CPD Hours Requirements for Accountants

Continuing Professional Development (CPD) is a mandatory requirement for members of all major professional accountancy bodies. Understanding how many CPD hours you need, what counts towards your requirement, and how to record your activities is essential for maintaining your membership in good standing.

ACCA CPD Requirements

ACCA members are required to complete CPD on an annual basis, following a three-step process: reflecting on development needs, taking appropriate action to meet those needs, and recording the outcomes. ACCA uses an output-based approach, meaning there is no fixed number of hours required. Instead, members must demonstrate that their CPD activities are relevant to their current and future roles. ACCA requires members to complete their CPD record online via the ACCA portal each year.

CIMA CPD Requirements

CIMA requires its members (ACMA and FCMA) to maintain their professional competence through ongoing CPD. CIMA's approach is also output-based and does not specify a mandatory number of hours. Members must plan their CPD to address skills gaps, undertake relevant activities, and reflect on what they have learned. CIMA members complete their CPD declaration as part of their annual subscription renewal.

ICAEW ACA CPD Requirements

ICAEW members are required to complete a minimum of 40 CPD hours per year under ICAEW's structured CPD scheme, of which at least 21 hours must be verifiable (supported by evidence). This is one of the more prescriptive CPD requirements in the profession, and ICAEW monitors compliance through periodic CPD audits.

AAT CPD Requirements

AAT members (MAAT and FMAAT) are required to complete CPD as a condition of maintaining their licence to practise if they work in public practice, or as part of their general professional obligations if they work in industry. AAT recommends a minimum of 30 hours of CPD per year, of which at least 10 hours should be structured learning activities.

What Counts as CPD?

CPD can include formal learning activities such as attending courses, webinars, conferences or workshops, as well as informal activities like reading professional publications, on-the-job learning, mentoring, and professional body volunteering. The key test is relevance — does the activity contribute to your professional competence and development?

Recording and Evidencing CPD

All major professional bodies require members to maintain a record of their CPD activities. This typically includes the date, type of activity, hours spent, learning outcomes and reflection on how the activity has or will improve your professional performance. Most bodies provide online CPD recording tools accessible via their member portals.

Frequently Asked Questions

What happens if I don't complete my CPD requirements?

Failure to complete CPD requirements can result in loss of membership or licence to practise in the most serious cases. Most bodies will initially issue reminders and give members an opportunity to rectify non-compliance before taking formal action.

Can online courses count towards CPD?

Yes — online courses are widely accepted as verifiable CPD activity by all major accounting bodies, provided they are relevant to your professional role and you can evidence completion.