CPD for Accountants in Ireland 2026 — CPA Ireland & Chartered Accountants Ireland
Irish accountants must complete CPD as a condition of membership with CPA Ireland and Chartered Accountants Ireland (CAI). This guide explains Irish CPD requirements, what counts, and how to stay compliant in 2026.
Accountants in Ireland must meet CPD obligations set by their professional body. Following the 2024 merger of CPA Ireland into Chartered Accountants Ireland (CAI), both CPA Ireland members (now CAI members) and existing ACA-qualified chartered accountants fall under CAI's CPD framework. ACCA members based in Ireland also have CPD obligations to ACCA, which includes an Irish-specific dimension.
Chartered Accountants Ireland (CAI) CPD Requirements
Chartered Accountants Ireland uses a principles-based CPD framework. Members must: maintain and develop their professional competence; undertake CPD relevant to their role and career objectives; record their CPD activities; and declare CPD compliance annually. CAI recommends members complete at least 40 hours of CPD per year as a guide, of which at least half should be verifiable. The requirement is competence-based rather than purely hours-based — members must be able to demonstrate that their learning maintains their professional competence.
CPA Ireland Members (Now Chartered Accountants Ireland)
Following the merger of CPA Ireland into Chartered Accountants Ireland in September 2024, former CPA Ireland members now hold Chartered Accountants Ireland membership. CPD obligations are governed by CAI's framework. Former CPA Ireland students still completing their qualification should check the current pathway guidance from CAI. The transition means former CPA Ireland members should now follow CAI's CPD processes, including its online recording tools and annual declaration.
ACCA Members in Ireland
ACCA members based in Ireland must comply with ACCA's global CPD requirements (40 units per year, minimum 21 verifiable). ACCA Ireland provides guidance on CPD topics particularly relevant to the Irish market — including Irish tax legislation, Irish company law updates, and FRS 102 as applied in Ireland — through its CPD programme and events. ACCA CPD completed through Learnsignal counts toward ACCA's global requirement regardless of member location.
What Counts as CPD in Ireland?
Both CAI and ACCA recognise structured and unstructured CPD. Structured activities include: online courses and e-learning with certificates, webinars and virtual conferences, in-person seminars and events, formal study programmes, and technical reading with documented learning outcomes. Unstructured activities include professional reading and peer discussion, though these count for a smaller proportion of total CPD under most frameworks.
CPD Topics Particularly Relevant for Irish Accountants
Irish accountants benefit from CPD covering: Irish corporation tax and recent changes; VAT rules in Ireland and post-Brexit cross-border transactions; Irish company law and Companies Registration Office requirements; Revenue guidance and compliance; CSRD implications for Irish companies; and AI and digital skills relevant to Irish practice. Learnsignal offers CPD courses recognised by both ACCA Ireland and Chartered Accountants Ireland.
Frequently Asked Questions
Do Irish accountants need to declare CPD compliance? Yes. CAI requires an annual CPD compliance declaration. ACCA also requires an annual CPD declaration from all members including those based in Ireland.
Can I use UK-focused CPD content if I'm based in Ireland? Generally yes, for technical topics (IFRS, auditing standards, management accounting). For jurisdiction-specific topics like tax, ensure content covers Irish legislation, not just UK rules.
Further Reading
Study with Learnsignal
Learnsignal offers verifiable online CPD for accountants — flexible, expert-led courses that count toward your annual requirements.
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