It’s important to think about which CPD route you’re going to follow each year, because the route you follow will help determine the amount of CPD you do and how you record it.
Our CPD policy is flexible and we have a choice of CPD routes for you to follow, depending on your circumstances.
Select a route for more details:
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.
A learning activity counts as verifiable CPD if it’s relevant to your career, and you can explain how you used the learning in the workplace, and you should also be able to provide evidence that you completed the learning activity.
Non-verifiable CPD is general learning, such as reading or research, which isn’t related to any specific learning outcome or objective. You do not need to provide evidence for non-verifiable CPD.
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.
CPD for practising members (PDF, 76kb)
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.
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
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.
CPD for practising members (PDF, 76kb)
CPD: part-time or semi-retired guidance (PDF, 488kb)
CPD evidence checklist: part-time or semi-retired (PDF, 106kb)
ACCA Approved Employer route
Some employers provide excellent learning and development programmes of their own.
If you work for an employer who holds Approved Employer professional development approval then you can follow their employee development programme to complete your CPD. You’ll follow their development programme by taking part in their appraisal process and completing your personal development plan with them.
Confirming you are following this route
You still need to submit your annual CPD declaration to us, confirming that you’ve followed this route.
If you’ve only worked for an ACCA Approved Employer who holds professional development approval for part of a CPD year, you can indicate that you’ve taken the Approved Employer route when making your declaration.
Please check with your employer that they hold Approved Employer professional development approval and that you or your team are covered by the approval. You can also check our Approved Employer directory.
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:
- you’re a full member of the other professional accountancy body;
- they’re a member of IFAC; and
- 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. It is important that you still submit your annual CPD declaration, confirming that you’ve followed this route.