BICA CPD Requirements 2026: 40 Hours, 21 Verifiable
BICA members must complete at least 40 CPD hours every year, 21 verifiable and 19 non-verifiable, and file an annual return due on 1 January after the CPD year.
The Botswana Institute of Chartered Accountants, known as BICA, requires each member to complete a minimum of 40 CPD hours every year, of which 21 are verifiable and 19 non-verifiable. Members submit an annual CPD return due on 1 January after the CPD year, keep evidence for three years and may carry forward up to 21 excess verifiable units. The 40-hour rule is on BICA's current web page, and the return date, records and sanctions come from an undated policy document. See also our ICAZ Zimbabwe guide, our ICAG Ghana CPD guide and our CPD for accountants guide.
At a glance
| Requirement | What the rules say |
|---|---|
| Annual hours | A minimum of 40 CPD hours every year |
| Verifiable hours | 21 |
| Non-verifiable hours | 19 |
| Annual return | Due on 1 January immediately following the CPD year (policy document) |
| Evidence | Keep for three years; the return does not need evidence attached |
| Carry-forward | Up to 21 excess verifiable units to the next year (unit route) |
| Ethics | A declaration that you maintained and, where appropriate, developed your competence in professional ethics |
| Sanctions | Reminders, a warning, a letter of instruction, then disciplinary outcomes up to a fine, suspension or exclusion |
The 40-hour rule
BICA's CPD page says each member is required to complete a minimum of 40 CPD hours every year, made up of 21 verifiable and 19 non-verifiable hours. The policy document says that all active members must take part, including practising certificate holders and those who work part-time or are semi-retired.
Verifiable and non-verifiable hours
Verifiable hours are those you can prove, such as courses, seminars and webinars with an attendance record. Non-verifiable hours cover self-directed learning such as reading. Put most of your planning into the 21 verifiable hours and let reading cover the remaining 19.
The 1 January return
The policy document says the annual return is due on 1 January immediately following the CPD year. Because 1 January is a public holiday, submit the return in December. The page we read points to an online CPD declaration for the purpose.
Evidence and monitoring
The policy says to keep evidence for three years in case you are selected for monitoring. The return itself does not need evidence attached. Keep certificates, programmes and attendance records in one folder for each year.
Carry-forward
On the unit route, a member with more than 21 verifiable units can carry forward a maximum of 21 further excess verifiable units to the next year. The policy does not allow carry-forward of non-verifiable units.
Ethics
The policy sets no separate ethics hours. The declaration asks you to confirm that you have maintained and, where appropriate, developed your competence in relation to professional ethics. An ethics course counts toward your verifiable hours and makes the declaration easy to support.
Sanctions
The policy describes a staged process: a third and final reminder placed on file, a warning from the Training and Professional Development Committee, a letter of instruction from Council and referral to the Disciplinary Committee. The Committee's outcomes include a caution, a caution and a fine, suspension and exclusion, with publication in the media for the last two.
Exemptions
We found no waiver or exemption provisions in the policy we read, so assume that none applies and ask BICA if you have a career break or long illness.
How it compares
Zambia sets the same 40 units with a 21 and 19 split, as set out in our ZICA CPD guide. Other African bodies, such as the ones in our ICAG Ghana CPD guide, use different numbers, so do not assume that one rule carries over.
What we could not confirm
The policy document has no date or version, and the web page does not mention the return date, records or sanctions. We could not confirm that the policy is current. Confirm the details with BICA before you plan your year.
Frequently asked questions
How many CPD hours does a BICA member need?
At least 40 a year: 21 verifiable and 19 non-verifiable.
When is the annual return due?
On 1 January immediately following the CPD year, according to the policy document.
Can I carry hours forward?
Up to 21 excess verifiable units can be carried forward on the unit route.
How long must I keep evidence?
Three years.
What are the sanctions?
They range from reminders and a warning to a caution, a fine, suspension or exclusion.
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 BICA before you plan your year.
Source: BICA CPD page (bica.org.bw) and BICA CPD policy document (undated PDF), checked October 2026.
This page was last updated:
Learnsignal Education Team
Expert Tutor at Learnsignal
Qualified professional with years of experience helping students advance their professional careers.
View all posts by Learnsignal Education Team