CIA Challenge Exam 2026: Fast Track for CPAs & ACCAs
CIA Challenge Exam Guide 2026: One Exam. Full CIA Certification.
The CIA Challenge Exam is a single 150-question exam that allows active CPA, CA (ICAI), and ACCA holders to earn the Certified Internal Auditor (CIA) designation without sitting all three standard CIA parts. A redesigned, GIAS-aligned version launches in June 2026 — making now the best time to plan your fast track.
💡 Key Takeaway
- The CIA Challenge Exam is a one-part, 150-question MCQ exam open to active CPA, CA (ICAI), ACCA, CISA, and other IIA-approved qualification holders.
- Applications for the new GIAS-aligned version open April 1, 2026; the first testing window is June 2026.
- The exam covers all three CIA parts — candidates must prepare across the full syllabus, not just one section.
- Total IIA fees range from $995 (member) to $1,625 (non-member) for a first attempt.
- Surgent CIA Review (all 3 parts) is the recommended prep tool — its AI engine prioritises your weakest content automatically.
📋 Table of Contents
- What Is the CIA Challenge Exam?
- Who Is Eligible for the CIA Challenge Exam in 2026?
- What Is Changing in June 2026?
- Can ACCA Holders Take the CIA Challenge Exam?
- What Does the CIA Challenge Exam Cover?
- How Much Does the CIA Challenge Exam Cost?
- How to Apply: Step-by-Step
- How to Prepare with Surgent CIA Review
- 10-Week Study Plan for CPAs and ACCAs
- About the Author
- Frequently Asked Questions
What Is the CIA Challenge Exam?
The CIA Challenge Exam is an expedited one-part certification pathway for professionals who already hold an approved accounting or audit qualification. Instead of sitting three separate CIA exams totalling 325 questions, eligible candidates sit a single 150-question multiple-choice exam and earn the full Certified Internal Auditor® (CIA®) designation from The Institute of Internal Auditors (IIA) upon passing.
The CIA (Certified Internal Auditor) is the only globally recognised certification for internal auditors, administered by the IIA — a professional body with members in more than 170 countries. According to the IIA, there are more than 200,000 CIAs worldwide, making it one of the most respected credentials for professionals operating in internal audit, risk, and compliance.
"The CIA Challenge Exam recognises the substantial overlap between existing professional qualifications like CPA, CA, and ACCA and the CIA exam syllabus — allowing qualified professionals to demonstrate their competence in a single sitting rather than across three separate exams."
— The Institute of Internal Auditors, Challenge Exam Programme Overview
For working professionals in India, the Middle East, or Southeast Asia who have already invested years earning their CPA or ACCA, the Challenge Exam is a strategically smart credential add-on. It signals internal audit expertise without requiring a brand-new multi-part exam journey. Read our full overview: How to Become a CIA: Certification Application Process.
Who Is Eligible for the CIA Challenge Exam in 2026?
To qualify for the CIA Challenge Exam, a candidate must hold an active, valid qualification from one of the IIA's approved accounting or audit bodies. Importantly, work experience documentation is not required for the Challenge Exam pathway — unlike the standard three-part CIA exam where two years of internal audit experience must be verified before certification is awarded.
The most widely held eligible qualifications for candidates in India and internationally include CPA (US), CA (ICAI), ACCA, ICAEW, ICAS, CA ANZ, CPA Australia, and CISA. A Letter of Good Standing from your qualifying body is required at the time of application.
| Qualification | Awarding Body | Eligible? | Letter of Good Standing Required? |
|---|---|---|---|
| CPA (US) | AICPA / NASBA | ✅ Yes | Required |
| CA (India — ICAI) | ICAI | ✅ Yes | Required |
| ACCA | ACCA Global | ✅ Yes | Required |
| CISA | ISACA | ✅ Yes (CISA pathway) | Required |
| ICAEW / ICAS | ICAEW / ICAS Scotland | ✅ Yes | Required |
| CPA Australia / CA ANZ | CPA Australia / CA ANZ | ✅ Yes | Required |
✅ Pro Tip: Your qualification must be active at the time of application — not lapsed or suspended. If you passed your CPA exams years ago but haven't maintained your CPA licence, confirm your status with your state board before applying. The same applies to ACCA membership status.
For full eligibility details including the standard three-part CIA pathway, read: CIA Exam Structure 2026: Syllabus & Format Guide.
