Waivers only apply to those members who are following ACCA's full unit route. If you meet ACCA's 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, ACCA would expect the employer to re-assess the individual's development needs on their return to work.
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.
Applying for a waiver
ACCA recognises 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 7 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
- downloading a form to complete and send to ACCA
- by email/letter (providing the reason you are applying and the dates you were not working)
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 ACCA's 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 ACCA’s waiver eligibility criteria. Doing so may help reduce any CPD shortfall you are required to make up
Login to myACCA to access an online waiver application form
Members not involved in public practice
If you are not a practising member, you will not need to provide documentation at the application stage. ACCA requires you to retain this documentation for monitoring purposes for 3 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.
Practising certificate and insolvency licence holders
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.