Completing your ACCA qualification is a significant achievement — but it is the beginning of a professional obligation, not the end of one. As an ACCA member, you are required to complete Continuing Professional Development (CPD) every year to maintain your membership and demonstrate that you are keeping your knowledge and skills current.
This guide explains exactly what ACCA's CPD requirements are, how the outcomes-based system works, what counts as verifiable CPD, how to record it, and what happens if you do not comply.
ACCA CPD: The Basics
ACCA moved from a purely hours-based CPD model to an outcomes-based approach in 2013. This means ACCA focuses on what you actually learned and how it improved your professional performance — not simply how many hours you spent in training.
| CPD Type | Annual Requirement |
|---|---|
| Total CPD units | Minimum 40 units per year |
| Verifiable CPD units | Minimum 21 units (just over half must be verifiable) |
| Non-verifiable CPD units | Up to 19 units |
| Ethics CPD | At least 4 units must relate to ethics |
1 CPD unit = 1 hour of CPD activity. So the minimum is approximately 40 hours per year — less than 1 hour per week.
ACCA's Outcomes-Based CPD Cycle
ACCA's CPD framework is built around a four-stage cycle:
Stage 1: Assess
Identify your development needs. What knowledge or skills gaps do you have? What changes in accounting standards, regulation, or technology affect your role? What are your career goals? Think about new IFRS standards or amendments, changes to tax legislation, technology skills gaps (data analytics, cloud accounting), and leadership development.
Stage 2: Plan
Identify CPD activities that will address your development needs. A good CPD plan is specific: "I will complete two modules on IFRS 17 Insurance Contracts by June" is more useful than "I will read more about accounting standards."
Stage 3: Action
Complete the planned CPD activities. As you do so, keep records — the activity, the date, the provider, and crucially, what you learned and how it applies to your work.
Stage 4: Evaluate
Reflect on the impact of your CPD. Did you learn what you intended to? How has it improved your professional performance? This reflection is what distinguishes ACCA's outcomes-based system from simple hour-counting.
Verifiable vs Non-Verifiable CPD
Verifiable CPD (minimum 21 units)
Verifiable CPD must be independently evidenced — you must be able to provide proof of completion if ACCA requests it during a CPD audit.
| Activity | Evidence |
|---|---|
| Online courses and e-learning | Completion certificate; course provider record |
| Webinars and virtual events | Attendance confirmation; certificate |
| In-person training courses | Certificate of attendance |
| ACCA-accredited CPD | ACCA learning provider certificate |
| Conferences and professional events | Registration confirmation; attendance record |
| Completing additional professional qualifications | Exam pass certificates |
| Publishing articles or research | Publication records |
Non-Verifiable CPD (up to 19 units)
Non-verifiable CPD covers informal learning that cannot easily be evidenced but genuinely contributes to your professional development. Examples include reading technical accounting articles, informal discussions with colleagues or mentors, on-the-job learning through new projects or responsibilities, and personal reflection on professional situations.
Ethics CPD Requirement
ACCA requires that at least 4 of your 40 annual CPD units relate to ethics. What counts as ethics CPD:
- Courses or modules on professional ethics and the ACCA Code of Ethics
- Content on anti-money laundering (AML) and financial crime
- Training on corporate governance
- Courses on fraud prevention and detection
- Content on ethical decision-making in professional practice
How to Record Your ACCA CPD
ACCA members record their CPD in the MyACCA portal (myacca.accaglobal.com).
What to log for each CPD activity:
- Activity type (course, conference, reading, etc.)
- Date completed
- CPD provider (if applicable)
- Number of hours / units
- Learning objective (what were you trying to achieve?)
- Learning outcome (what did you actually learn?)
- Reflection (how does this apply to your work?)
Best practice: Log CPD activities as you complete them — not all at once at year end. Retrospective logging is less effective and harder to evidence if you are audited.
ACCA CPD Monitoring and Audits
ACCA monitors CPD compliance through annual declarations and random audits. If selected for audit, you will need to share your CPD records (activity logs, reflection notes, and evidence of verifiable activities).
What auditors look for:
- At least 40 units completed, with at least 21 verifiable
- At least 4 ethics-related units
- Reflection on learning — not just a list of activities
- Evidence for verifiable activities (certificates, attendance records)
What Happens If You Do Not Complete Your ACCA CPD?
| Situation | Likely Outcome |
|---|---|
| Minor shortfall in units | Reminder; required to make up the shortfall |
| Failure to submit declaration | Escalating reminders; potential membership issue |
| Failed CPD audit (insufficient records) | Formal CPD action plan; possible warning |
| Persistent non-compliance | Formal investigation; potential suspension or removal of membership |
If you are struggling to complete your CPD — for example, due to illness, parental leave, or a career break — contact ACCA proactively. ACCA has provisions for reduced CPD requirements in exceptional circumstances.
Frequently Asked Questions
How many CPD hours does ACCA require per year?
ACCA requires a minimum of 40 CPD units per year, with at least 21 of those being verifiable. Since 1 CPD unit = 1 hour, this equates to approximately 40 hours of CPD per year, of which at least 21 hours must be in activities you can evidence. At least 4 units must relate to ethics.
What is the difference between verifiable and non-verifiable ACCA CPD?
Verifiable CPD is activity you can evidence with a third-party record — a course completion certificate, conference attendance confirmation, or similar. Non-verifiable CPD is informal learning that cannot easily be independently confirmed. ACCA requires at least 21 of your 40 annual units to be verifiable. Both types should be logged in your MyACCA CPD record with a reflection on what you learned.
Does ACCA CPD reset each year?
Yes. The ACCA CPD requirement is an annual obligation — you must meet the minimum 40 units in each calendar year. CPD units do not carry over from one year to the next, and a surplus in one year does not reduce the requirement in the next. Each year starts fresh.
Can Learnsignal courses count as ACCA CPD?
Yes. Learnsignal's accounting courses are verifiable CPD for ACCA members — you receive a completion certificate and course record that evidences your participation. Log each Learnsignal course you complete in your MyACCA CPD record with a reflection on your learning.
What happens if ACCA audits my CPD?
If ACCA selects you for a CPD audit, you will be notified and asked to provide your CPD records for the relevant year. You will need to show your activity log (at least 40 units, 21 verifiable, 4 ethics), evidence for verifiable activities (certificates, completion records), and reflections on your learning. If your records are adequate, the audit closes without further action.
Meet Your ACCA CPD Requirements with Learnsignal
Learnsignal's ACCA and accounting courses provide structured, evidenced verifiable CPD for ACCA members. From financial reporting updates and tax refreshers to strategic professional-level content, our courses help you meet your CPD obligations efficiently while genuinely improving your professional knowledge.
Also useful: What is CPD for Accountants? | Best CPD Courses for Accountants
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