ACCA - The global body for professional accountants

Does ACCA provide a route for its members to become members of other bodies?

ACCA has formed mutual recognition agreements with several prestigious global accountancy bodies. This means ACCA members can become members of other bodies and to enjoy the benefits they offer.
These organisations currently include:

  • the Certified General Accountants Association of Canada (CGA Canada)
  • The Hong Kong Institute of Certified Public Accountants (HKICPA) The Malaysian Institute of Certified Public Accountants (MICPA)
  • The Institute of Singapore Chartered Accountants (ISCA)

Further information can be found in the members section of the ACCA website which you can access by selecting 'Mutual memberships' under 'Related links' section of this page.

Do you provide any other routes to ACCA membership?

Yes, we provide a direct route to membership for members of other bodies specified in membership regulation 2.1.3. This takes account of the European Communities Regulations (recognition of professional qualifications). Please refer to the ACCA Rulebook for further guidance on other routes to membership. You can download a copy from 'Related documents' section of this page.

I have been removed from the register, why?

This can be for one of the following reasons:

  • Members who do not pay their subscriptions in full each year will be removed from the ACCA register and will lose their right to use the ACCA letters after their name (Regulation 11(1) Chartered Certified Accountants' Membership Regulations).
  • Members who do not comply with Continuing Professional Development (CPD) requirements will be removed from the ACCA register and will lose their right to use the ACCA letters after their name (Regulation 12 Chartered Certified Accountants' Membership Regulations).
  • An individual may also be removed on disciplinary grounds or due to bankruptcy.

My account is currently suspended, how can this be reactivated?

Please contact your local office or ACCA Connect to request the relevant reinstatement form. You can find a link to ACCA Connect in 'Related links' section of this page.

  • Members or affiliates who were removed from the register for non-payment of subscription fees
    You must pay the current year's subscription, the reinstatement fee, any unpaid sums owed at the time of removal and all outstanding years’ subscriptions. Those members with outstanding annual continuing professional development (CPD) declarations must also complete the declaration section on page 6 of the reinstatement form.
  • Members who were removed from the register for non-compliance of Continuing Professional Development (CPD) obligations
    You must submit a CPD declaration and provide any outstanding CPD evidence. You will also have to complete the reinstatement form and pay the reinstatement fee.
  • Members or affiliates who have previously resigned from the ACCA register
    You will be required to pay any unpaid sums at the time of resignation and the current year's subscription and reinstatement fee but you will not be required to pay subscription fees for the period during which you were off the register. Those members with an outstanding annual CPD declaration must also complete the declaration section on page 6 of the reinstatement form.
  • Individuals who were removed from the register on disciplinary grounds or due to bankruptcy
    In addition to completing the reinstatement form and paying all fees due, you will need to supply character references. You may be subject to the preparation of a report by an ACCA approved practitioner on your conduct in the period since your exclusion, for which an additional fee may be payable. Applicants may also be required to pass further examinations and/or tests and be subject to further conditions for reinstatement. Advice on these procedures will be given on receipt of this form.
  • Members in public practice
    An applicant for reinstatement who is in public practice as the principal of a firm (whether on a full-time or spare-time basis) must submit an application for a practising certificate with the reinstatement form.  An applicant for reinstatement from outside the UK (including the Channel Islands and the Isle of Man) or Ireland must submit either an application for an ACCA practising certificate or supply a copy of a practising certificate issued by a recognised national body or authority. (Applicable only to former members; affiliates are not permitted to enter into public practice.)

I am an ACCA member having difficulty paying my fees. Can ACCA help?

Some members can apply to pay a reduced subscription. Please see the 'Reduced Subscriptions' link in 'Related links' section of this page to find out if you are eligible and to download a copy of the application form.

I have retired and wish to resign from the register, what should I do?

If you have been a member for at least 30 years and have retired, you may apply to Council to be placed on the register of retired members.

If you have not been a member for 30 years, you can apply to be transferred to the list for health or personal reasons. Council will consider your application and may accept or reject it at its discretion.

Please include your reasons for applying in your application and enclose the commutation fee. (The fee will be returned to you if the application is not granted.) After you have paid the commutation fee, no further subscription fees need be paid and no further CPD declarations will be requested.

Why do I need to undertake continuing professional development (CPD) and is this mandatory?

Members are required to undertake relevant CPD to ensure that they maintain and develop the knowledge and skills needed to succeed in today's dynamic and demanding business environment.

