CPA Ireland CPD Requirements: What Members Need to Know After the Amalgamation

If you searched for CPA Ireland CPD requirements, the first thing to know is that CPA Ireland no longer stands alone. Chartered Accountants Ireland's governance page says the amalgamation with CPA Ireland came into effect on 1 September 2024, and CPA Ireland's own CPD information page says that from 1 January 2025 all members' CPD requirements are the Chartered Accountants Ireland requirements. Older CPA pages are still online, and they describe a different set of rules. This guide explains what each page says, which parts look historical, and how to check what applies to you. For wider context, see our guide to CPD training for Dublin finance professionals.

What the amalgamation changed

According to Chartered Accountants Ireland, the amalgamation took effect on 1 September 2024 after CPA Ireland's members approved it at an extraordinary general meeting on 21 February 2024. CPA Ireland's transition FAQ says that from 1 September 2024 the rules and regulations of Chartered Accountants Ireland apply to CPA members, affiliated partners and firms. The governance page does not describe the status of former CPA members or mention CPD, so we do not make claims about designations or membership grades here.

On CPD, CPA Ireland's information page states:

• From 1 January 2025, all members' CPD requirements are the Chartered Accountants Ireland requirements; the page links to those rules but does not restate them.
• Members in industry did not need to submit a detailed CPD return for 2025, including a return of their 2024 activities, and membership renewal acknowledges CPD obligations.
• Practising certificate holders, and statutory auditors and responsible individuals, must make a CPD declaration, and the Institute reviews each responsible individual's CPD records at least once every six years.
• Members must keep records of all CPD activities: at least five years for industry members, and at least six years for practising certificate holders and auditors.

The CPD audit

The same page says that, as mandated by IAASA, CPA Ireland would continue to carry out an annual audit of CPD in early autumn 2025. A random 5% sample of members across practice and industry would be asked to submit evidence for a specific year, and past annual CPD records would be kept for the mandated five years. The page is not dated, so check with the Institute whether the same process runs in later years.

What older CPA pages say

Two CPA Ireland pages describe the pre-2025 framework, and neither shows a "last updated" date in the version we read. The CPD page for practitioners (which carries a 2019 copyright notice and links to a Bye Law 8 document) describes a 120-hour, three-year cycle with 75 structured and 45 unstructured hours, a minimum of 30 hours in any one year, and a core-competency requirement. It defines structured CPD as measurable and verifiable, covering directed study (such as group or technology-assisted learning with attendance records, or assessed work) and self-directed study with outputs a competent person can verify. It defines unstructured CPD as informal learning that can be measured but is not verifiable.

The statutory auditor page repeats the 120-hour cycle, gives 20 core hours in financial accounting, auditing and law and regulation from 1 January 2023, and says records should be kept for six years. It also lists planning, evaluation and written-record duties for statutory auditors. For the audit rules themselves, check with the Institute directly.

Two cautions. First, these pages are consistent with the pre-amalgamation framework, so treat the hour figures as historical unless the Institute confirms they still apply. Second, the statutory auditor page gives 30 hours per year alongside a 120-hour three-year total without explaining the difference, so ask the Institute if you need to rely on it.

What the Chartered Accountants Ireland CPD page says

Since the CPA page points members to the Institute's requirements, it is worth reading that page for yourself. At the time of writing, the Chartered Accountants Ireland CPD requirements page (which shows no date) says members choose one of three approaches: input (hours), output (outcomes) or a combination. It gives an input figure of 70 hours per year with at least 20 structured (the page says this can be averaged over three years), and says practising members need at least 10 structured hours in each service area they practise. It also says that from 2024 members other than practising certificate holders no longer complete an Individual Annual Return, because renewal acknowledges CPD obligations. As these are the Institute's rules, confirm how they apply to legacy CPA members on that page, since the CPA pages do not state it.

How to check your position

1. Identify which category you are in: industry member, practising certificate holder, or statutory auditor or responsible individual.
2. Read the current Chartered Accountants Ireland CPD page and the pages for your category rather than relying on archived CPA documents.
3. Check what declaration or return applies to you and when.
4. Confirm record retention periods (the CPA page gives five and six years for different groups).
5. If something is unclear, use the contact details on the Institute's pages, such as the CPD mailbox shown on the CPA information page.

Practical record-keeping

A practical approach, not a requirement: keep a single log with date, activity, provider, hours, structured or unstructured status, and a one-line note on what you applied at work. Save certificates and attendance confirmations in the same folder. If you work in a Dublin practice, a shared tracker for the whole team makes spot checks and declarations quicker. If you are choosing topics, our guide to AI training for Irish finance teams and CPA Ireland members covers one possible topic area.

Learnsignal's offices are off Baggot Street in Dublin, and we offer in-person training from there. For current details, see our CPD pages.

Frequently asked questions

Do CPA Ireland members still follow CPA CPD rules?

CPA Ireland's information page says that from 1 January 2025 all members' CPD requirements are those of Chartered Accountants Ireland.

How long must CPD records be kept?

The page says at least five years for industry members, and at least six years for practising certificate holders and auditors.

Is there a CPD audit?

The page says CPA Ireland would conduct an annual audit in early autumn 2025, with a random 5% sample asked to submit evidence. Check whether it applies in later years.

Where can I find the current hour requirements?

On the Chartered Accountants Ireland CPD requirements page and its pages for your category. The CPA pages we read do not state current hours for legacy members.

When in doubt, ask the Institute and keep your records in one place.