ACCA CPD Declaration, Review and Records: The 1 January Deadline Guide

ACCA members do not just record CPD, they declare it. Every year, members confirm through MyACCA whether they met the requirement, and each year ACCA reviews the CPD records of a sample of members. This guide covers the parts that catch people out: the 1 January declaration deadline, the 28 days you get to respond if you are selected for review, how long to keep records, and how waivers work. For the unit requirement itself, our guide to ACCA CPD requirements is the place to start.

Everything here comes from ACCA's own "Managing your CPD" page for UK members, whose metadata shows it was last modified on 9 September 2026. ACCA can change its rules, so check the page for your region before you rely on this.

The annual CPD declaration

Every member must submit an annual CPD declaration, whichever route they follow, including those granted a waiver. The exceptions are lifetime register members and new members in their first year. The deadline is 1 January of the following year.

You make the declaration through MyACCA, in the professional development area. You confirm whether you met the CPD requirement and which CPD route you followed. You also confirm whether you are an engagement partner responsible for audits of financial statements, and that your professional ethics are up to date.

If you did not meet the requirement, you must still say so. ACCA will then contact you about making up the shortfall, and you must submit a replacement declaration once it is complete. ACCA's page warns that if you do not submit a declaration, your membership will be at risk.

The four CPD routes and what to record

ACCA describes different evidence for different routes:

• Full unit route: for verifiable CPD, records should show why you chose the activity, what you learned and how you have applied or will apply it. Non-verifiable CPD should also be recorded.
• Part-time or semi-retired route: keep a summary of non-verifiable CPD, evidence of verifiable CPD, a note on why it is relevant and adequate for your role, and evidence of hours worked.
• ACCA Approved Employer route: keep evidence of your employment and of your participation in your employer's development and appraisal processes. ACCA may confirm your activity with your employer.
• IFAC body route: keep evidence of your membership of the other body, evidence that you took part in its CPD programme, and any outcome letter from a review.

How long to keep records

ACCA's page says to keep a record of your CPD for three years, in case of a CPD review. Some members must keep records for longer:

• Six years: Responsible Individuals (statutory auditors), Irish sustainability assurance service providers, and partners, directors or agents of firms holding an ACCA Irish auditing certificate.
• Five years: registered tax practitioners in South Africa.

Supporting documents for a waiver must also be kept for three years. Our guide to CPD record keeping and the evidence professional bodies expect shows how this compares across bodies.

If you are selected for a CPD review

ACCA says it conducts annual reviews of a statistical sample of members' CPD, and that selected members are notified by email. You must submit your records within 28 days of receiving the notification email. Members who do not cooperate, for example by not responding or not submitting records, may be removed from the register of members.

The practical point is simple: you cannot reconstruct a year of CPD in 28 days, so the records have to exist before the email arrives.

Shortfalls and waivers

If you did not meet the requirement, ACCA's process is to contact you about making up the shortfall. Waivers may be available in exceptional circumstances. They are considered after at least one month off work and are granted pro rata for long-term illness, leave, unemployment or career breaks. Onerous caring duties may qualify for a waiver of seven verifiable units. You still make the annual declaration if you are granted a waiver.

Practical steps

These are our suggestions, not ACCA requirements.

• Put the 1 January declaration in your calendar in November, so a shortfall is found while there is still time to fix it.
• Write the "why, what I learned, how I applied it" note straight after each verifiable activity, rather than at year end.
• Store certificates with the note, in a place you can reach from any device.
• If you hold an audit role, check whether the six-year retention period applies to you.
• If you take a career break, apply for a waiver and keep the supporting documents for three years.

If you want structured online options for your verifiable CPD, see the Learnsignal CPD courses.

What we could not confirm

The ACCA page we read does not state the total number of units for the full unit route or how many must be verifiable, so this guide does not either; use ACCA's current requirement page for those figures. It also does not give CPD cycle dates beyond the declaration deadline. We did not read the pages for other regions, which may differ, and we cannot say how many members ACCA selects each year.

Frequently asked questions

When is the ACCA CPD declaration due?

By 1 January of the following year, made through MyACCA.

Do I declare if I have a waiver?

Yes. Every member declares, including those granted a waiver. Lifetime register members and new members in their first year are the exceptions.

How long do I have to respond to a CPD review?

28 days from receiving the notification email.

How long should I keep my CPD records?

Three years in general, and six or five years for the roles listed above.

What if I did not meet the requirement?

Say so in the declaration. ACCA will contact you about making up the shortfall and you submit a replacement declaration when it is done.

Learnsignal publishes this guide for general education only. It is not professional advice.