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ACCA membership requires all members*, in all roles, to:

  • obtain CPD in areas relevant to their work;
  • maintain competence in professional ethics; and
  • keep their business and finance knowledge up to date.


It is essential that practising members maintain and develop competence in areas of technical specialism. Some of this learning should count towards your annual CPD.

Members holding an ACCA practising certificate and audit qualification must ensure they maintain their competence in audit, even if no audit work is currently being undertaken.  

You must also be able to justify why the amount of audit-related CPD you have undertaken is sufficient to maintain your audit competence. This will be checked during an ACCA CPD review.

International Education Standard (IES) 8 (revised)

IFAC has issued International Education Standard (IES) 8, Professional Competence for Engagement Partners Responsible for Audits of Financial Statements (Revised).

IES 8 prescribes the professional competence that professional accountants are required to develop and maintain when performing the role of an Engagement Partner responsible for audits of financial statements.

Under the revised IES 8 professional accountants performing the role of an Engagement Partner will be required to develop and maintain professional competence that is demonstrated by the achievement of learning outcomes.

They will also be required to undertake CPD that develops and maintains the professional competence required for this role.

More information can be found on IFAC’s website


Firms holding the following:

  • an ACCA auditing certificate; and/or
  • regulated by ACCA to carry on exempt regulated activities in the UK; or
  • holding an ACCA investment business certificate (Ireland)

must require the individuals who are partners, directors or agents of the firm to comply with ACCA's CPD policy.

This applies to all individuals, including non-members, who are responsible for:

  • the firm's audit work; or
  • carry on exempt regulated activities in the UK or investment business in Ireland (including providing advice to consumers on retail financial products); or
  • arranging, or offering to arrange retail products for consumers on behalf of the firm).

More information on the requirements for members working in public practice can be found on the guidance document CPD for practising members on this page.

Last updated: 15 Aug 2016

Related documents

  • CPD for practising members

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