ACCA CPD Requirements 2026: Everything Members Need to Know

What Is ACCA CPD and Why Does It Matter?

Continuing Professional Development (CPD) is the structured process through which ACCA members maintain and develop the skills, knowledge, and competence required to perform effectively in their professional roles. It is a mandatory condition of ACCA membership. Failure to meet CPD requirements can result in disciplinary action, including suspension or removal from the ACCA register.

How Many CPD Hours Does ACCA Require in 2026?

• 40 CPD units minimum per calendar year
• At least 21 units must be structured (verifiable) learning
• Up to 19 units can come from unstructured (non-verifiable) learning
• Ethical development must be included within your structured activity

One unit broadly equates to one hour of learning activity. The emphasis is on demonstrating relevance to your role and reflecting on what you have learned.

Structured vs Unstructured CPD

Structured CPD has a clear objective, defined content, and produces a verifiable outcome — a certificate of completion, attendance record, or assessment result.

Unstructured CPD is informal, self-directed learning that contributes to your development but cannot be independently verified — reading an industry report, listening to a finance podcast, or absorbing knowledge through day-to-day professional practice.

What Counts as Structured CPD?

Online courses and e-learning — Accredited online courses provide a clear record of completion. Courses covering financial reporting updates, tax, audit, or management accounting are particularly relevant.

Webinars and virtual events — Live or recorded webinars from recognised providers count provided they have defined learning objectives and evidenced attendance.

Conferences and seminars — Attendance at professional conferences qualifies. Keep registration confirmation and programme as evidence.

AI and technology training — ACCA actively encourages members to develop digital and AI competencies. Formal AI training courses and data analytics programmes count as structured units.

Ethical development — Ethics must be present within your structured CPD activity — a standalone ethics course or ethics content embedded within a broader programme.

How to Record CPD in the ACCA Portal

1. Log in to your ACCA account at accaglobal.com and navigate to My Development.
2. Add a CPD activity, selecting the relevant category (structured or unstructured).
3. Record the learning outcome — describe what you learned and how it is relevant to your work.
4. Upload or note your evidence for structured activities.
5. Submit your annual declaration by 31 December each year.

Record activities as you complete them rather than at year end — it takes two minutes after finishing a course but can take hours if left until December.

What Happens If You Do Not Meet ACCA CPD Requirements?

Non-compliance can result in disciplinary investigation, suspension of membership, or removal from the ACCA register. If you have fallen behind on CPD, act now — ACCA provides guidance for members who have been in non-practising roles or on career breaks.

Frequently Asked Questions

Does AI training count for ACCA CPD?

Yes. Formal AI training courses count as structured CPD, provided they have defined learning objectives and produce a verifiable record of completion. ACCA actively encourages members to develop digital and technology competencies.

Can I carry over CPD units to the next year?

No. ACCA CPD units cannot be carried forward. The 40-unit minimum applies to each calendar year independently.

What is the ACCA CPD declaration deadline?

The ACCA CPD declaration must be submitted by 31 December each year. Set your own reminder for mid-November to give yourself time to fill any gaps.

Does reading accounting news count as CPD?

Yes — it counts as unstructured CPD. Record what you read, note the approximate time spent, and reflect on what you learned. Unstructured CPD is capped at 19 units per year.

Browse ACCA CPD courses on Learnsignal