ACCA CPD Requirements 2026: What You Need to Complete Each Year

## ACCA CPD: An Overview Once you qualify as an ACCA member, continuing professional development (CPD) is a mandatory requirement to maintain your membership. ACCA's CPD framework ensures that members stay current with changes in accounting standards, regulations, tax law, and business practices throughout their careers. Understanding what ACCA requires — and how to meet those requirements efficiently — is essential for every practising member. ## What Are the ACCA CPD Requirements for 2026? ACCA operates a **unit-based CPD system**. Each year, members must complete a minimum number of CPD units and declare their compliance to ACCA. Key requirements: - **Minimum 40 CPD units per year** for most members - At least **21 of those units must be verifiable** — meaning they can be evidenced through certificates, records, or other documentation - The remaining units can be non-verifiable (e.g. reading, reflection, informal learning) - Members in **public practice** (those holding a practising certificate) have additional requirements, including units specific to their area of practice ## What Counts as CPD? ACCA's CPD framework is flexible. Activities that can contribute to your annual CPD requirement include: - Structured courses and webinars (online or in-person) - Professional conferences and seminars - Technical reading and self-study - On-the-job learning and project work - Mentoring (as mentor or mentee) - Writing articles or delivering presentations - E-learning modules The key test is that the activity is **relevant to your current or planned future role** and that you can reflect on what you learned. ## Verifiable vs Non-Verifiable CPD **Verifiable CPD** requires evidence — a certificate of completion, attendance record, or assessment result. Structured courses, accredited webinars, and formal training programmes typically provide verifiable CPD. **Non-verifiable CPD** covers informal learning activities where documentation isn't always possible, such as reading industry publications, attending informal briefings, or reflective learning. ACCA allows up to 19 non-verifiable units per year. ## CPD for Members in Public Practice If you hold an ACCA practising certificate, additional CPD requirements apply. These include minimum hours in areas directly relevant to your practice (such as audit, tax, or insolvency), and you may need to complete ethics-specific CPD. ACCA issues guidance on the specific requirements for practising certificate holders each year — always check the latest ACCA guidance for your specific practice category. ## Declaring Your CPD Each year, ACCA members must complete a CPD declaration confirming they have met the requirements. This is done through your ACCA online account. ACCA may also select members for a CPD audit, in which case you'll need to provide evidence of your verifiable activities. ## How Learnsignal Can Help Learnsignal offers a range of CPD-eligible online courses covering accounting standards, taxation, finance, and professional skills. Our courses are structured, verifiable, and designed for busy professionals who need to fit CPD around demanding work schedules. Explore our CPD catalogue and start building your annual CPD record today.