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Professional Skepticism eLearning Program for Audit Partners and Managers

Learn at your convenience. Take CPD courses anywhere, anytime through the Internet. 


Audit quality is in the spotlight around the world, and as auditors know, professional skepticism goes to the very heart of quality audit. To help address this need, the Institute and Chartered Accountants Australia and New Zealand (CA ANZ) bring auditors the Professional Skepticism eLearning programme, a pragmatic, scenario-focused course that provides innovative ways for auditors to grow their skills by challenging their approach to skepticism.


This online training programme will enhance auditors’ ability to apply skeptical thinking to their audit work on a consistent basis.


Subscription fees





(For Certified Public Accountants, Registered Students, International Affiliates and members of staff of HKICPA, as well as Associate Members, Fellow Members, Registered Students and members of staff of HKIAAT, and valid Passport Holders of GAA only)

CPD hours :

2.5 verifiable CPD hours






1. CPD hours for the Professional Skepticism eLearning programme are granted at the lesser of i) the actual time spent by you on the programme; or ii) the listed CPD hours of the programme. This applies even when you successfully complete the assessment. Refer to Statement 1.500 (July 2014) and FAQ for details of the CPD requirements.


2. It will take an experienced auditor around 2.5 hours to complete the programme. You may leave the programme at any time.  You should log out the programme by clicking "Exit", so that the programme will bookmark where you leave off. Do note that if you leave the programme running for more than 2 hours without exiting properly, your progress will not be saved.


3. The Professional Skepticism eLearning programme will show "Not accessed/ in progress" if you access the programme again after completion, but select "Start from the beginning" rather than "Return to your last visited page". The programme is designed to capture your last attempt at the module. By selecting "Start from the beginning", the programme registers this new attempt as your last. To avoid this, ensure you select "Return to your last visited page" when you have completed the programme fully. Note that changes to answers in Review mode do not update the original attempt.