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Part-time or semi-retired
If you are employed for 770 hours or less over the course of a CPD year, then you may be eligible to follow this route. For example, you might work up to 17.5 hours per week, or you might only be active in the workplace at specific points in the year. If this applies to you, then you may complete 19 units of non-verifiable CPD and set your own level of verifiable CPD. You will need to ensure that you have completed an appropriate level of CPD for your role.
In order to safeguard the reputation of ACCA and its members, the following conditions apply to this route: if you are not eligible for this route, you must follow the full unit route.
- If you are a practising member, you may only follow this route if you are not responsible for audit or other regulated report work. You also need to be able to show that you have technical support in carrying out your duties.
- You may not follow this route if you are involved in the preparation or presentation of accounts investors may rely on, or a Non-Executive Director of a listed company.
Verifiable CPD
No matter what your learning activity is, if you can answer 'yes' to the three questions below, you can record your learning activity as verifiable CPD:
- was the learning activity relevant to your career?
- can you explain how you will apply the learning in the workplace?
- can you provide evidence that you undertook the learning activity?
Non-verifiable CPD
If you have undertaken general learning which is not related to a specific outcome, it is likely to be non-verifiable CPD. This includes general reading and research.
Carrying forward units
If you achieve more than 21 verifiable units in one year, you can carry forward up to 21 verifiable units to the next CPD year. An example of when this might happen is if you have been studying intensively for an MBA or another qualification. You can not carry forward any non-verifiable units.
Evidence
If you follow the unit route – part-time or semi-retired, you are required to keep a summary of your non-verifiable CPD and evidence of any verifiable CPD you have undertaken with an explanation as to why you feel it is a relevant and appropriate amount. ACCA will expect you to provide evidence of the number of hours you have worked, and confirmation that you are not working in a role that requires you to follow the full unit route.