Members can choose one of the following routes when meeting their CPD requirement:
- unit route
- unit route - part-time or semi-retired
- ACCA Approved Employer route
- other International Federation of Accountants (IFAC) member-body route.
The unit route is for members who plan and organise their own CPD. If you follow the unit route, you are required to complete 40 units of CPD each year, where one unit is equal to one hour of development. Twenty-one units must be verifiable; the other 19 can be non-verifiable.
If you are employed for 770 hours or less over the course of a CPD year, then you may be eligible to follow the part-time or semi-retired route.
If you work for an organisation which is an ACCA Approved Employer - professional development, you may achieve your CPD by participating in your organisation's employee development programme; you are not required to follow the unit route.
If you have worked for an ACCA Approved Employer - professional development for all or any part of a CPD year, you can indicate that you have taken the employer route when you make your annual CPD declaration.
If you are also a member of another professional accountancy body, then you can choose to follow your other body's CPD programme instead of ours.
Full information on ACCA’s CPD requirements is available on the managing your CPD area of the website.