CPD Record Keeping: What Evidence Professional Bodies Expect

Doing the learning is only half of continuing professional development. The other half is being able to show it. If a professional body samples your records, or a regulator reviews how your firm monitors its staff, the question is the same: what is your CPD record keeping evidence? The answer differs between bodies, and some public pages are less specific than others. This guide sets out what five bodies' own pages say about records and evidence, quoting where possible, and then offers a practical filing approach clearly labelled as our suggestion. For the wider picture on finance CPD, see our overview of CPD for finance professionals in Dublin.

Important caveat: requirements vary by body, grade and role, and they change. Dates are given where the page showed one. Always read your own body's current rules, which take priority over any summary, including this one.

Chartered Accountants Ireland

The Institute's CPD requirements page says members choose an approach at the start of the year and that "you will of course need to clearly record which method you have chosen". It adds that if you switch approaches, it is your responsibility to make sure you are meeting your CPD requirements each year on that basis. Templates are provided for both input and output records. For the output approach, the four steps end with "record all of the above", and for the combination approach, members must provide evidence to demonstrate achievement of outcomes.

The Institute's CPD regulations page says that recent amendments changed how members confirm compliance: paying or renewing membership is treated as acknowledging CPD and Code of Ethics compliance, and most members no longer submit an annual declaration (the Individual Annual Return). It also says the Institute continues "substantive testing of CPD compliance whereby a sample of member CPD records is selected for review on an annual basis". Responsible Individuals registered in Ireland must also follow IAASA's CPD guidelines and complete an annual declaration.

What the pages we read do not say: how long records must be kept, and what a particular piece of evidence must look like. Neither page showed a last-updated date. Our suggestion: because the Institute says a sample of member CPD records is selected for review each year, keep your records ready.

ACCA

ACCA is more explicit. Its "managing your CPD" page (page information shows it was last modified on 9 September 2026) says:

• keep a record of your CPD for three years, in case it is needed for a CPD review;
• Responsible Individuals (statutory auditors) and sustainability assurance service providers in Ireland, and certain partners, directors or agents of firms holding an ACCA Irish auditing certificate, must keep records for six years;
• on the unit route, keep comprehensive evidence of your verifiable CPD units, as well as a record of your non-verifiable CPD;
• every member must submit an annual CPD declaration, whichever route they follow, and ACCA says that if you do not, your membership will be at risk; and
• ACCA reviews a statistical sample of members' CPD each year, selected members must submit records within 28 days of the notification email, and members who do not cooperate may be removed from the register.

ACCA's "what you need to do" page (a regional version of the site, last modified 8 May 2026) explains the distinction behind the evidence rule. A learning activity counts as verifiable if it is relevant to your career, you can explain how you applied it at work, and you have evidence of it. Non-verifiable CPD is general learning, such as reading or research, and no evidence is required for it. The page also says that, under the standard unit route, one unit equals one hour of learning. Since regional pages can differ, confirm the numbers on the version of the ACCA site that applies to you.

IAASA and statutory auditors

For statutory auditors, the regulator's wording sets the baseline for their professional bodies. The Irish Auditing and Accounting Supervisory Authority's CPD guidelines (dated February 2021) say auditors must show compliance through "retention of appropriate written records of CPD planning, completion and evaluation", and that such records should include supporting documentation which evidences that they undertook the activity. The guidelines do not set a fixed retention period; auditors keep records for a period defined by their recognised accountancy body. They also say each auditor must submit an annual CPD return containing a declaration of whether they have complied, and that bodies must review CPD records at least once every six years, or earlier if there are risk indicators. Failing to retain adequate records to permit review is named as a behaviour that calls for regulatory measures. Our guide to statutory auditor CPD requirements and the IAASA guidelines covers the wider framework.

CFA Institute

The CFA Institute's Professional Learning page says it encourages charterholders and members to complete at least 20 credits per membership year, including two on standards, ethics and regulations, and that at renewal members are asked whether they can attest to earning the recommended credits. It describes a tracker for recording and exporting reports. A specific rule appears only for CIPM holders: keep documentation of your activities for one year following the year you completed them, and you may be subject to a compliance review. An older Professional Learning guidebook we also opened (copyright 2020) said keeping a record was not required, so if you rely on that document, note its age and verify the position on the current page.

A financial services example: Institute of Banking audits

The Institute of Banking's CPD page (no date shown) is a useful illustration of how audit evidence can work. It says members are selected for audit at random each year, confirmations must show your name, the event name and the date, and "you cannot self-certify the audit". Events without evidence are removed from your record, which may cause a shortfall.

What the bodies have in common

• Some bodies set explicit record-keeping rules (ACCA, IAASA, the Institute of Banking) while others are less specific (the CFA Institute page sets a documentation rule only for CIPM holders). CAI, ACCA and the Institute of Banking describe sampling or random selection for review; IAASA describes review by each body at least once every six years, or sooner if there are risk indicators.
• Evidence beats description. The Institute of Banking says confirmations must show your name, the event name and the date, and ACCA says verifiable CPD needs evidence that you completed the activity.
• Retention periods differ. The pages above range from "not stated" to one, three and six years.
• Declarations are separate from records. Submitting a declaration does not replace being able to show your working.

A practical filing approach

These are our suggestions, not requirements of any body:

• Keep one CPD folder per year with the same structure for every body you belong to.
• Save a certificate or confirmation the day you complete an activity, showing your name, the title and the date.
• Add two lines on what you learned and how you used it at work; ACCA's verifiable definition, for instance, turns on that.
• Keep records for the longest period any of your bodies mentions, so one rule covers all.
• For teams, keep a central register so a reviewer's request can be met inside a short window such as ACCA's 28 days.

The international standard for professional accountants is explained in our guide to IES 7 and CPD, which is useful if you want to see how bodies derive their rules.

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. ACCA's page says three years, or six for certain roles in Ireland; IAASA's guidelines leave the period to each body; the Chartered Accountants Ireland pages we read did not state one. Check your own body's rules.

Do I need to submit evidence with my declaration?

The pages we read describe a declaration as separate from evidence. ACCA, for example, asks for evidence when a member is selected for review, and Chartered Accountants Ireland samples records.

Is a certificate of attendance enough?

Some bodies spell out what confirmation must show, for example the Institute of Banking's name, event and date. Others do not. Use the body's own examples.

What if I am selected for review?

ACCA says selected members must submit records within 28 days. Respond promptly and send what you have kept.

Good records take minutes to make as you go and hours to rebuild later, so set up the habit now.