• Unit route

    Overview

    If you plan and organise your own CPD, this is the route for you.

    You’ll complete a total of 40 relevant units of CPD each year, comprising:

    • at least 21 verifiable units; and
    • up to 19 non-verifiable units.

    One unit equals one hour of development.

    Verifiable CPD

    Your learning activity, whatever that may be, counts as verifiable CPD if you can answer ‘yes' to the following three questions:

    1. Was the learning activity relevant to your career?
    2. Can you explain how you’ll apply the learning in the workplace?
    3. Can you provide evidence that you undertook the learning activity?

    Non-verifiable CPD

    General learning, which isn’t related to any specific outcome, is likely to count as non-verifiable CPD. This includes general reading and research.

    Carrying forward units

    If you complete more than 21 verifiable units in any year, you can carry forward up to 21 of these additional units to your next CPD year. This might happen if you’ve been studying intensively for an MBA or another qualification. Unfortunately, non-verifiable units can’t be carried forward.

    Please note, you cannot carry forward CPD units in your first year of CPD.

    Related downloads

    CPD for practising members (PDF, 52kb)

  • Unit route - part-time or semi-retired

    If you’re employed for 770 hours or less during a CPD year, which works out at 17.5 hours per week, you may be eligible to follow our part-time or semi-retired route. This might also apply to you if you’re only active in the workplace at certain times of the year.

    In this case, you’ll complete 19 units of non-verifiable CPD, where one unit equals one hour of development. You’ll set your own level of verifiable CPD, but please ensure that it’s enough for your current role.

    As you know, we and our members have a reputation to uphold, so certain conditions apply to our part-time or semi-retired route:

    • If you’re not eligible for this route, please follow the full unit route instead;
    • If you’re a practising member, you can only follow this route if you aren’t responsible for audit or other regulated report work;
    • You should be able to show that you have technical support when carrying out your duties; and
    • You shouldn’t follow this route if you’re involved in the preparation or presentation of accounts that investors may rely on, or are a non-executive director of a listed company.

    Verifiable CPD

    Your learning activity, whatever that may be, counts as verifiable CPD if you can answer 'yes' to the following three questions:

    1. Was the learning activity relevant to your career?
    2. Can you explain how you’ll apply the learning in the workplace?
    3. Can you provide evidence that you undertook the learning activity?

    Non-verifiable CPD

    General learning, which isn’t related to any specific outcome, is likely to count as non-verifiable CPD. This includes general reading and research.

    Related downloads

    CPD for practising members (PDF, 52kb)
    CPD: part-time or semi-retired guidance (PDF, 27kb)
    CPD evidence checklist: part-time or semi-retired (PDF, 31kb)

  • ACCA approved employer route

    Some employers provide excellent learning and development programmes of their own.

    If you work for an ACCA Approved Employer – professional development, we’re happy for you to complete your CPD using their employee development programme.

    Confirming you are following this route

    Please still submit your annual CPD declaration to us, however, confirming that you’ve followed this route. If you’ve only worked for an ACCA Approved Employer – professional development for part of a CPD year, you can indicate that you’ve taken the employer route when making your annual CPD declaration.

    Please check with your employer that they are in fact an ACCA Approved Employer – professional development and that you or your team are covered by the approval. We keep a list of all employers who’ve gained approval under the professional development stream.

    Related links

    Keeping CPD evidence

    Making your CPD declaration

    ACCA employers

  • IFAC body route

    If you’re also a member of another professional accountancy body, you’ll maybe have a choice of CPD programmes. We’re happy for you to follow theirs, as long as:

    1. you’re a full member of the other professional accountancy body; 
    2. they’re a member of IFAC; and 
    3. their CPD policy complies with IFAC's International Education Standard (IES 7).

    If the answer is 'yes' to all three, you can follow the IFAC body route. Please indicate this when submitting your annual CPD declaration to us.

    Related links

    Keeping CPD evidence

    Making your CPD declaration

    IFAC website