Who can apply for a waiver?

You should only apply for a waiver if you’re following our full unit route. 

If you’re following our part-time or semi-retired route, you set your own CPD targets so there shouldn’t be any need for a waiver. Please do keep a record of any exceptional circumstances that prevent you from completing your verifiable CPD though.

  • Working for an ACCA approved employer

    There shouldn’t be any need for you to apply for a waiver if you work for an ACCA Approved Employer - professional development. If an employee is on maternity leave, for example, we’d expect the employer to re-assess their development needs on returning to work.

  • IFAC body route

    If you’re following the IFAC body route, please apply to the other IFAC body for a waiver if you need one.

  • Practising certificate/insolvency licence holders

    If you hold a current practising certificate, insolvency licence or are on the ACCA register of practitioners, you can apply for a waiver* online, giving your reasons why.

    Please note that if you are an Irish statutory auditor, you are unable to apply for a waiver. You must make good any shortfall you have within a reasonable time period.

    For any questions regarding this, please contact Professional Development at cpdsupport@accaglobal.com

  • Members not involved in public practice

    If you’re not a practising member, you don’t need to provide your supporting documentation when applying for a waiver, but please hold onto it for three years just in case it’s needed.

    Provided you meet certain criteria, waivers will be granted automatically.

    Please ensure that you apply for an online self-declaration waiver in the CPD year it’s needed.

    If you’re applying for a waiver for a previous CPD year, we’ll ask you for supporting documentation.