AIA CPD Requirements 2026: 20 Units a Year, 120 in Three
AIA members must complete at least 20 verifiable CPD units each year and 120 units over a rolling three-year period, and make an annual CPD declaration.
The Association of International Accountants, known as AIA, requires members to complete a minimum of 20 units of verifiable CPD each year and at least 120 units over a rolling three-year period. Members make a CPD declaration through the AIA website each reporting year, and members who hold a practising certificate must include at least one unit of anti-money laundering CPD. This guide sets out what AIA publishes, where its web page and its CPD guidelines differ in detail and what we could not confirm. See also our AML CPD for accountants guide and our CPD for accountants guide.
At a glance
| Requirement | What the rules say |
|---|---|
| Annual minimum | At least 20 units of verifiable CPD each year |
| Rolling total | At least 120 units over a rolling three-year period |
| Verifiable share | The CPD guidelines say at least 60 of the 120 units must be verifiable; the web page does not state the 60 |
| AML | Practising certificate holders must complete at least 1 unit of anti-money laundering CPD per reporting period |
| Declaration | Made through the AIA website for each reporting year |
| Deadline | The CPD guidelines give 1 October; the web page gives no date |
| Evidence | Samples are checked each year; keep evidence for each rolling three-year period |
| Consequences | Possible disciplinary proceedings; practising members may be unable to renew their practising certificate |
The 20-unit annual minimum
AIA's CPD requirements page says members must complete a minimum of 20 units of verifiable CPD each year. Verifiable CPD should be relevant to your work and specific to your role, and you should be able to evidence it. The annual minimum sits inside the larger three-year total, so a good year does not cancel a bad one.
The rolling 120 units
The same page requires at least 120 units over a rolling three-year period. Rolling means the test moves forward each year: the most recent three years count, rather than fixed three-year blocks. AIA's CPD guidelines, which carry a 2026 version mark but no month, add that at least 60 of the 120 units must be verifiable. Because the web page does not repeat the 60-unit rule, treat the guidelines as the more detailed source.
Anti-money laundering for practising certificate holders
Members who hold an AIA practising certificate must complete at least one unit of AML-related verifiable CPD in each reporting period. The unit counts within the 20, so it does not add to your total. If you are in practice, plan it early. Our AML CPD for accountants guide covers anti-money laundering CPD more widely.
Declaring and deadlines
Members make a CPD declaration through the AIA website for each reporting year, and AIA also provides an online CPD record. The CPD guidelines say the declaration is due by 1 October. The web page gives no date, so check your My AIA account for the deadline that applies this year.
Evidence and sampling
AIA samples declarations each year and asks selected members for evidence. The guidelines say to keep evidence for each rolling three-year period. A certificate, an attendance record or a provider's confirmation, plus a line on what you learned, is enough for most activities.
Consequences of non-compliance
AIA's page says that failing to certify CPD compliance, or failing to provide evidence when asked, may lead to disciplinary proceedings. For members in practice it may also make them ineligible to renew a practising certificate. The page does not list a scale of sanctions.
What we could not confirm
Neither AIA source sets a minimum number of ethics units, and we found no carry-forward rule beyond the rolling three-year design. Neither page shows a date, and the guidelines show only a year. Rules for student, affiliate and other grades are not described in the sources we read.
Planning your year
Divide 120 by three and you get 40 units a year, but the minimum is only 20 verifiable, so decide how you will reach the rest. A sensible pattern is two or three verifiable events each quarter, with reading and other learning logged as you go. Complete the declaration well before 1 October rather than on the last day.
Frequently asked questions
How many CPD units does an AIA member need?
At least 20 units of verifiable CPD each year and 120 units over a rolling three-year period.
Do I need AML CPD?
Practising certificate holders must complete at least one unit of AML-related verifiable CPD in each reporting period.
When is the AIA CPD declaration due?
AIA's CPD guidelines give 1 October. The web page gives no date, so confirm in your AIA account.
What happens if I do not comply?
You may face disciplinary proceedings and, if you are in practice, may be unable to renew your practising certificate.
Do the 120 units have to be verifiable?
The guidelines say at least 60 of the 120 must be verifiable. The rest can be non-verifiable learning.
Finding courses that count
Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you pay for any course, check the awarding body's own rules on what it accepts, and keep the certificate and the course details. Confirm the current rules with AIA before you plan your year.
Source: AIA CPD requirements page (aiaworldwide.com) and AIA CPD guidelines (version marked 2026), checked October 2026.
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