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3. Development of Background Material
3.A. Introduction
3.A.01

The Statement on Continuing Professional Education issued by the Institute requires that the Continuing Professional Education Committee (CPEC) shall issue directions and other instruments from time to time to enable program designers, developers and organisers as well as all other persons connected with Continuing Professional Education (CPE) activities at Programme Organizing Units (POUs) level as defined in the Statement on CPE, to discharge their responsibilities.

3.A.02

The guidance and direction contained in this advisory is the minimum requirement. The POUs are welcome to develop the CPE Background Materials provided such materials are developed, which meets these minimum requirements in the interest of the Chartered Accountancy profession.

3.B. Development of Background Materials
3.B.01

The POUs should make every effort to get the technical papers from the resource persons who had agreed to address the Continuing Professional Education Programmes (CPEPs), which should form part of the CPE Background Materials for the relevant CPEPs.

3.B.02

The CPE Background Materials have to be developed as self-learning booklets in the form of handbooks with proper mix of theory and practical case studies, which can effectively aid our members to link the theory and practice.

3.B.03

The background materials on accounting and auditing areas have to be prepared to reflect the current technical pronouncements of the Institute. Similarly background materials covering legal enactments should be prepared to reflect the current provisions and guidance thereof.

3.B.04

The Background Materials have to be prepared in such a way that they contribute towards the following strategic result areas of:

  • Leadership of our members in the subject areas being covered in the background materials

  • The technical contents of the Background materials should increase the capabilities of our members

  • The Background Materials should lead to increasing the Capacity of the members to deliver quality service to the stakeholders of the profession.

3.B.05

The Background Materials to the extend possible should have the following three parts:

  • Technical Papers prepared by the Resource Persons who have agreed to address the CPEPs

  • Technical papers published in the Chartered Accountant Journal on the relevant topics

  • Technical papers published in other professional journals with appropriate permissions to avoid copy right violations.

  • Tehncical pronouncements of the Institute, if available.

  • Latest circulars of Statutory Authorities (wherever applicable).

3.C. Disclaimer
3.C.01

Every Background Material should contain the following disclaimer at an appropriate place preferably in the copy right page of the background material:

"The material is prepared for use in educational programmes conducted by the Institute of Chartered Accountants of India. The views expressed herein do not necessarily represents the views of the Council of the Institute or any of its Committees."

3.D. Conclusion
3.D.01.

The POUs should recognize that the Background Materials are an important medium through which our members develop and maintain specialized set of knowledge and competence. Moreover the endeavour of the POUs should be develop the Background materials in such a way that they provide a ready source of professional help to the member of the Institute.

3.E Effective Date
This advisory will become effective from 1st July 2003.

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