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Who can apply for a waiver?

Waivers only apply to those members who are following our full unit route. If you meet our guidelines for part-time or semi-retired status you will not need to apply for a waiver, as you will set your own appropriate level of CPD for the year. You should, however, keep a record of any exceptional circumstances if they affect your ability to complete verifiable CPD.

If you work for an ACCA Approved Employer - professional development you will not need to apply for a waiver. For example, if an employee is on maternity leave, we would expect the employer to re-assess the individual's development needs on their return to work.

IFAC body route


If you are following the IFAC body route, you will be expected to comply with the other IFAC body's requirements. Therefore, if you wish to apply for a waiver you must approach the other IFAC body.

If you are not a practising member, you will not need to provide documentation at the application stage. We requires you to retain this documentation for monitoring purposes for three years. You will be granted waivers automatically if set criteria are met.

Online self-declaration waivers must be applied for before the end of the CPD year in which a waiver is required.

All waivers applied for in respect of the previous CPD year must be supported by the submission of documentary evidence.

We recognise that situations will occur where members are unable to fulfil their CPD requirements. Members in exceptional circumstances will be able to apply for a waiver for the period when they are not active in the workplace.

A minimum of one month's absence from work is required in order to be eligible. Waivers in respect of long term and/or serious illness, onerous caring duties for a close family member, maternity or paternity leave, unemployment and career breaks will be granted pro rata to the period of absence from work.

A waiver of seven verifiable units may be granted in certain circumstances to members with onerous caring duties who do not have an extended period of absence from work. Please apply by email/letter providing full details of your circumstances.

You can apply for a waiver in one of the following ways:

  • online self-declaration, via your myACCA account
  • downloading a form to complete and send to us (the form is available from the 'related documents' area of this page)
  • by email/letter, details in the 'get in touch' section of this page.

In all cases, you should retain documentary evidence to support the waiver application for a period of three years. You will still have to complete your annual CPD declaration. Only members on our retired register are exempt from undertaking CPD and making a declaration.

It is possible to apply for a waiver in respect of a previous year if your circumstances meet our waiver eligibility criteria. Doing so may help reduce any CPD shortfall you are required to make up.

If you hold a current practising certificate or insolvency licence, you can apply online for a waiver but you must always provide documentary evidence in support of your application.

Get in touch

Login to myACCA to access an online waiver application form.

Send completed forms by post to:

ACCA Operational Delivery
2 Central Quay
89 Hydepark Street
Glasgow G3 8BW
United Kingdom

Please detail the reason for your request and your dates of absence from work.

Email your waiver application to:

Last updated: 27 Jan 2015

Related documents

  • CPD waiver guidance

    PDF 64KB
  • CPD waiver application form

    PDF 60KB