The mechanism for the maintenance of post-qualified professional competency isprovided by Continuing Professional Education (CPE). CPE has been mandatory sinceApril 2002 for CPAs, who are full members of JICPA (Article 83, (2) of the JICPAConstitution). Junior CPAs are not required to satisfy CPE requirements because themajority of junior CPAs are enrolled in the three-year practice training courses.Furthermore, junior CPAs have to take the third examination in order to be qualified asCPAs.
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