Ensure that you keep comprehensive evidence of your verifiable CPD units, as well as a record of your non-verifiable CPD. 

For your verifiable CPD, your records should show:

1. why you chose the activity;
2. what you’ve learned from it; and
3. how you have/will apply the learning.

You can record your CPD activities within your CPD recording tool which is available in the Professional Development area of your myACCA account.

Alternatively, if you’d prefer to keep records in your own format or your employer’s, please ensure that you still say why you chose the activity, what you learned and how you have/will apply the learning.

Ensure that you keep: 

1. a summary of your non-verifiable CPD; 
2. evidence of your verifiable CPD; and 
3. a note of why you think your verifiable CPD is relevant and adequate for your role.

Also provide evidence of the number of hours worked, along with confirmation that you’re working in a role that meets our part-time/semi-retired route conditions.

Download our CPD checklist

Ensure that you keep evidence of both your: 

1. employment; and
2. participation in your employer's development and appraisal processes.

We may confirm your CPD activity with your employer.

Ensure that you keep:

1. evidence of your membership of the other accountancy body; 
2. evidence of your participation in their CPD programme; and
3. a copy of the outcome letter if they’ve reviewed your CPD record. 

We may ask you for a copy of this letter or the records you’ve kept for the other professional body.

CPD checklist for members working part-time/semi-retired (PDF, 488kb)

CPD record (PDF, 18kb)

CPD summary (PDF, 13kb)

Guidance and checklist for audit engagement partners (PDF, 106kb)

Attending a course

Coaching

Consulting with experts

Developing a new IT system

Internal training

Lecturing

MBA

Meetings

Non accounting based role

Non-verifiable

Starting a new role

Technical updates

Train the marker

Train the trainer

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

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

If you hold a current practising certificate, insolvency licence or are on the ACCA register of practitioners, you can apply for a waiver, 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 by opening a new case from your MyACCA portal.

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

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

You can apply for a CPD waiver from the Professional Development area of your MyACCA account.

If you hold a practising certificate, insolvency licence or are on the ACCA register of practitioners, you must submit your supporting evidence with your waiver application.

The documents we require to support your application will vary depending on your circumstances but some examples of what may be accepted are:

• A Tax Return
• Confirmation you receive some form of Government benefits
• Confirmation of your maternity/paternity/adoption leave or child’s birth certificate
• Letter of Termination from employer
• Confirmation of medical condition
• A document from your local tax office confirming no tax paid for the year

All supporting documentation should be officially translated into English.

Every member* must submit an annual CPD declaration, no matter which CPD route you’re following. You must still submit a declaration even if you’ve been granted a waiver.

*The only exceptions are members on the lifetime members register and new members for their first year of membership.

You must submit your declaration by 1 January of the following year. If you do not submit your declaration then your membership will be at risk.

You must complete your annual CPD declaration by logging into MyACCA and selecting the 'Professional Development' area.

Once you have selected the year that you are making your declaration for; simply confirm:

• that you have/have not met the CPD requirement
• your CPD route
• if you're an engagement partner responsible for audits of financial statements;
• that you’ve kept your professional ethics up to date.

If you’re having problems with your CPD, please let us know as soon as you can so we can help. You might be eligible for a different route or even a waiver, without realising it. You can use our CPD declaration help for tailored advice based on your situation.

You must still make a CPD declaration to confirm that you have not met the CPD requirement for the year.

We’ll then contact you about making up any CPD shortfall and ask you to submit a replacement declaration when you’ve fulfilled all your CPD requirements. 

Submitting your annual CPD declaration is a requirement for membership.

Please refer to this guide if you have not submitted your declaration:

What to do if you haven't submitted your declaration? (PDF 38KB)