Guidance on evidence | ACCA Global
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Unit route

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 evidence 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 learnt from it, and how you have/will apply the learning.

To help you, ACCA has developed an online evidence recording tool which you can access by logging in to myACCA. ACCA has also developed paper forms, which are available for download. 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 learnt and how you have/will apply the learning.

Unit route – part time / semi-retired

If you follow the unit route – part-time/semi-retired, you must ensure that you meet ACCA's 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.

Members following this route 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 appropriate amount. ACCA 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, ACCA has developed a CPD evidence checklist that you may wish to use to demonstrate why the activities you undertook were sufficient for your needs.

ACCA Approved Employer route

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. ACCA reserves the right to confirm your activity with your employer.

IFAC body route

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. ACCA may ask for a copy of the outcome letter or alternatively a full set of evidence you have kept for the other professional body.

Last updated: 13 Aug 2014

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