ACCA CPD Requirements Ireland Members Should Know: Units and Declaration

For ACCA CPD requirements Ireland-based members need to follow, the starting point is ACCA's own CPD pages. On the default Unit route, ACCA says members complete 40 units of CPD per year, made up of at least 21 verifiable units and up to 19 non-verifiable units, and one unit equals one hour of development. Each year members also make a CPD declaration. This guide summarises what ACCA's pages say, flags where they differ, and notes what they do not say. If you want a wider view of the CPD market for finance staff, see our guide to CPD training for finance professionals in Dublin.

A point on sources first. The ACCA pages we read sit on accaglobal.com under UK, US and Ireland regional paths (for example /gb/en/, /us/en/ and /ie/en/). The one Ireland-path page we found, the CPD FAQs, gives the same core requirement and no Ireland-specific rule. ACCA's pages describe rules for ACCA members generally, and nothing we read says the core requirement changes depending on where you live. Treat the information as ACCA's global member rules, not as special Irish rules. We read these pages on 9 October 2026, and the dates below are the "last modified" values in each page's metadata.

The Unit route in numbers

According to ACCA's "CPD: what you need to do" page (last modified 8 May 2026 per page metadata):

• total of 40 units per CPD year on the Unit route, the default for members who plan their own CPD;
• at least 21 of those units must be verifiable, and up to 19 can be non-verifiable;
• one unit equals one hour of development.

ACCA explains verifiable CPD with three questions. Was it relevant to your career, can you explain how you applied it at work, and can you provide evidence that you completed it? You need to be able to answer yes to all three. Non-verifiable CPD is general learning such as reading or research, and needs no evidence. ACCA's example is reading articles in its AB magazine.

On carry-forward, the page says verifiable units above 21 in a year can be carried forward, up to 21 units, to the next year. Non-verifiable units cannot be carried forward, and carry-forward is not allowed in your first CPD year.

The four routes

Even on the Approved Employer and IFAC body routes, the pages say you still submit the annual declaration, confirming the route you followed. Practising members face additional CPD requirements, which the pages we read refer to without setting out in full.

The annual declaration and its deadline

ACCA's "Managing your CPD" page (last modified 9 September 2026 per metadata) says every member submits a declaration each year, whatever route they follow, including members granted a waiver. The exceptions it names are lifetime members and new members in their first year. The page states: "You must submit your declaration by 1 January of the following year." It also says that if you do not submit your declaration, your membership will be at risk. You make the declaration by logging in to myACCA.

One caution. The "Help with your CPD declaration" page (last modified 23 June 2026) gives the 1 January wording specifically for new members and states no general annual deadline for existing members. ACCA's Ireland-path CPD FAQs page (last modified 23 June 2026) also gives 1 January of the following year, but confirm the date that applies to you in myACCA rather than relying on a summary.

New members begin recording CPD from 1 January after they became a member. Members on the register of lifetime members do not have to complete CPD.

If you have not met the requirement

ACCA's page "I have not met the CPD requirement" (last modified 23 June 2026) says you must still make a declaration confirming that you have not met it. ACCA will then contact you about making up the shortfall. Any CPD you complete in the current year goes first toward a shortfall from the previous year. The page does not specify penalties, but it says CPD is a requirement for continuing membership. The declaration help page advises contacting ACCA early, as you may qualify for a different route or a waiver.

Waivers

The declaration help page says waivers are available after at least one month off work, pro rata to the absence, for reasons such as illness, parental leave, unemployment or a career break. A discretionary seven-unit verifiable waiver may apply to onerous caring duties for a minimum of three months. It also says holders of Irish statutory auditor status are not eligible for waivers. Waiver holders still submit a declaration on the Unit route, and should keep evidence of eligibility for three years.

Records and CPD reviews

The "Managing your CPD" page says to keep a record of your CPD for three years in case of a CPD review. Longer periods apply to some members: six years for certain statutory auditors, Irish sustainability assurance providers and some firm partners, directors or agents. On the Unit route, for verifiable CPD you record why you chose the activity, what you learned and how you have or will apply it.

ACCA reviews a statistical sample of members each year. If you are selected, you are notified by email and the page says to submit your records within 28 days of the notification. Members who do not cooperate may be removed from the register.

A practical approach

These are our suggestions, not ACCA rules:

• Our suggestion: log each verifiable activity as you finish it, with the three ACCA questions answered in a sentence each, so a review request takes minutes.
• Our suggestion: when you compare learning options, such as those in our overview of finance training courses in Dublin, test each one against ACCA's three verifiable CPD questions before you count it.
• Our suggestion: set a calendar reminder in autumn to check your unit total and your declaration date in myACCA.

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 many CPD units does ACCA require?

On the Unit route, 40 units per year, with at least 21 verifiable and up to 19 non-verifiable, according to ACCA's "CPD: what you need to do" page (last modified 8 May 2026 per page metadata).

Are there special ACCA CPD rules for members in Ireland?

The ACCA pages we read are UK, US and Ireland regional pages describing the member rules generally. We did not find an Ireland-specific requirement. The pages do mention Irish statutory auditors and Irish sustainability assurance providers in a few places, such as longer record-keeping periods, so check if those roles apply to you.

When is the CPD declaration due?

The "Managing your CPD" page says by 1 January of the following year. The declaration help page gives that date for new members and does not state a general date, and ACCA's Ireland-path CPD FAQs page also gives 1 January of the following year, so confirm in myACCA.

What if I fall short?

Still submit the declaration, stating that you have not met the requirement. ACCA will contact you about the shortfall.

Check the live ACCA pages and your myACCA account before you act, as these pages can change.