The global body for professional accountants

This page details the requirements for recording your CPD activity. Select the route that's relevant to you and discover what is required, to ensure your CPD activity is properly recorded.

Unit route

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If you follow the unit route, you must maintain comprehensive evidence of your verifiable CPD units as well as a record of the non-verifiable CPD you have undertaken. You need to maintain a record to show that your verifiable CPD was relevant and meaningful to your specific development needs.

You should keep a record which shows why you chose the activity, what you have learned from it, and how you have/will apply the learning.

To help you, we have developed an online recording tool which you can access by logging in to myACCA.

We have also developed paper forms, which are available to download on the Evidence tools and examples page.

Alternatively, you may wish to keep records in your own format or that of your employer. If using your own or your employer’s record please ensure you provide information on why you chose the activity, what you learned and how you have/will apply the learning.

If you follow the unit route – part-time/semi-retired, you must ensure that you meet our guidelines for part-time/semi-retired status. Practising members may only follow this route if they are not responsible for audit or other regulated report work, and can show that they have technical support in carrying out their duties

In addition, any member taking this route cannot be involved in the preparation or presentation of accounts investors may rely on; it is also not available to non-executive directors of listed companies.

If you are a member following this route, set your own appropriate level of CPD for the year and will need to keep a summary of non-verifiable CPD and evidence of the verifiable CPD undertaken with an explanation as to why it is a relevant and the appropriate amount.

We will expect members to provide evidence of the number of hours worked, and confirmation that they are not working in a role that doesn't fall under the policy guidelines.

To help you, we have developed a CPD checklist that you may wish to use to demonstrate why the activities you undertook were sufficient for your needs.

If you follow the ACCA Approved Employer route, you should keep evidence of your employment, and evidence of your participation with your employer's development and appraisal processes. We reserves the right to confirm your activity with your employer.

IFAC body route

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If you follow the other IFAC body route, you should keep evidence of your membership of your other accountancy body and evidence of participation with their CPD requirements.

If the other professional body has successfully reviewed your CPD evidence records, you should also keep a copy of the outcome letter. We may ask for a copy of the outcome letter or alternatively a copy of the records you have kept for the other professional body.

Last updated: 27 Jan 2015

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