see also...
Unit route
If you follow the unit route you are required to complete 40 relevant units of CPD each year, where one unit is equal to one hour of development. 21 units must be verifiable. The other 19 can be non-verifiable.
If you meet ACCA's guidelines for part-time or semi-retired status, you are not required to complete 21 verifiable units but, rather, may set your own level of verifiable CPD which is appropriate for your role. You will still be required to meet the full non-verifiable requirement of 19 units per year.
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 post-professional qualification.
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, or is difficult to corroborate, it is likely to be non-verifiable CPD. This includes general reading and research.


