, exempt any public accountant from any of the requirements of this Schedule.