COSO IC Certificate: FAQs


Yes. The courses that comprise the COSO Internal Control Certificate Program curriculum are available for CPAs, CAs, and other finance and accounting professionals who do not have one of these credentials or their equivalent.

All individuals pursuing the COSO Internal Control Certificate of Education should possess a base knowledge of internal controls.

Yes, all courses in the COSO Internal Control Certificate program may qualify for CPE credit. See your state board for confirmation.

The number of credits earned is specific to the format of the program taken. See the program formats for specific CPE credits:

Actual completion of the courses is required to earn the COSO Internal Control Certificate. CPE credit is being awarded for the courses, and the CPE standards do not allow for "testing out of" a course as a way to earn credit.

Course Content

A training program, specially designed to help finance and accounting professionals build the knowledge needed for the creation and review of COSO’s 2013 Internal Control — Integrated Framework. The framework helps companies gain operational efficiencies, deter fraud, make better business decisions and positively influence better risk management practices.

What topics are included in the curriculum?

  • Components of Internal Control
  • Types of objectives
  • Limitations of Internal Control


The cost is specific to the format of the program taken. See the program formats for specific cost information:


For the online self-study option, this varies from individual to individual and is completely dependent upon the time the participant allocates to completing the coursework. You will have access to the materials for 12 months. For the Live workshop option, the program is two and a half days, plus 4.5 hours of prework.

The online self-study must be completed in one year. The exam must be taken within 90 days of completion.

The exam must be taken within 90 days of completing the program.

No. The COSO Internal Control Certificate is not a professional credential or license. It is evidence of successful completion of a required course curriculum as of a point in time. As a result, it has no period for which it is deemed "active" or in-force.

We offer a 30-day money-back guarantee if for any reason you are not 100% satisfied with the program; however, program fees will be refunded on a pro-rata basis and, if there are courses where the exam has been completed and CPE credit has been granted, the full retail value for the course(s) will be deducted from the refund amount.

The program is designed for maximum efficiency for the learner. The courses are available in e-learning, allowing the individual to schedule training at their convenience. And, while the recommended time for completion is twelve months, the maximum time for completion is two years. These features should make it easy for an individual to complete the program.


This program allows you to apply the Framework and context of your own organization directly to your assignments, giving you unique learning experience, you can apply directly to your organization.

Within 10 days of completion, you will receive your certificate as a digital badge. For more information on the digital badge, please see the Digital Badge FAQs.