All ACCA members who are active in the workplace are required to complete CPD on an annual basis. Members on the retired register are exempt from CPD.

If personal circumstances mean you cannot participate in CPD, then you may be eligible for a CPD waiver.

Our CPD scheme complies with the CPD Standard (IES 7) released by the International Federation of Accountants (IFAC) of which ACCA is a member.

What are ACCA's requirements for completing continuing professional development (CPD)?

Members can choose one of the following routes when meeting their CPD requirement:

  • unit route
  • unit route - part-time or semi-retired
  • ACCA Approved Employer route
  • other International Federation of Accountants (IFAC) member-body route.

The unit route is for members who plan and organise their own CPD. If you follow the unit route, you are required to complete 40 units of CPD each year, where one unit is equal to one hour of development. Twenty-one units must be verifiable; the other 19 can be non-verifiable.

If you are employed for 770 hours or less over the course of a CPD year, then you may be eligible to follow the part-time or semi-retired route.

If you work for an organisation which is an ACCA Approved Employer - professional development, you may achieve your CPD by participating in your organisation's employee development programme; you are not required to follow the unit route.

If you have worked for an ACCA Approved Employer - professional development for all or any part of a CPD year, you can indicate that you have taken the employer route when you make your annual CPD declaration.

If you are also a member of another professional accountancy body, then you can choose to follow your other body's CPD programme instead of ours.

Further information on the requirements for CPD can be found by clicking on the CPD routes link in 'Related links' section of this page.

How do I notify ACCA that I have completed the continuing professional development (CPD) requirements?

All members are required to submit an annual CPD declaration each year, no matter what CPD route is followed. You can submit your annual CPD declaration online at any point in the year by logging into myACCA. Alternatively you can complete a paper version, which you will receive as part of your annual subscription renewal notification. This must be returned to ACCA by 1 January of the following year. You can find a link to myACCA in the 'Related links' section of this page.

I forgot to submit my declaration by 1 January, what should I do?

Send it to ACCA as soon as possible.

I am unemployed, do I still need to comply with the continuing professional development (CPD) requirement?

We recognise that sometimes members will not be able to fulfil their CPD requirements.  Members may have a long-term or serious illness, be caring for a family member, be on maternity or paternity leave, be unemployed or taking a career break.

You can apply for a waiver for the period when you are not active in the workplace. A minimum of one month's absence from work is required in order to be eligible. Waivers will be granted pro rata to the period of absence from work.

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

  • an online self-declaration via the myACCA page as found in 'Related links' section of this page
  • filling in a CPD waiver form and sending it to us in writing. You can download this form from the 'Related documents' section of this page.

In all cases, you should retain documentary evidence related to the waiver application for a period of three years. You will still have to complete your annual CPD declaration. Please refer to the 'CPD waiver guidance notes' (please see the 'Related documents' section of this page) for further details.

I have been awarded a continuing professional development (CPD) waiver. Do I need to make a declaration?


Yes. If you were awarded a full CPD waiver, you can make your CPD declaration straight away indicating this. You will still need to meet the non-verifiable requirement ie reading activity and keep evidence of this and evidence to support your waiver.

If you were awarded a partial waiver, you will need to meet your remaining CPD obligations and submit an annual CPD declaration, selecting Option A - unit route. Remember to keep evidence of your CPD and evidence to support your waiver.

I can't afford to attend courses in order to meet the continuing professional development (CPD) requirements. What else can I do?

There are many other forms of professional development that are acceptable to ACCA. For instance, work-based learning, coaching, mentoring, e-learning, networking, discussion groups, reading and undertaking research are just some of them. We also have a comprehensive range of services and tools to support you in planning, sourcing and achieving your CPD. Find out more about our CPD services in the 'CPD learning opportunities' section - there is a link to this section in 'Related links' section of this page.

I no longer work in accounting or finance, will I still have to do continuing professional development (CPD)?

All members, regardless of their role, are required to meet the CPD requirement. However, we ask members to undertake CPD relevant to their current roles. For example, if you work in IT, we will recognise your CPD activities which are focused on IT.

I am currently studying and don't have time for CPD – what should I do?

Studying for an additional qualification is an acceptable CPD activity. Members undertaking such study may even have exceeded the CPD requirement. Send in your annual CPD declaration as soon as possible and keep evidence of your studies in case we require it.

Last updated: 9 Dec 2014

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