What Is Changing in the CIA Challenge Exam in June 2026?
The June 2026 update is the most significant overhaul of the CIA Challenge Exam in nearly a decade. The syllabus is being fully realigned with the new Global Internal Audit Standards™ (GIAS), replacing the 2017 International Standards for the Professional Practice of Internal Auditing (IPPF) that the current exam is based on. This is not a minor revision — the GIAS represent a structural rethink of how internal audit is defined, governed, and practised globally.
"Effective 1 June 2026, the CIA Challenge Exam will be updated to align with the new Global Internal Audit Standards™. We will begin accepting applications on 1 April 2026."
— The Institute of Internal Auditors, Official Announcement, February 2026
| Date | Event | What You Should Do |
|---|---|---|
| Feb 28, 2026 | Current exam (2017 IPPF syllabus) expired | Window closed — prepare for the new version |
| Mar 2026 | Application gap — no new enrolments | Study GIAS content; review the new syllabus |
| Apr 1, 2026 | New applications reopen via IIA CCMS | Submit application + Letter of Good Standing |
| Jun 1, 2026 | New GIAS-aligned exam launches at Pearson VUE | First testing window — schedule your exam date |
⚠️ Important: The current CIA Challenge Exam expired on February 28, 2026. There are no extensions. The next opportunity is the new GIAS-aligned exam launching June 1, 2026 — with applications opening April 1, 2026.
The GIAS introduce a stronger emphasis on audit independence, stakeholder governance, and the internal audit function's strategic role within organisations — areas directly relevant to CPAs and ACCAs already operating at senior levels. To understand how the syllabus has evolved, read: CIA Syllabus Changes 2019–2025: Why It Evolved.
Can ACCA Holders Take the CIA Challenge Exam?
Yes — ACCA is a fully approved qualification for the CIA Challenge Exam pathway. ACCA holders who are active ACCA members in good standing can apply and earn the CIA designation by passing just one 150-question exam, bypassing the standard three-part route entirely.
For ACCA candidates, this is a particularly powerful combination. The ACCA qualification covers financial reporting, audit, and business strategy — content that directly overlaps with CIA Part 1 (governance, risk, control) and Part 2 (audit engagement). An ACCA + CIA combination positions professionals as both technically qualified accountants and certified internal audit specialists, opening doors across internal audit, risk management, and compliance functions globally.
What is ACCA?
ACCA (Association of Chartered Certified Accountants) is a globally recognised professional accountancy qualification awarded by ACCA Global, with over 240,000 members across 180 countries. Active ACCA members qualify for the CIA Challenge Exam with a Letter of Good Standing — typically obtained by logging into the MyACCA portal and requesting a membership status letter.
If you're evaluating your next career step after ACCA, read: ACCA After CA: Should You Do Both? — and explore how CIA fits into a broader global accounting career.
What Does the CIA Challenge Exam Cover?
The CIA Challenge Exam is a single 150-question multiple-choice exam that draws content proportionally from all three parts of the standard CIA examination. This surprises many candidates — you cannot prepare for just one CIA part and expect to pass. The exam tests breadth across internal audit fundamentals, engagement methodology, and audit function management.
| CIA Part | Topic Focus (GIAS-Aligned) | Approx. % of Challenge Exam | Standard Exam Length |
|---|---|---|---|
| Part 1 | Internal Audit Fundamentals — GIAS, risk, governance, ethics, control | ~40% | 125 MCQs / 2.5 hrs |
| Part 2 | Internal Audit Engagement — planning, fieldwork, reporting, communication | ~35% | 100 MCQs / 2 hrs |
| Part 3 | Internal Audit Function — managing the function, technology, fraud, financial management | ~25% | 100 MCQs / 2 hrs |
| Challenge Exam Total | All three parts combined | 100% | 150 MCQs / one sitting |
The passing score is 600 out of 750 on a scaled scoring system — consistent with the standard CIA exam. For a deep-dive into what each domain covers, read: CIA Exam Structure 2026: Full Syllabus & Domain Guide.
How Much Does the CIA Challenge Exam Cost in 2026?
