CPD for Finance Professionals in Ireland: The Complete Guide

CPD for finance professionals in Ireland is not governed by one rulebook. Each professional body sets its own rules, statutory auditors have an additional layer set by the regulator, and the position of CPA Ireland members changed after the amalgamation with Chartered Accountants Ireland. This guide gives a route through three connected questions: what evidence should you be able to produce, what applies if you are a statutory auditor, and what applies if you came from CPA Ireland. Each section links to a detailed post. The linked posts identify no CPD requirement that is specific to Dublin; the requirements they describe come from professional bodies and regulators.

We begin with evidence, because it is the one topic that affects everyone. Our post on CPD record keeping and the evidence professional bodies expect compares what several bodies say about records. This guide is general information. It adds no facts beyond those in the three linked posts, and your own body's current rules always take priority.

How to use this guide

Pick the section that matches your situation:

• You belong to one or more bodies and want a sensible filing habit: start with the record keeping section.
• You are a statutory auditor or manage one: read the IAASA section, then the record keeping section.
• You were a CPA Ireland member: read the CPA Ireland section, then the record keeping section.

A recurring caution runs through all three posts: several of the official pages they read were undated, and requirements vary by body, grade and role. Dates are given in the posts where a page showed one. Check your body's current wording before you rely on anything here.

Keeping CPD evidence

The record keeping post makes a simple point: doing the learning is only half of CPD, and being able to show it is the other half. It looks at what the pages of five bodies say about records, and the differences are striking. Some bodies, such as ACCA, the Irish Auditing and Accounting Supervisory Authority (IAASA) and the Institute of Banking, are explicit about records. Others, including the Chartered Accountants Ireland pages the post read and the CFA Institute page for most members, are less specific, and the post does not claim otherwise.

Across the bodies, the post draws out four common themes. Retention periods differ, ranging from "not stated" to one, three and six years in the pages it read. Several bodies describe sampling or random selection for review. Evidence counts for more than description, so a confirmation showing your name, the activity and the date is more useful than a note saying you attended. And a declaration is separate from a record: submitting a declaration does not replace being able to show your working.

The post ends with a filing approach that it labels as its own suggestion: one folder per year with the same structure for every body, a certificate or confirmation saved the day you complete an activity, two lines on what you learned and how you applied it, retention for the longest period any of your bodies mentions, and a central register for teams.

Who it is for: every finance professional with a CPD obligation, and team leaders who need to be able to answer a review request quickly.

Statutory auditors and IAASA

If you are a statutory auditor, the regulator adds a further layer. Our guide to statutory auditor CPD requirements and what IAASA says starts with the answer to the question most people ask first: IAASA's guidelines of February 2021 do not set a minimum number of CPD hours. Instead they set out a process and outcomes for the recognised accountancy bodies to apply, and any hours figure comes from your own body.

The post explains that the guidelines expect each auditor to plan, complete, evaluate, cover specific subjects (the Irish auditing framework, the financial reporting standards used in Ireland, and Irish and EU legislation on financial statements and statutory audit), achieve stated learning outcomes, keep written records and file an annual return that includes a declaration. It notes that part-time auditors and those with few clients must still comply while on the public register. It also describes how the bodies are expected to review auditors' records at least once every six years, or sooner where there are risk indicators.

The post then shows how individual bodies apply the guidelines, using Chartered Accountants Ireland's page for responsible individuals and ACCA's guidance for audit engagement partners as examples, and it flags that older CPA Ireland statutory auditor figures should be treated as historical. It closes with practical suggestions for audit teams, labelled as such, including a short written plan each year and a named person to track deadlines in firms with several responsible individuals.

Who it is for: statutory auditors, responsible individuals, and audit practice managers.

CPA Ireland members after the amalgamation

The third situation is specific but affects many people in practice and industry. Our post on CPA Ireland CPD requirements after the amalgamation explains that, according to Chartered Accountants Ireland, the amalgamation took effect on 1 September 2024, and that 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 describe a different framework.

The post sets out what the CPA page says about declarations, record retention and its CPD audit, notes that the page itself is undated, and tells readers to check whether the audit process applies in later years. It separates the older CPA framework, which it treats as historical, from the current Institute page, and it is open about what the pages do not say, including how the Institute's approach applies to legacy CPA members. Its checklist for readers is straightforward: identify your category, read the current Institute pages for it, check which declaration or return applies, confirm record retention periods and use the contact details the Institute provides when something is unclear.

Who it is for: former CPA Ireland members, and employers or practice managers who still have CPA-era documents on file.

Bringing it together

A practical approach, which is our suggestion and not a requirement of any body, is to build one system that satisfies the strictest rule you face:

• Identify every body and role that applies to you, including any regulatory layer such as statutory audit.
• Plan the year in writing, with topics tied to your role.
• Record each activity as you complete it, with evidence saved at the time.
• Hold records for the longest period any of your bodies mentions.
• Review twice a year, so declarations and any review request are straightforward.

Limits of these posts

The three posts are explicit about gaps. Chartered Accountants Ireland pages they read did not state retention periods or evidence formats. The IAASA guidelines date from February 2021 and the list of recognised bodies can change. The older CPA hour figures are undated and pre-date 2025. If a figure or deadline matters, confirm it with the body and keep the reply.

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

How long should I keep CPD records?

It depends on your body. The record keeping post shows that periods differ between bodies and that some pages state none. Check your own body's rules, and see the post for the examples it read.

Is there a minimum number of CPD hours for statutory auditors?

The auditor post reports that IAASA's February 2021 guidelines do not set one, and that any figure comes from your recognised accountancy body.

Do CPA Ireland members still follow the old CPA rules?

The CPA post reports CPA Ireland's own page as saying that from 1 January 2025 members' CPD requirements are those of Chartered Accountants Ireland. Confirm the current position with the Institute.

Does a certificate of attendance count as evidence?

The record keeping post notes that some bodies spell out what a confirmation must show and others do not, so use your body's own examples.

Are the rules different for Dublin finance teams?

The linked posts describe requirements set by professional bodies and regulators and identify none that is specific to Dublin. Check your own body's rules.

Start with a simple evidence habit, add the extra steps your role requires, and use the three linked posts for the detail.