CPD for Accountants UK — The Complete 2026 Guide
Everything UK-based accountants need to know about CPD requirements in 2026. Covers ACCA, CIMA, ICAEW, AAT, and CPA Ireland requirements, what counts as CPD, and how to record your learning.
Continuing Professional Development (CPD) is the ongoing learning requirement for all qualified accountants in the UK. Every major professional body — ACCA, CIMA, ICAEW, AAT, and CPA Ireland — mandates CPD as a condition of maintaining membership. This guide explains what CPD involves, how requirements differ by body, and how to stay compliant in 2026.
What is CPD for Accountants?
CPD is structured learning that keeps qualified accountants current with changes to accounting standards, tax legislation, regulatory requirements, technology, and professional practice. Unlike initial qualification exams, CPD is ongoing — it runs throughout your career from the point of qualification to retirement. Failing to meet CPD requirements can result in membership suspension or removal by your professional body.
CPD Requirements by Professional Body
ACCA: Unit-based CPD system. Members must complete a minimum of 40 units per year (1 unit = 1 hour). At least 21 units must be verifiable (evidenced learning). ACCA also requires members to complete an annual CPD declaration confirming compliance. New members have a reduced requirement in their first year.
CIMA: Annual-based system. CIMA members must complete CPD that maintains and develops their competence. CIMA uses a competency framework approach — members identify their development needs, plan learning accordingly, and record outcomes. There is no fixed hour requirement, but CIMA audits members' CPD records regularly.
ICAEW (ACA): ICAEW requires members to complete CPD relevant to their role. ICAEW uses a principles-based approach — members must be able to demonstrate that their CPD has maintained their competence. ICAEW recommends 40 hours per year but the requirement is competence-based, not hours-based.
AAT: Full members (MAAT and FMAAT) must complete CPD. AAT uses a unit-based system similar to ACCA. The annual requirement varies by membership grade.
What Counts as CPD?
CPD includes both structured (verifiable) and unstructured (non-verifiable) learning. Verifiable CPD includes: online courses and e-learning with completion certificates, attending conferences and seminars, reading technical publications with evidence of outcomes, formal study programmes, and in-house training with records. Non-verifiable CPD includes: professional reading, discussion with colleagues, and networking — though most bodies require the majority of CPD to be verifiable.
Recording Your CPD
All major bodies require CPD to be recorded and be available for audit. ACCA members should use MyACCA to record CPD. CIMA members use the CIMA CPD tool. ICAEW provides a CPD record template. Keep records for at least five years and update them throughout the year rather than leaving them to year-end.
CPD for Newly Qualified Accountants
Most bodies have a phased introduction for newly qualified members. ACCA new affiliates have a reduced requirement in their first year. Check your specific body's guidance for the year of qualification, as requirements may differ from established members.
Frequently Asked Questions
Does CPD from one body count for another? Learning can often count toward multiple bodies' CPD if the content is relevant. Learnsignal CPD courses are recognised across ACCA, CIMA, ICAEW, AAT, and CPA Ireland.
What happens if I miss my CPD? Your body may suspend your membership or require you to complete additional learning. Contact your body early if you anticipate a shortfall.
Further Reading
Study with Learnsignal
Learnsignal provides verifiable CPD for ACCA, CIMA, and ICAEW members — complete your annual requirements online, flexibly.
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Learnsignal Education Team
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