The total cost of the CIA Challenge Exam ranges from $995 USD (IIA member) to $1,625 USD (non-member) for a first attempt, according to the IIA's official 2026 fee schedule. IIA membership, which costs approximately $195–$245 USD annually, can save candidates up to $630 USD on combined application and exam fees — making membership worthwhile for most Challenge Exam candidates.
| Fee Type | IIA Member (USD) | Non-Member (USD) | Member Saving |
|---|---|---|---|
| Application Fee | $150 | $380 | $230 |
| Exam Fee (1st attempt) | $845 | $1,245 | $400 |
| Total — 1st Attempt | $995 | $1,625 | $630 |
| Retake Fee | $845 | $995 | $150 |
All IIA fees are non-refundable and non-transferable. Candidates outside North America should contact their National IIA Institute to confirm local pricing. For Indian candidates, Pearson VUE test centre fees are paid separately at the time of scheduling. For a full breakdown of what to pay and when, see: How to Register for the CIA Exam 2026: Step-by-Step Guide.
How Do You Apply for the CIA Challenge Exam in 2026?
The application process runs entirely online through the IIA's Certification Candidate Management System (CCMS). Applications reopen on April 1, 2026 for the new GIAS-aligned version. Approval typically takes 3–10 business days, after which candidates can schedule their exam at a Pearson VUE test centre.
🔢 Step-by-Step: How to Apply (from April 1, 2026)
- Obtain your Letter of Good Standing from your accounting body — AICPA for CPA, ICAI for Indian CA, ACCA Global for ACCA members.
- Prepare your government-issued photo ID — the name must match your accounting body records exactly.
- From April 1, 2026, log in to the IIA CCMS at theiia.org.
- Select "Apply for Certified Internal Auditor → CIA Challenge Program for Qualified Chartered Accountants and CPAs."
- Upload your Letter of Good Standing and pay the application fee ($150 member / $380 non-member).
- Once approved, return to CCMS → Manage Program → Register for exam → Schedule at Pearson VUE for the June 2026 testing window.
- Receive your official result by email from the IIA within approximately three weeks of your exam date.
Note that unlike the standard CIA pathway, work experience verification is not required — your approved professional qualification serves as the experience proxy. For a full walkthrough of the standard CIA application process, see: CIA Certification Application Process: Complete Guide.
How Should CPAs and ACCAs Prepare for the CIA Challenge Exam?
To prepare effectively, CPAs and ACCAs must study the full three-part Surgent CIA Review course — not just one section. Because the 150-question Challenge Exam draws proportionally from all three CIA parts, a candidate who only reviews Part 1 or Part 2 content is significantly underprepared for at least 60% of the exam.
"CIA Challenge Exam candidates should take the assessments in all three parts of the Surgent CIA course, then let the AI technology push content to them based on their assessment results. Once they've answered more than half of all MCQs in each part and their ReadyScores are high enough, they should be set up to do well on the Challenge Exam."
— Surgent CIA Review, Official Guidance for Challenge Exam Candidates
The Surgent CIA Review uses its A.S.A.P. (Always Study Accountable Progress) adaptive learning engine to continuously identify your weakest content areas and push those questions to the front of your study queue. Your study time goes where it matters most — not reviewing concepts you already know.
How to Use Surgent's ReadySCORE™ for the Challenge Exam
- Step 1 — Take the diagnostic assessment for all 3 parts. Don't skip this even if you feel confident. It establishes your baseline and calibrates the A.S.A.P. engine across the full syllabus.
- Step 2 — Let A.S.A.P. drive your MCQ queue. The engine prioritises questions from areas where you scored lowest. Follow its recommendations, not your instincts about which parts feel easier.
- Step 3 — Answer more than 50% of all MCQs in each part. This is the threshold at which ReadySCORE™ predictions become statistically reliable.
- Step 4 — Monitor your ReadySCORE™ across all three parts. When all three are consistently above the passing threshold, you are statistically ready to sit the Challenge Exam.
- Step 5 — Simulate exam conditions. Complete at least two full 150-question timed practice exams before your test date to build stamina and time management skills.
✅ Eduyush Faculty Tip: CPA holders often assume their accounting background fully covers Part 1. It doesn't. The CIA Part 1 emphasis on the new Global Internal Audit Standards™ (GIAS), the Three Lines Model, and audit committee governance is largely distinct from CPA exam content. Spend proportionally more time on Part 1 GIAS content in the first three weeks of your study plan.
If you're also considering other audit credentials alongside CIA, read our comparison guide: CIA vs CISA 2026: Which Audit Certification Fits You?
