ACCA - The global body for professional accountants

ACCA requires all members*, regardless of their role, to obtain CPD in areas relevant to their work; to maintain competence in professional ethics; and keep their business and finance knowledge up to date.


It is essential that the practising members maintain competence in areas of technical specialism, and obtain an appropriate proportion of CPD in those areas. 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.

Members in Ireland who provide advice to consumers on retail financial products or arrange, or offer to arrange, retail financial products for consumers are required to achieve at least 15 formal hours of CPD each relevant to the function in respect of which they are qualified or grandfathered person. Further details are contained in the code on the CBI website at

Members in South Africa undertaking tax work, and those who intend to do so in the future, should register on the South African Revenue Service (SARS) e-filing system. Registered members must ensure that they comply with SARS' CPD requirements. SARS states that registered tax practitioners must undertake at least 15 hours of tax related CPD each year, of which at least nine hours must be verifiable. 

Members in spare-time practice who have other occupations outside of public practice must ensure that, in addition to maintaining their competence in areas of their practice, they also undertake an appropriate proportion of CPD in relation to their other role or roles. 


*Firms holding an ACCA auditing certificate and/or firms which are 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 or directors or agents of the firm who are not members but 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 of the firm) to comply with ACCA's CPD policy.

Last updated: 13 Aug 2014

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