ACCA CPD Requirements — Complete Guide for Members 2026

ACCA's CPD requirements apply to all members from the point of qualification. Whether you are a newly qualified member or have decades of experience, understanding exactly what ACCA requires keeps your membership in good standing.

ACCA CPD Requirements in 2026

ACCA uses a unit-based CPD system where 1 unit = 1 hour of learning. The requirements are:

• Minimum total: 40 units per year
• Verifiable minimum: At least 21 units must be verifiable (evidenced by a certificate, record, or third-party confirmation)
• Non-verifiable maximum: Up to 19 units can be non-verifiable (professional reading, discussion, etc.)
• Annual CPD declaration: All members must complete an annual declaration confirming CPD compliance, due by 1 January each year for the prior year

Verifiable vs Non-Verifiable CPD

Verifiable CPD is learning that can be evidenced — online courses with certificates, webinars with attendance records, conferences with delegate receipts, or structured reading with a written reflection. Non-verifiable CPD is professional learning without specific evidence — reading journals, informal discussions with colleagues, or attending professional meetings. ACCA requires the majority (at least 21 of 40 units) to be verifiable.

What Topics Count for ACCA CPD?

ACCA CPD must be relevant to your current or intended role. Relevant topics include: financial reporting and IFRS updates, tax legislation changes, audit and assurance developments, management accounting and strategy, ethics and professional standards, technology and digital skills (including AI and data analytics), sustainability reporting, and regulatory compliance. ACCA does not prescribe specific topics — it is the member's responsibility to identify and address competence gaps.

The ACCA CPD Cycle

ACCA's CPD framework is based on a four-step cycle: Assess (identify your development needs), Plan (agree a development plan), Action (undertake the CPD), and Reflect (evaluate what you learned and how it applies). Recording your CPD through the MyACCA portal follows this cycle and provides the audit trail ACCA requires.

ACCA CPD Audits

ACCA conducts random CPD audits of members each year. Selected members must submit their CPD records within 60 days of notification. Records must demonstrate that the CPD was planned, relevant to your role, and has been reflected upon. Inadequate records can result in remedial action including additional CPD requirements.

CPD for New ACCA Affiliates

New ACCA affiliates (newly qualified members) have a reduced CPD requirement in their first full year of membership. Check ACCA's current guidance for the exact requirement — it is typically lower than the 40-unit annual requirement for established members.

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Further Reading

• CPD Courses on Learnsignal
• CPD Guide for Accountants
• ACCA Courses

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Study with Learnsignal

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