10-Week CIA Challenge Exam Study Plan for CPAs and ACCAs
A 10-week study plan starting from April 1, 2026 aligns perfectly with the June 2026 testing window. This plan assumes 10–12 study hours per week — realistic for working professionals. Total preparation time: approximately 110–120 hours.
| Week | Focus Area | Surgent Action | Hours |
|---|---|---|---|
| Week 1 | Diagnostics + IIA Application | Complete assessments for all 3 parts; review ReadySCORE baseline across each domain | 10 hrs |
| Weeks 2–4 | CIA Part 1 — GIAS, governance, risk, control, ethics | Let A.S.A.P. prioritise topics; aim for 50%+ MCQs answered in Part 1 | 30 hrs |
| Weeks 5–7 | CIA Part 2 — Engagement planning, fieldwork, reporting | Complete 50%+ Part 2 MCQs; continue A.S.A.P.-flagged Part 1 weak areas | 30 hrs |
| Weeks 8–9 | CIA Part 3 — Audit function, technology, fraud, financial management | Complete 50%+ Part 3 MCQs; check ReadySCORE trend across all three parts | 20 hrs |
| Week 10 | Full mock exams + weak area revision | 2× full 150-question timed practice exams; review error patterns; confirm ReadySCORE ≥ passing threshold in all 3 parts | 12 hrs |
For India-specific career projections once you've earned the CIA designation, read: CIA Salary India 2026: Complete Pay Scale & Growth Guide. If you're exploring entry-level IIA credentials before committing to the full CIA, see: IAP Certification 2026: Entry-Level Internal Audit Guide.
📚 Start Your CIA Challenge Exam Preparation Today
Applications open April 1, 2026. Use the time between now and June to build your exam readiness with Surgent CIA Review — the only CIA prep course with adaptive AI that tells you exactly when you're ready to pass.
👉 View Surgent CIA Review on Eduyush — 55% Off, FREE Books to IndiaAbout the Author
Vicky Sarin, CA | INSEAD Alumni | Founder, Eduyush
Vicky is a Chartered Accountant with over 25 years of experience in accounting education, professional certification coaching, and edtech. As the founder of Eduyush, she has personally guided hundreds of CPA, CA, ACCA, and CIA candidates through their certification journeys — including many Indian professionals who have used the CIA Challenge Exam pathway to earn their CIA designation faster.
An INSEAD alumna, Vicky closely monitors IIA policy announcements, exam blueprint updates, and prep course developments to ensure Eduyush content reflects the most accurate and actionable guidance for international candidates.
CIA Challenge Exam 2026: Frequently Asked Questions
What is the CIA Challenge Exam and who is it for?
The CIA Challenge Exam is a single 150-question multiple-choice exam that allows active CPA, CA, ACCA, CISA, and other approved qualification holders to earn the Certified Internal Auditor (CIA) designation without sitting all three standard CIA exam parts. It is designed for qualified professionals who want to add CIA to their credentials efficiently — passing in one sitting rather than across three separate exams over 6–12 months.
When does the new CIA Challenge Exam launch in 2026?
The current CIA Challenge Exam (based on the 2017 IPPF standards) expired on February 28, 2026. A new GIAS-aligned version launches on June 1, 2026. New applications reopen through the IIA's CCMS system on April 1, 2026. There is no exam window in March 2026 — this is a planned gap between exam versions.
Can ACCA holders apply for the CIA Challenge Exam?
Yes. ACCA is a fully approved qualification for the CIA Challenge Exam. Active ACCA members in good standing can apply with a Letter of Good Standing from ACCA Global. The ACCA qualification's coverage of audit, risk, and governance makes it particularly well-aligned with CIA Part 1 and Part 2 content — though candidates must still prepare across all three CIA parts for the Challenge Exam.
Which CIA prep course is best for the Challenge Exam?
Surgent CIA Review (all three parts) is the recommended preparation tool for CIA Challenge Exam candidates. Because the exam draws questions from all three CIA parts, candidates need full syllabus coverage. Surgent's A.S.A.P. adaptive engine assesses your performance across all three parts and continuously pushes your weakest content to the front of your study queue. Once you've answered more than 50% of MCQs in each part and your ReadySCORE is above the passing threshold, you are statistically ready to sit the exam.
Do I need work experience to take the CIA Challenge Exam?
