ACCA CPD Requirements 2026 — Hours, What Counts and How to Record Them

If you are a qualified ACCA member, Continuing Professional Development (CPD) is not optional — it is a professional obligation. But the requirements can feel confusing if you have not engaged with them before. This guide explains exactly what ACCA requires, what counts toward your CPD, how to record it, and what the consequences of non-compliance are. ## What Is ACCA CPD? CPD (Continuing Professional Development) is the learning and development that ACCA members undertake after qualification to maintain and develop their professional competence. ACCA requires all members to complete CPD annually as a condition of membership. The underlying principle is that professional competence does not end at qualification — the world of finance, regulation, and business evolves constantly, and ACCA members are expected to keep pace with it. ## How Many CPD Hours Does ACCA Require? ACCA uses a unit-based system rather than simple hours: - **40 CPD units per year** are required - **21 of those 40 units** must be verifiable (meaning you can evidence them) - The remaining 19 units can be non-verifiable (reflective learning, reading, informal development) **Converting units to hours:** ACCA broadly aligns 1 unit to approximately 1 hour of learning activity. So 40 CPD units ≈ 40 hours of CPD per year. Note: ACCA CPD is measured in **units**, not hours. The unit system gives you flexibility in how you record different types of activity. ## Verifiable vs Non-Verifiable CPD This is the most important distinction in ACCA's CPD framework: ### Verifiable CPD (minimum 21 units required) Activities where you can produce evidence if ACCA asks — certificates, attendance records, confirmation emails, assessments, etc. Examples of verifiable CPD: - Formal training courses and workshops - Online courses with completion certificates - Webinars with attendance records - Professional exams or assessments - Structured in-house training programmes - Conference attendance with certificates ### Non-verifiable CPD (maximum 19 units) Activities that contribute to your development but cannot easily be independently verified. Examples of non-verifiable CPD: - Reading professional journals, articles, and publications - Informal discussions with colleagues about technical topics - Mentoring or coaching conversations - Self-directed research - Watching educational videos or podcasts ## What Activities Count Toward ACCA CPD? ACCA's CPD framework is broad — the key test is whether an activity is relevant to your current or future professional role and contributes to your competence. **Technical accounting and finance:** - IFRS and GAAP updates - Tax law changes - Financial reporting developments - Auditing and assurance standards - Treasury and risk management **Business and management skills:** - Leadership and management training - Strategic thinking - Project management - Communication and stakeholder management **Digital and technology:** - Data analytics and technology tools - AI and automation in finance - Cybersecurity awareness relevant to finance roles **Ethics and compliance:** - Professional ethics training - Anti-money laundering - Data protection (GDPR) - Regulatory compliance updates **CPD for ACCA practising certificate holders:** If you hold an ACCA practising certificate, additional requirements apply — particularly around technical CPD relevant to your practice. ## How to Record Your ACCA CPD ACCA provides an online CPD recording tool through the ACCA member portal (accaglobal.com). The process each year is: 1. **Log your CPD activities** as you complete them throughout the year 2. **Categorise each activity** as verifiable or non-verifiable 3. **Complete the annual CPD declaration** — typically in January, covering the previous calendar year 4. **Retain supporting evidence** for all verifiable activities in case ACCA selects you for review You do not submit evidence to ACCA as a matter of course — you simply declare your compliance. Evidence is only required if ACCA audits your CPD record. ## The ACCA CPD Year The ACCA CPD year runs from **1 January to 31 December**. Your annual CPD declaration is due in **January of the following year** (so CPD completed in 2025 is declared in January 2026). ## What Happens If You Do Not Complete Your CPD? Failing to meet ACCA's CPD requirements or making a false declaration is treated as a professional conduct matter. Consequences can include: - A formal notification from ACCA - A requirement to catch up on missing CPD - In serious cases of repeated non-compliance or false declarations: disciplinary proceedings and potential removal from the register ACCA conducts periodic audits of members' CPD records. Selected members are asked to provide evidence for their declared activities. ## CPD and the ACCA Practising Certificate If you hold an ACCA practising certificate (required to sign audit reports or operate as a public practitioner), additional CPD requirements apply. These include specific technical CPD hours related to the type of work you undertake. Consult the ACCA website for the current practising certificate CPD requirements. ## Making the Most of ACCA CPD CPD is most valuable when it connects to your actual development needs rather than being treated as a compliance exercise. A practical approach: 1. **Plan ahead at the start of the year.** Identify 2–3 areas where you want to develop your competence and build activities around them. 2. **Mix verifiable and non-verifiable activities.** A combination of formal courses and self-directed reading is realistic and effective. 3. **Use CPD as a record of your professional development.** Your CPD record is useful evidence of your continuing development for performance reviews and job applications. 4. **Log activities as you go.** Trying to reconstruct a year's CPD in December is stressful — record activities when they happen. ## Frequently Asked Questions **Does my ACCA CPD need to be accounting-specific?** No — ACCA's framework is broad. CPD that develops skills relevant to your professional role counts, including management, leadership, technology, and communication skills. **Can employer-provided training count as CPD?** Yes — in-house training, workshops, and formal learning programmes all count as verifiable CPD, provided you can evidence attendance. **What if I am on a career break or maternity/paternity leave?** ACCA has provisions for members in special circumstances, including career breaks. Contact ACCA directly if your situation means you are unable to meet the standard requirement. **Can online CPD courses count?** Yes — online courses with completion certificates are verifiable CPD. This includes platforms like Learnsignal, LinkedIn Learning, and ACCA's own learning resources. **How does ACCA CPD differ from CIMA CPD?** CIMA uses a similar outcomes-based CPD framework but requires members to complete an annual CPD declaration through the MyCPD portal. Both frameworks are outcomes-based rather than purely hours-based, but ACCA's unit system and CIMA's approach are broadly comparable in practice.