No. Unlike the standard CIA three-part exam, the Challenge Exam does not require work experience documentation. Your approved professional qualification — CPA, CA, ACCA, or equivalent — serves as the experience proxy in the IIA's framework. You only need an active qualification, a Letter of Good Standing, and the IIA application fee.
How long does it take to receive CIA Challenge Exam results?
From June 2026, CIA Challenge Exam results are no longer instant at the test centre. Candidates will receive their official score by email from the IIA within approximately three weeks of their exam date. This is a change from the previous system where preliminary results were displayed immediately after the exam. For more on the new scoring process, read our guide: CIA Exam Results 2026: New Scoring Process Explained.
Is the CIA certification worth it for CPA and ACCA holders?
Yes — particularly for professionals targeting internal audit, risk management, or compliance roles. The CIA is the only globally recognised internal audit certification, held by over 200,000 professionals across 170+ countries. For CPA and ACCA holders, the Challenge Exam means earning this credential in one sitting instead of three, making the time-to-value ratio exceptionally strong. Indian CIA holders in senior internal audit roles earn between ₹18–40 lakh annually according to 2026 market data.
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Questions? Answers.
What is the CIA certification and who awards it?
The Certified Internal Auditor (CIA) is the only globally recognized certification for internal auditors, awarded by The Institute of Internal Auditors (IIA).
What is the passing score for each CIA exam part?
Each CIA exam part is scored on a scale from 250 to 750 points, and you must achieve a scaled score of 600 or higher to pass.
Should I accelerate my CIA attempts now or wait and prepare directly for the 2025 syllabus?
The decision depends on how soon you can realistically prepare and your comfort with change: if you can sit quickly, you may prefer the familiar 2019 content, but if your timeline already extends into late 2025, it is often more efficient to study once for the revised syllabus that will remain in place for several years.
I’ve already passed some CIA parts under the 2019 syllabus. How do the 2025 changes affect my remaining parts?
Any CIA part you have already passed will continue to count as long as your overall CIA program window is still active; you only need to adapt your study plan for the parts you have not yet passed, which may now test updated content aligned to the new Global Internal Audit Standards.
How will the CIA 2025 update change the way higher‑order skills like critical thinking are tested?
The 2025 revision is informed by a global job analysis and explicitly emphasizes scenario‑based and judgment‑heavy questions, so candidates should expect more items that require evaluating risk, controls, and stakeholder expectations in realistic internal audit situations rather than just recalling definitions.
If my exam language transitions mid‑year, how do I avoid getting ‘stuck’ between the old and new exams?
You need to monitor the language‑specific release schedule and plan your registrations within 180‑day windows so each attempt clearly falls either fully before or fully after the go‑live date for your language, avoiding split preparation across two syllabi.
How will the passing score be set for the revised CIA exams, and should I expect the exam to feel harder?
The IIA will run a standard‑setting study using psychometric methods to map raw scores to the same 250–750 scale, and while the required scaled score (600) is unchanged, the mix of questions and emphasis on applied skills may make the exam feel more challenging for candidates who rely heavily on memorization.
Can older internal audit experience (10–15 years ago) still help me meet the CIA work experience requirement?
Yes, prior internal audit or equivalent experience can count as long as it is properly documented and attested by a manager or certified professional, but you should also be ready to demonstrate that your current knowledge keeps pace with modern practices the updated exam now reflects.
I’m an external auditor / finance professional moving into internal audit. Is it smarter to pursue the CIA Challenge Exam or the full three‑part route?
If your existing credential qualifies, the Challenge Exam can be a faster path because it consolidates CIA content into a single rigorous exam, but you sacrifice the part‑by‑part learning curve and must be comfortable mastering the entire body of knowledge for one high‑stakes sitting.
What CIA timing strategy works best if I’m also juggling other certifications (e.g., CPA, CISA, ACCA)?
Many candidates front‑load CIA Part 1 soon after internal audit or controls‑heavy study, then align Parts 2 and 3 with periods when they have more bandwidth to absorb governance and strategy content, using the three‑year CIA program window to sequence attempts around other exam cycles
How do the 2025 CIA Parts 1, 2, and 3 divide responsibilities across the internal audit lifecycle?
The updated structure concentrates foundational principles, risk and control concepts, and Standards in Part 1; engagement planning, fieldwork, and communication in Part 2; and governance of the internal audit function, audit strategy, and portfolio‑level oversight in Part 3, mirroring how responsibilities scale as auditors become managers and heads of internal audit
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